{"id":102999,"date":"2026-02-26T04:14:44","date_gmt":"2026-02-26T07:14:44","guid":{"rendered":"https:\/\/shipping.einnews.com\/article\/895703481\/YxkQOt9PGG1vJ8K6"},"modified":"2026-02-26T04:14:44","modified_gmt":"2026-02-26T07:14:44","slug":"shipping-contracts-may-prove-the-key-to-unlock-tariff-refunds-for-irish-smes","status":"publish","type":"post","link":"https:\/\/new7.shop\/zerocostfreehost\/index.php\/2026\/02\/26\/shipping-contracts-may-prove-the-key-to-unlock-tariff-refunds-for-irish-smes\/","title":{"rendered":"Shipping contracts may prove the key to unlock tariff refunds for Irish SMEs"},"content":{"rendered":"<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">Most businesses shipping into the US last year passed the cost of US tariffs on to their American customers \u2013 but in some cases, where the Irish-based partner used standardised contracts known as Delivery Duty Paid (DPP), they paid tariffs upfront and billed the customer an all-in price.<\/p>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">Delivery Duty Paid is a standard type of import-export contract where the seller covers shipping costs, import duties and any taxes before delivery.<\/p>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">It is one of a number of number of options under the established International Commercial Terms (Incoterms) regime, a set of agreements used to clearly establish the respective responsibilities of importers and exporters in arranging shipments, including at what points liability is handed over and who pays fees and charges, and when.<\/p>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">Under an alternative option, a Delivered At Place (DAP) contract, the fees, tariffs and transport costs are paid by the buyer on delivery.<\/p>\n<blockquote class=\"indo-1d70522a_marginbottom5 indo-1d70522a_margintop5 indo-26838ee5_paddingbottom3 indo-26838ee5_paddingleft7 indo-26838ee5_paddingright5 indo-26838ee5_paddingtop3 indo-b184cee3_openquote\" data-testid=\"inline-quote\">\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-91174671_secondary indo-66f0fec7_medium indo-1d70522a_marginbottom0\">We grew in the US despite tariffs, and expect to grow again this year<\/p>\n<\/blockquote>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">Solicitor Jon Legorbur, head of litigation and regulation at Byrne Wallace Shields in Dublin, says Irish-based entities that shipped under the DDP scenario may have contract claims in Ireland, or be in a position to negotiate with their US counterparts to offset duty paid wrongly last year against future tariffs, depending on their contract documentation.<\/p>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">The US Supreme Court ruled last Friday that many of the penal tariffs levied by the US on imports last year were illegal, finding Donald Trump overstepped his authority in invoking the International Emergency Economic Powers Act to impose what is in effect a tax.<\/p>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">The court did not say if, or how, an estimated US$175bn collected under the now-illegal tariffs should be refunded.<\/p>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">Logistics giant FedEx has already filed a lawsuit in the US to recoup the tariffs it paid, and other US industry and trade bodies are lobbying for refunds.<\/p>\n<div class=\"indo-1d70522a_marginbottom5\">\n<figure data-testid=\"article-image-wrapper\" class=\"indo-a466b963_figure indo-a466b963_aligncenter\">\n<div class=\"indo-90c71878_root indo-90c71878_placeholder\">\n<div class=\"indo-90c71878_content\" aria-hidden=\"true\"><img data-opt-id=758893364  fetchpriority=\"high\" decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/ywAAAAAAQABAAACAUwAOw==\" fifu-lazy=\"1\" fifu-data-sizes=\"auto\" fifu-data-srcset=\"https:\/\/i1.wp.com\/focus.independent.ie\/thumbor\/4PA7RdtZ9qqgyWa00Q2pf3A9kHo=\/0x356:2307x1653\/fit-in\/960x640\/prod-mh-ireland\/e1f847c7-8260-40f8-b019-98a6fce858b6\/f265f07e-0261-48de-ab8c-f4d6b5431c31\/e1f847c7-8260-40f8-b019-98a6fce858b6.jpg?ssl=1&w=75&resize=75&ssl=1 