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Swiss exporters to the USA: reclaim your overpaid customs duties
If your company exported goods to the United States between April and November 2025, there is a strong likelihood that your US buyers paid customs duties above the rate now in force.
A portion of those amounts is recoverable, but the deadlines to act are strict.
What happened
On April 5, 2025, the United States introduced a 10% reciprocal tariff on all imports. This rate was quickly raised to 39% on Swiss products as of August 7, 2025, a significant blow for Swiss exporters, given that the United States is Switzerland's top export destination. Following the trade framework agreement concluded between Switzerland and the United States on November 14, 2025, the tariff was capped at 15%, retroactively effective from that same date.
In December 2025, refunds were formally authorized through standard US Customs and Border Protection (CBP) procedures. More recently, in February 2026, the US Supreme Court struck down the legal basis for these reciprocal tariffs (IEEPA), which were replaced as of February 24 by a new 10% mechanism.
What you can recover
Several refund pathways are available, depending on the nature of your exports and the periods involved.
Retroactive refund (from Nov. 14, 2025)
For goods imported into the United States between November 14 and December 18, 2025, US buyers paid 39% in duties even though the 15% rate already applied. The Federal Register notice of December 18, 2025, explicitly confirms that the difference is refundable through standard CBP procedures. This is the most straightforward and best-documented pathway.
Formal CBP protest (April–Nov. 2025)
For shipments between April 5 and November 13, 2025, a formal protest with US customs may allow recovery of duties paid above the applicable rate, depending on the nature of your products and their tariff classification (HTS code). Certain categories, generic pharmaceuticals, aircraft, specific agricultural products, are fully exempt from reciprocal tariffs: an incorrect classification may have resulted in unjustified overpayments.
Duty Drawback
If your goods were re-exported or processed in the United States before being exported again, the drawback mechanism allows recovery of up to 99% of duties paid. CBP confirmed as early as April 2025 that this mechanism applies to reciprocal tariffs. It is a particularly compelling option for companies whose products feed into US manufacturing chains destined for export.
Key deadlines
Formal protests must be filed within 180 days of the liquidation of each customs entry (approximately 6 months). For drawback claims, the deadline is 5 years. For 2025 shipments, the window is progressively closing, prompt action is essential.
How can we help
We have experts based in the United States with direct access to customs brokers and attorneys specializing in US customs law. They can assess your situation, identify the most suitable refund pathway based on your products and export flows, and guide you through the preparation and filing of your claim, so you don't have to navigate CBP or USTR procedures alone. Please feel free to reach out for an initial, no-obligation conversation.
