Written by Earlier this year, the U.S. Supreme Court struck down certain tariffs imposed under the International Emergency Economic Powers Act (IEEPA). For businesses that have spent the last several years dealing with higher costs tied to tariffs, that sounds like good news.
For breweries, however, it may not be quite that simple.
According to an August 24 update from the Brewers Association, approximately $166 billion was collected under the affected tariff programs. Refunds are expected to go to the importers of record that actually paid those tariffs. That means many breweries that ultimately absorbed higher costs through suppliers may not be the businesses receiving the refunds.
And that’s where things get interesting.
Who Paid Versus Who Gets Refunded
A brewery may have paid more for equipment, ingredients, packaging, or other imported goods because a supplier passed tariff-related costs down the line. But if the supplier was the importer of record, the supplier may be the party entitled to seek the refund.
That raises an obvious question: Does any of that money make its way back to the brewery?
The answer may depend on the agreement between the parties.
Contracts addressing tariffs, taxes, surcharges, price adjustments, rebates, credits, or changes in law could become particularly important as refunds are processed. Businesses shouldn’t assume that because they absorbed a tariff-related price increase they automatically have a right to any subsequent refund.
It’s also worth noting that, as the Brewers Association points out, the Supreme Court decision did not eliminate separate steel and aluminum tariffs imposed under Section 232. Those remain a concern for breweries purchasing equipment, cans, and other materials.
A Good Time to Pull Out the Contracts
For breweries and other beverage businesses that purchased imported equipment or goods affected by the IEEPA tariffs, now would be a good time to review the paperwork.
Who was the importer of record? How were tariff costs passed through? Does the agreement address refunds or credits if those costs are later recovered?
Those aren’t particularly exciting questions, but they can become expensive ones.
The broader lesson is one we see regularly in the beverage industry: regulatory and trade decisions can change quickly, but the contract you signed three years ago may determine who benefits when they do.
If you are a brewery, distillery, winery, importer, distributor, or other beverage business that has questions about supplier agreements, tariff-related costs, or other contractual issues, Harrington Beverage Law can help review your situation and determine what options may be available.
Source: Brewers Association, “IEEPA Tariff Refunds Bring Little Relief for Most Breweries,” August 24, 2026.
Last modified: September 3, 2026