75w, https:\/\/i1.wp.com\/focus.independent.ie\/thumbor\/4PA7RdtZ9qqgyWa00Q2pf3A9kHo=\/0x356:2307x1653\/fit-in\/960x640\/prod-mh-ireland\/e1f847c7-8260-40f8-b019-98a6fce858b6\/f265f07e-0261-48de-ab8c-f4d6b5431c31\/e1f847c7-8260-40f8-b019-98a6fce858b6.jpg?ssl=1&w=100&resize=100&ssl=1 100w, https:\/\/i1.wp.com\/focus.independent.ie\/thumbor\/4PA7RdtZ9qqgyWa00Q2pf3A9kHo=\/0x356:2307x1653\/fit-in\/960x640\/prod-mh-ireland\/e1f847c7-8260-40f8-b019-98a6fce858b6\/f265f07e-0261-48de-ab8c-f4d6b5431c31\/e1f847c7-8260-40f8-b019-98a6fce858b6.jpg?ssl=1&w=150&resize=150&ssl=1 150w, https:\/\/i1.wp.com\/focus.independent.ie\/thumbor\/4PA7RdtZ9qqgyWa00Q2pf3A9kHo=\/0x356:2307x1653\/fit-in\/960x640\/prod-mh-ireland\/e1f847c7-8260-40f8-b019-98a6fce858b6\/f265f07e-0261-48de-ab8c-f4d6b5431c31\/e1f847c7-8260-40f8-b019-98a6fce858b6.jpg?ssl=1&w=240&resize=240&ssl=1 240w, https:\/\/i1.wp.com\/focus.independent.ie\/thumbor\/4PA7RdtZ9qqgyWa00Q2pf3A9kHo=\/0x356:2307x1653\/fit-in\/960x640\/prod-mh-ireland\/e1f847c7-8260-40f8-b019-98a6fce858b6\/f265f07e-0261-48de-ab8c-f4d6b5431c31\/e1f847c7-8260-40f8-b019-98a6fce858b6.jpg?ssl=1&w=320&resize=320&ssl=1 320w, https:\/\/i1.wp.com\/focus.independent.ie\/thumbor\/4PA7RdtZ9qqgyWa00Q2pf3A9kHo=\/0x356:2307x1653\/fit-in\/960x640\/prod-mh-ireland\/e1f847c7-8260-40f8-b019-98a6fce858b6\/f265f07e-0261-48de-ab8c-f4d6b5431c31\/e1f847c7-8260-40f8-b019-98a6fce858b6.jpg?ssl=1&w=500&resize=500&ssl=1 500w, https:\/\/i1.wp.com\/focus.independent.ie\/thumbor\/4PA7RdtZ9qqgyWa00Q2pf3A9kHo=\/0x356:2307x1653\/fit-in\/960x640\/prod-mh-ireland\/e1f847c7-8260-40f8-b019-98a6fce858b6\/f265f07e-0261-48de-ab8c-f4d6b5431c31\/e1f847c7-8260-40f8-b019-98a6fce858b6.jpg?ssl=1&w=640&resize=640&ssl=1 640w, https:\/\/i1.wp.com\/focus.independent.ie\/thumbor\/4PA7RdtZ9qqgyWa00Q2pf3A9kHo=\/0x356:2307x1653\/fit-in\/960x640\/prod-mh-ireland\/e1f847c7-8260-40f8-b019-98a6fce858b6\/f265f07e-0261-48de-ab8c-f4d6b5431c31\/e1f847c7-8260-40f8-b019-98a6fce858b6.jpg?ssl=1&w=800&resize=800&ssl=1 800w, https:\/\/i1.wp.com\/focus.independent.ie\/thumbor\/4PA7RdtZ9qqgyWa00Q2pf3A9kHo=\/0x356:2307x1653\/fit-in\/960x640\/prod-mh-ireland\/e1f847c7-8260-40f8-b019-98a6fce858b6\/f265f07e-0261-48de-ab8c-f4d6b5431c31\/e1f847c7-8260-40f8-b019-98a6fce858b6.jpg?ssl=1&w=1024&resize=1024&ssl=1 1024w, https:\/\/i1.wp.com\/focus.independent.ie\/thumbor\/4PA7RdtZ9qqgyWa00Q2pf3A9kHo=\/0x356:2307x1653\/fit-in\/960x640\/prod-mh-ireland\/e1f847c7-8260-40f8-b019-98a6fce858b6\/f265f07e-0261-48de-ab8c-f4d6b5431c31\/e1f847c7-8260-40f8-b019-98a6fce858b6.jpg?ssl=1&w=1280&resize=1280&ssl=1 1280w, https:\/\/i1.wp.com\/focus.independent.ie\/thumbor\/4PA7RdtZ9qqgyWa00Q2pf3A9kHo=\/0x356:2307x1653\/fit-in\/960x640\/prod-mh-ireland\/e1f847c7-8260-40f8-b019-98a6fce858b6\/f265f07e-0261-48de-ab8c-f4d6b5431c31\/e1f847c7-8260-40f8-b019-98a6fce858b6.jpg?ssl=1&w=1600&resize=1600&ssl=1 1600w\" alt=\"Donald Trump delivers his State of the Union address. Photo: Getty\" fifu-data-src=\"https:\/\/i1.wp.com\/focus.independent.ie\/thumbor\/4PA7RdtZ9qqgyWa00Q2pf3A9kHo=\/0x356:2307x1653\/fit-in\/960x640\/prod-mh-ireland\/e1f847c7-8260-40f8-b019-98a6fce858b6\/f265f07e-0261-48de-ab8c-f4d6b5431c31\/e1f847c7-8260-40f8-b019-98a6fce858b6.jpg?ssl=1\" loading=\"lazy\" width=\"100%\" data-testid=\"article-image\"><\/div>\n<\/div><figcaption data-testid=\"image-caption\">\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_caption1 indo-300db776_none indo-91174671_secondary indo-66f0fec7_regular indo-1d70522a_marginbottom0 indo-1d70522a_marginleft0 indo-1d70522a_marginright0 indo-1d70522a_margintop3 indo-b48c4984_left\">Donald Trump delivers his State of the Union address. Photo: Getty<\/p>\n<\/figcaption><\/figure>\n<\/div>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">Lobbying the US Treasury or suing the US government are unlikely to be practical for Irish exporters, but potentially recovering money under Incoterms may be.