Why Small Business Manufacturers Must File Their Tariff Refund Claims Now
Which industries were most affected by the unlawful IEEPA tariffs? While businesses across the spectrum felt the impact, small and mid-sized manufacturers, construction firms, and retail importers bore the brunt of the financial damage, making it critical for these sectors to immediately file their tariff refund claims to recover lost capital.
For years, small business owners in the United States have struggled under the weight of the Trump administration’s tariffs imposed under the International Emergency Economic Powers Act (IEEPA). Sold as a protective measure, the reality on the ground was starkly different. Rather than shielding domestic industry, these tariffs functioned as a massive tax on the raw materials, components, and goods that American businesses rely on to operate.
With the Supreme Court’s recent landmark decision declaring these tariffs unlawful, the door is finally open for financial recovery. However, the window to act is narrow, and the government’s 4-step tariff refund process will be rigorous. For small businesses that have been operating on razor-thin margins, securing this refund is not just a legal victory—it is a vital injection of capital.
The Disproportionate Burden on Small Manufacturers
The narrative surrounding tariffs often focuses on massive multinational corporations, but the data tells a different story. According to the Center for American Progress, small-business importers paid an average of $25,000 more per month in tariffs from April to September 2025 compared to the same period in the previous year . Roughly 236,000 small-business importers paid an average of more than $151,000 each in additional, unlawful tariffs during that timeframe alone .
Manufacturers were particularly exposed. An analysis by the Washington Center for Equitable Growth found that of the top 25 U.S. economic subsectors most exposed to tariffs, 19 are in manufacturing . This is because modern manufacturing is heavily dependent on imported intermediate inputs—the raw materials and specialized parts necessary to build finished products in America. When a 25% tariff was slapped on imported steel or electronic components, a small manufacturer in Ohio or Michigan couldn’t simply absorb the cost. They were forced to raise prices, delay hiring, or eat the losses.
The Federal Reserve’s recent survey of over 6,500 small businesses confirmed this harsh reality: 76% of those experiencing higher foreign input costs passed at least some of those increases on to consumers, and only a dismal 3% successfully relocated production back to the U.S. .
Other Hard-Hit Sectors: Construction and Retail
Beyond manufacturing, several other key sectors were severely impacted and are now prime candidates for significant tariff refund claims:
| Industry | Primary Tariff Impact |
| Construction | Crushing cost increases for imported steel, copper, lumber, and specialized building materials. |
| Retail Importers | Margin erosion on consumer goods, apparel, and electronics, leading to delayed shipments and lost suppliers. |
| Agriculture | A double blow of higher input costs (farming equipment, chemicals) combined with retaliatory tariffs from trading partners. |
For a small construction firm bidding on fixed-price contracts, a sudden spike in the cost of materials due to an IEEPA tariff could instantly turn a profitable project into a massive loss. Similarly, independent retailers relying on imported inventory found themselves unable to compete with larger big-box stores that had the leverage to negotiate better terms with overseas suppliers.
The Importance of Acting Quickly
The U.S. Court of International Trade has ordered the government to establish a system to refund these unlawfully collected duties, with interest. The total pool of potential refunds is estimated at up to $175 billion . However, this money will not be distributed automatically.
Small businesses must proactively gather their documentation—including entry summaries, proof of payment, and liquidation status—and prepare to submit their claims through the upcoming Customs and Border Protection (CBP) portal. Given the complexity of customs law and the strict deadlines that will apply, attempting to navigate this process without professional help is a significant risk.
Many business owners are unaware of their full rights or the total amount they are actually owed. A dedicated tariff refund lawyer can audit your historical import data, ensure your claim is perfectly documented, and fight to maximize your recovery if the government disputes your figures.
Reclaim Your Capital
You paid these unlawful tariffs out of your hard-earned revenue. The Supreme Court has ruled that the government had no right to collect them. Now, it is time to bring that money back into your business where it belongs.
If your manufacturing, construction, or retail business was impacted by the IEEPA tariffs, do not wait for the government’s portal to open before you start preparing. Contact our team today for a free consultation to evaluate your potential refund and begin building your claim.