Recent court decisions have sparked optimism that some U.S. importers may be entitled to refunds on tariffs paid over the past year. For brands in the outdoor, apparel, and footwear sectors – many of whom manufacture in countries like Vietnam, Cambodia, Indonesia, and China – the potential financial impact could be significant.

However, it’s important to separate the headlines from the practical reality.

Not all tariffs are created equal

The current discussions primarily relate to tariffs imposed under the International Emergency Economic Powers Act (IEEPA). Long-standing tariffs, such as many Section 301 duties on goods originating in China, are generally unaffected.

Before estimating a potential refund, importers should first understand which tariff program their products were assessed under.

Refunds are not automatic

Even where refunds may ultimately be available, businesses should not assume that checks will simply arrive in the mail.

Many customs and trade professionals are advising clients to review their import history now, identify potentially impacted entries, and understand what procedural steps may be required to preserve refund rights.

A key concept in all of this is whether an entry has been liquidated.

When goods are imported into the United States, duties are initially paid based on information available at the time of entry. Customs later “liquidates” the entry, meaning it finalizes the classification, value, origin, and amount of duty owed.

An unliquidated entry remains open for review and adjustment. A liquidated entry has been finalized, and changing it may require additional legal processes depending on the circumstances.

For many importers evaluating refund opportunities, understanding the liquidation status of their entries is just as important as understanding which tariffs were paid in the first place.

A practical exercise for brands

Rather than asking, “How much tariff did we pay?”, consider asking:

• Which tariff programs applied to our imports?
• Which entries are still unliquidated?
• What is our total potential refund exposure?
• Are there any actions we should be taking now with our customs broker or trade counsel?

For companies importing large volumes of footwear or technical apparel, the answers could represent a meaningful opportunity—or a reminder that timely action matters.

As always, this is not legal advice, but a good reminder that in supply chain and international trade, the details often matter just as much as the headlines.