<\/p>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">Meanwhile, Irish exporters say their focus is maintaining sales and riding out the latest bout of politically instigated uncertainty.<\/p>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">Managing director of Dingle Distillery, Elliott Hughes, said the Kerry firm\u2019s customers paid tariffs on import, so claims for refunds will lie there.<\/p>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">While tariff uncertainty has returned after Friday\u2019s court ruling, activity has been steadier this time, with less emphasis on \u201cwait and see\u201d and a focus on getting on with things, Hughes said.<\/p>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">As we spoke on Wednesday the tariff on Irish whiskey had fallen to 10pc from last week\u2019s 15pc. By close of business the US had promised to lift it back to 15pc. So there is little point waiting for things to stabilise one way or the other, Hughes thinks.<\/p>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">\u201cWe grew sales in the US 35pc last year, despite the tariffs and expect to grow again this year,\u201d he said.<\/p>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">Drinks industry stalwart Pat Rigney of The Shed Distillery, Drumshanbo, has a similar take.<\/p>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">The US is too big a market to give up, regardless of headwinds, the maker of the award-winning Gunpowder Gin, thinks.<\/p>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">\u201cIt is challenged, but the US is a fabulous market, it\u2019s a significant part of our business,\u201d he said.<\/p>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">A bigger issue than tariffs over the last year has been the weakening dollar, he says. The currency\u2019s slide created a double whammy for Irish exporters as the tariffs hit.<\/p>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">In the US there\u2019s little public support for tariffs in the long-term, Rigney says.<\/p>\n<p class=\"indo-ebe0ecc6_root indo-ebe0ecc6_paragraph indo-300db776_none indo-91174671_primary indo-1d70522a_marginbottom5 indo-1d70522a_margintop0 indo-b48c4984_inherit\">\u201cWe try to ignore the noise of this \u2013 and make sure we are there and growing,\u201d he said.<\/p>\n<p><strong><a href=\"https:\/\/blockads.fivefilters.org\"> <\/a><\/strong> <a href=\"https:\/\/blockads.fivefilters.org\/acceptable.html\"> <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Most businesses <span class=\"match\">shipping<\/span> into the US last year &#8230; contract where the seller covers <span class=\"match\">shipping<\/span> costs, import duties and any &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"","fifu_image_alt":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-102999","post","type-post","status-publish","format-standard","hentry","category-news","wpcat-1-id"],"_links":{"self":[{"href":"https:\/\/new7.shop\/zerocostfreehost\/index.php\/wp-json\/wp\/v2\/posts\/102999","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new7.shop\/zerocostfreehost\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new7.shop\/zerocostfreehost\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new7.shop\/zerocostfreehost\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/new7.shop\/zerocostfreehost\/index.php\/wp-json\/wp\/v2\/comments?post=102999"}],"version-history":[{"count":0,"href":"https:\/\/new7.shop\/zerocostfreehost\/index.php\/wp-json\/wp\/v2\/posts\/102999\/revisions"}],"wp:attachment":[{"href":"https:\/\/new7.shop\/zerocostfreehost\/index.php\/wp-json\/wp\/v2\/media?parent=102999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new7.shop\/zerocostfreehost\/index.php\/wp-json\/wp\/v2\/categories?post=102999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new7.shop\/zerocostfreehost\/index.php\/wp-json\/wp\/v2\/tags?post=102999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}