Mexico’s export sector is experiencing financial relief after the U.S. Supreme Court declared unconstitutional the tariffs imposed in 2025 by President Donald Trump under the International Emergency Economic Powers Act (IEEPA) . The Court’s decision, issued on February 20, represents a respite for supply chains .
In an interview with T21, Arturo Gómez Marín, senior manager of Customs and Foreign Trade at CGA Customs Consulting , explained that the IEEPA tariffs severely impacted the cash flow and logistics planning of key industries such as automotive, steel and aluminum for more than a year.
The specialist explained that the prior uncertainty generated operating cost overruns of between 25% and 35%, as well as a halt in the flow of goods at the northern border, which affected profit margins . He indicated that the return, a consequence of the ruling, is a good opportunity to improve workflow.
“In Mexico, it’s very common to have tariff recovery processes, I would say even more so than in the United States. Some say: whatever is lost is already a gain. Excuse the expression, but there are companies that were depleted of capital by these tariffs , so the opportunity to recover them is a source of work,” he emphasized.
To manage the returns, Gómez Marín explained that the United States Customs and Border Protection (CBP) will implement an automated web portal for importers and customs brokers.
He estimated that the amount in dispute totals 166 billion dollars (USD) , corresponding to payments actually made during the period of validity of the IEEPA tariffs, that is, from February 1, 2025 to February 20, 2026.
He noted that the validation process will be rigorous, so he believes that companies requesting a refund must accurately demonstrate the origin of their goods and the integrity of their manufacturing records.
“Their files must be thoroughly reviewed, they must be very sure of the origin of the raw materials, and I would even say packaging, packing, labor, energy and all associated costs, so that they are very sure that they will be able to recover the tariff,” he warned.
He indicated that the success of the claims will depend on whether the tariffs have been paid and whether they are under suspension or temporary regimes .
“CBP estimates approximately 300,000 simultaneous applications because that’s a lot. We have to consider that it’s roughly a year of operation, and we also have to remember that the United States is one of Mexico’s main trading partners,” he added.
In this process of tariff refunds, Gómez Marín recommended that companies seek external technical and legal advice to correctly integrate the required documentation given the complexity of the procedure.
It is worth remembering that on February 20, the United States Supreme Court ruled, with six votes in favor and three against, that the tariffs imposed through IEEPA were unconstitutional, considering that Trump exceeded his powers.
According to the U.S. Constitution, the power to regulate foreign trade belongs to Congress , so the Executive branch can only exercise powers in this matter to the extent that they have been delegated to it by legislation.
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