Tariff Refunds for Food & Beverage Importers Importers

Food and beverage importers who paid IEEPA tariffs on goods from China, Canada, or Mexico may qualify for refunds.

Food and Beverage Importers: IEEPA Tariff Refund Eligibility

The food and beverage sector’s IEEPA tariff exposure is more complex than most industries because the tariffs varied by source country and product category in ways that affected different food businesses very differently. Chinese-origin processed foods, Canadian agricultural products, and Mexican produce were all touched by IEEPA authority at different points in 2025.

Food Categories and Source Countries Affected

Chinese-origin processed foods: Specialty ingredients, food additives, processed seafood, preserved vegetables, and certain beverages. China is a significant supplier of specialty food ingredients to U.S. food manufacturers and restaurant chains.

Canadian agricultural products: Canada is one of the U.S.’s largest food trading partners. The February 2025 IEEPA tariffs on Canadian goods briefly affected Canadian imports including certain agricultural products, processed foods, and beverages. Canadian exporters of maple syrup, seafood, canola oil, and other products faced IEEPA surcharges during the applicable period.

Mexican agricultural products and processed foods: Mexico is the U.S.’s largest food import supplier. IEEPA tariffs on Mexico similarly affected avocados, tomatoes, fresh produce, beer, tequila, and processed foods during the relevant periods.

Complexity: USMCA Interaction

A particular complexity for food importers from Canada and Mexico is the interaction between USMCA preferential treatment and IEEPA tariffs. Many Canadian and Mexican food products that qualified for duty-free treatment under USMCA were still subjected to IEEPA tariffs — the administration treated IEEPA as a separate authority that superseded preferential trade agreement rates.

This means food importers who believe their entries were duty-free under USMCA may have nonetheless paid IEEPA surcharges on top of the zero USMCA rate. Reviewing Form 7501 for the co-existence of USMCA preference claims and IEEPA Chapter 99 codes is essential.

Perishables and Short Customs Horizons

One challenge for food importers is that perishable goods often move through customs very quickly, with entries liquidated rapidly. If your food entries were liquidated promptly (which is typical for perishables), they may have moved out of Phase 1’s 80-day window more quickly than entries for non-perishable goods. Check your entry liquidation dates carefully.

IEEPA Tariffs by Country — Canada and Mexico are major food source countries
Phase 1 vs. Future Phases — Liquidated entries and what comes next
Check Eligibility — Full eligibility checklist
What Is an Importer of Record?