New Zealand exporters are being advised to work with their U.S. import partners following a ruling by the U.S. Supreme Court that the "Liberation Day" tariffs were unconstitutional.
New Zealand Trade and Enterprise hosted a webinar to outline the implications of the decision. The U.S. Court of International Trade had earlier determined that tariffs must be refunded, and U.S. Customs and Border Protection is developing a formal process.
The tariffs were introduced on April 2, 2025, under a "Declaration of Economic Independence" by U.S. President Donald Trump.
U.S.-based legal expert Evelyn Suarez said the refund process is still under development and may take several months. "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 refunds would be paid to the importer of record in the United States, not to exporters. "So, unless the exporter is also the importer in the U.S., there is going to be no direct payment of duties paid to a New Zealand export company."
He said exporters should engage with U.S. importers to clarify whether refunds would be passed on. "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."
Felicity Roxburgh, executive director of the New Zealand International Business Forum, said tariff exposure varied by sector. "Some of the sectors were actually exempted in the late stages of the IEEPA 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."
She said the process would depend on individual contract arrangements and could be complex. "It has increased the difficulty of trading with the U.S.; it has been unwelcome, but at the same time, our exports have held up reasonably well."
Roxburgh added that tariffs are likely to remain part of trade planning. "I expect that exporters are starting to price this into their long-term planning – 10 or 15 tariffs or more in some cases."
The Ministry of Foreign Affairs and Trade said tariff payments are made by the U.S. importer of record, and eligibility for refunds will be assessed case by case based on contract terms.
Source: The Country
