US alcohol import tariffs changed significantly in early 2026. A Supreme Court ruling led to the discontinuation of IEEPA tariffs, and new Section 122 duties were introduced shortly after.

For wine, beer and spirits importers, this is more than a regulatory update. It affects landed cost, customs processes and shipment planning. With additional developments around refund procedures and new trade investigations, understanding the current framework is essential for managing alcoholic beverage imports into the United States.

What are US alcohol import tariffs in 2026?

US alcohol import tariffs refer to additional duties applied to imported wine, beer and spirits, on top of standard customs duties and excise taxes.

In 2026, the tariff landscape includes:

• Section 122 tariffs introduced in February 2026
• Section 232 tariffs on certain imports
• Section 301 tariffs affecting selected countries
• Standard customs duties and excise taxes

IEEPA tariffs, which previously applied to certain imports under emergency powers, were discontinued following the February 20, 2026 Supreme Court ruling. US Customs confirmed that these tariffs are no longer collected as of February 24, 2026.

Why does the IEEPA ruling matter for wine, beer and spirits importers?

The Supreme Court decision clarified that IEEPA authority cannot be used to impose tariffs. This resulted in the immediate removal of IEEPA-based duties.

For importers, this creates a transition between two tariff structures. While new tariffs are now in place, the handling of previously paid duties has become a key consideration.

This shift affects how importers assess historical costs, manage cash flow and plan future shipments under a different duty framework.

How are IEEPA tariff refunds being processed?

Following the discontinuation of IEEPA tariffs in February 2026, attention has shifted to how previously collected duties may be refunded to importers.

US Customs and Border Protection (CBP), together with the U.S. Court of International Trade, is currently developing a structured refund process. This includes the introduction of a new module within the ACE portal, known as CAPE, designed to manage refund submissions and processing.

Based on current guidance, refunds are expected to be issued after entries have liquidated. CBP estimates that this process may take around 45 days from the point an entry is accepted into the system to final liquidation and refund.

The proposed process may also include entries that have recently liquidated, as well as those that are suspended, extended or under review, including warehouse withdrawals. However, the CAPE system is still under development and no confirmed launch date has been announced.

What are the new Section 122 tariffs starting February 24, 2026?

Following the removal of IEEPA tariffs, new duties were introduced under Section 122 of the Trade Act of 1974.

These tariffs applied an additional 10% ad valorem duty on imports into the United States beginning February 24, 2026 under Section 122 of the Trade Act of 1974.

However, in May 2026, the U.S. Court of International Trade ruled that the Section 122 tariffs were unlawful. The ruling follows the earlier Supreme Court decision that discontinued IEEPA tariffs.

It remains unclear whether the decision will be appealed or how and when changes may be implemented operationally by U.S. Customs and Border Protection. Until official CBP guidance is issued, import entry handling is expected to continue under current procedures.

For wine, beer and spirits importers, it is important to note that these tariffs are applied in addition to standard duty rates. This is particularly relevant for imports from the European Union, where the previous IEEPA tariffs had replaced standard duties.

Certain exemptions apply, including goods that qualify under USMCA rules and products already subject to other tariff measures.

Read more about how these measures impact European shippers here: https://www.hillebrandgori.com/media/publication/us-tariffs-europe

Is there a goods-in-transit exemption for ocean shipments?

A limited exemption applies to certain ocean shipping movements, but only under strict conditions.

Shipments qualify only if they were loaded onto a vessel and in transit before February 24, 2026, and entered for consumption before February 28, 2026.

If these conditions are not met, Section 122 tariffs apply.

For wine, beer and spirits importers using ocean shipping, this highlights the importance of precise shipment timing and documentation. Entry dates, not just departure dates, determine duty applicability.

For broader understanding of duties and tariff mechanisms, read this: https://www.hillebrandgori.com/media/publication/duties-tariffs-and-taxes-what-s-the-difference

Could further tariffs follow under Section 301?

In March 2026, the United States launched new trade investigations under Section 301, covering multiple countries including the European Union, United Kingdom and several key beverage-producing regions.

These investigations are designed to assess trade practices and may form the basis for future tariff measures. While no immediate changes have been implemented, this signals that tariff policy for wine, beer and spirits imports could continue to evolve.

For importers, this reinforces the importance of staying informed and building flexibility into sourcing and transport planning.

What should importers prepare for now?

As the tariff framework continues to evolve, importers can take practical steps to improve readiness and reduce uncertainty.

Key considerations include:

• Confirming ACE importer portal enrolment is complete
• Ensuring ACH refund authorisation details are correctly set up
• Defining notify parties and access permissions for customs brokers
• Reviewing historical entries that may be eligible for refund
• Monitoring tariff developments and trade investigations

These actions can support smoother customs processes, improve visibility and help manage cost exposure in a changing environment.

Why does this matter for supply chain planning?

The transition from IEEPA to Section 122 tariffs represents a structural change in how import duties are applied.

For wine, beer and spirits importers, this directly affects:

• Landed cost calculations
• Pricing and margin planning
• Contract structures and Incoterms allocation
• Shipment timing and inventory positioning

In a market where conditions can change quickly, having visibility across shipments, documentation and trade lanes supports more informed decision-making.

What does the latest legal ruling mean for importers?

The recent Court of International Trade ruling introduces further uncertainty into the U.S. tariff environment for wine, beer and spirits imports.

At this stage, no operational changes have been confirmed by U.S. Customs and Border Protection. Importers should continue to monitor official guidance closely, particularly regarding customs entries, duty application and any future refund procedures related to Section 122 tariffs.

As with previous tariff rulings, legal decisions and operational implementation may not happen simultaneously.

How Hillebrand Gori can help with US alcohol import tariffs?

As a logistics partner specialised in wine, beer and spirits, Hillebrand Gori supports importers navigating tariff changes, customs entry requirements and shipment timing strategies. From customs brokerage coordination to trade lane visibility and bonded warehouse planning, solutions are designed to support compliance, predictability and informed decision-making. With access to updated market insights and digital visibility tools, alcoholic beverage importers can plan with greater clarity in an evolving US tariff environment.