Source: Radio New Zealand
123RF
Exporters are being urged to work closely with their import counterparts over possible Trump tariff refunds, following a decision by the US Supreme Court which ruled the ‘Liberation Day’ tariffs unconstitutional.
New Zealand Trade and Enterprise hosted a webinar this week to help exporters navigate the implications of last month’s decision.
It comes after the US Court of International Trade determined that the tariffs must be refunded. The US Customs and Border Protection has been working its way through creating a formal refund process since then.
The decision came after US President Donald Trump imposed sweeping tariffs on 2 April, 2025, as part of a so-called ‘Declaration of Economic Independence’.
US-based legal expert and customs consultant Evelyn Suarez spoke to NZ exporters as part of the webinar, explaining the claims process was still a work in progress and it could be months before the refunds start.
Speaking from Washington DC, her advice to exporters was to be ready and follow the process closely.
“Work with your customers in the United States, they will need your help,” she said. “The obligation really rests with the importer to get their refunds back.”
Export New Zealand executive director Joshua Tan said the court’s decision didn’t order that refunds be paid, but had opened the door for refunds to be claimed.
“It’s the importer of record in the United States who will be refunded the tariff, not the exporter themselves. So unless the exporter is also the importer in the US there is going to be no direct payment of duties paid to a New Zealand export company.
“The process from here and the opportunity for New Zealand exporters is actually just to engage with the importers over in the States – the importers, the distributors, the people who would have actually paid the tariffs themselves – and just sort of talk about how and if those refunds will be passed on.
“It does create a bit of a commercial question here for both parties as to who actually bore the cost of that tariff.”
He said exporters had to be “proactive”.
US President Donald Trump holds a signed executive order after delivering remarks on reciprocal tariffs during an event in the Rose Garden at the White House in Washington, DC, on April 2, 2025. SAUL LOEB
Felicity Roxburgh, executive director of the New Zealand International Business Forum, said some exporters had paid more than others.
“Some of the sectors were actually exempted in the late stages of the IEEPA (International Emergency Economic Powers Act) tariffs – so beef and kiwifruit were both exempted, so they paid tariffs for a while but not for the whole period that for example the dairy sector has had to pay… because the 15 percent plus existing tariffs have applied to them.”
Roxburgh said there was a lot of detail to be worked out at the individual level as contract arrangements between exporters and US importers varied.
She said while refunds may be difficult to arrange, they would be worth it and “commercially meaningful” for some exporters.
Exporters were looking for practical advice for how to go about being refunded, but expected a “long and complex” process.
“It has increased the difficulty of trading with the US, it has been unwelcomed but at the same time our exports have held up reasonably well.
“I think we can be really proud of how our companies have navigated these challenges and part of that has got to do with the fact we sell these high quality premium products that are desired by US customers.”
Roxburgh said many exporters had “understood and accepted now that tariffs are going to be part of the future for as long as the Trump administration is in charge and probably beyond that as well”.
“My expectation is that exporters are starting to price this into their long-term planning – 10 or 15 percent tariffs or more in some cases.”
A spokesperson for the Ministry of Foreign Affairs and Trade said it was not possible to provide a figure for US tariffs paid by New Zealand exporters, as legally it was paid by the importer of record – usually the US importer of New Zealand goods.
They said eligibility to claim a refund would be on a case-by-case basis, depending on a number of considerations – including commercial contracts.
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– Published by EveningReport.nz and AsiaPacificReport.nz, see: MIL OSI in partnership with Radio New Zealand
