On February 20, 2026 the Supreme Court invalidated the tariffs imposed under the International Emergency Economic Powers Act, or IEEPA. This introduced a new layer of uncertainty for global trade. As we all know, tariffs directly influence sourcing decisions, pricing, and broader supply chain strategy, so any shift in tariff authority or refund eligibility carries significant implications for importers, customs brokers, and logistics service providers. As a result, a lot of questions have arisen about refunds, audit and enforcement risks, duty planning, and what trade measures might come next. To help us unpack these issues and what companies should be thinking about moving forward, I interviewed Glenn Palanacki, VP Product Management at Descartes during a recent episode of Talking Logistics.
Refund Opportunities and Eligibility
I began by asking Glenn how realistic it is that companies will be able to obtain some of the estimated $160 billion in potential refunds.
His answer: it depends, at least in part, on how well prepared companies are.
Glenn explained that companies with the right infrastructure already in place — such as self-filing capabilities, digital connectivity to Customs, and well-documented trade processes — are better positioned to move quickly.
While eligibility begins with having paid the tariffs, Glenn emphasized that companies also need the data and documentation to support their claims. Those with clear audit trails showing what they paid, on which shipments, and under what classifications will likely have a much smoother path.
“So, it comes down to who was prepared and who has the velocity to navigate this process,” he says.
The Refund Process
What process must companies follow to obtain refunds?
Glenn explained that Customs and Border Protection has created a portal for companies to submit refund claims. Companies can upload their data files and receive initial validation relatively quickly. But, as Glenn cautions, “That’s when the real complexity starts.”
“This is not a file-and-forget process,” he says. Companies need to check for validation errors and be prepared to work through any discrepancies with their internal records, customs brokers, or logistics service partners.
Again, those with clean data, strong documentation, and well-established processes will have the easiest time navigating the refund process.
The Risks
One question that has arisen is whether companies expose themselves to additional audit, enforcement, or regulatory risks by filing refund claims.
Glenn sees two sides to this issue.
On one hand, filing a claim could increase visibility into a company’s historical customs activity, including classification decisions and other filing practices. On the other hand, there may be legitimate refunds owed, and choosing not to pursue them could mean leaving significant money on the table.
For companies working with customs brokers, freight forwarders, or other third-party service providers, Glenn notes that those partners can play an important role in helping evaluate the risks, gather the necessary documentation, and manage the process.
Some companies may decide not to file because they want to avoid additional scrutiny or because they lack the administrative resources to pursue refunds. However, because this issue has reached the board level in many organizations, Glenn suggests that the decision not to file should be weighed carefully.
At a minimum, this is a good time for companies to assess whether they have the right people, processes, and systems in place — not only for this refund opportunity, but for whatever trade disruptions come next.
The Impact on Future Planning and Strategies
How will the current tariff and refund uncertainty impact customs planning, pricing, and broader supply chain strategies?
“Those companies that have had the customs analytics processes in place are shining at this moment,” Glenn says. Companies need to go beyond thinking of logistics as purely operational. They must also consider alternate sourcing options, duties by country of origin, pricing impacts, and the ability to model different scenarios as trade rules change.
“We call this digital trade infrastructure,” Glenn says. “This level of global trade management allows companies to plan for the future and provide some resilience for today.”
How important is this capability?
Since the first imposition of tariffs in April 2025, it has been estimated that tariff regulations changed every 4.7 days, on average. In that kind of environment, technology is no longer just a nice-to-have. It is critical to helping companies respond with speed, accuracy, and confidence.
Preparing for the Future
What additional or alternative tariffs are ahead, and how should companies position themselves for continued change?
Glenn says anyone who claims to know exactly what comes next is probably guessing. What is clear, however, is that volatility is not going away. Companies need repeatable, adaptable processes that enable them to respond quickly as trade policies, tariff mechanisms, and regulatory requirements continue to evolve.
Glenn shared additional insights and advice in the full episode, so I encourage you to watch the video for more details. Then keep the conversation going by posting your own questions and comments.
