Briefly
Logistics company FedEx filed a lawsuit seeking the return of customs duties paid while the tariffs imposed under the International Emergency Economic Powers Act (IEEPA) were in effect. The suit followed the U.S. Supreme Court’s ruling on February 20, 2026, that those tariffs were unlawful.
What FedEx is asking for
"Although the Supreme Court did not address the issue of restitution, FedEx has taken the necessary steps to protect its rights as an importer of record with customs, in order to seek repayment of duties paid from the U.S. Customs and Border Protection. At this time neither regulators nor courts have defined any procedure for returning the funds,"
— FedEx, official statement
The complaint does not specify an exact sum: the company is seeking "full restitution" and the return of funds with lawful interest. Because duties were paid "on numerous entries" over an extended period, the final amount must be determined by U.S. Customs and Border Protection (CBP), which is the defendant in the case.
Context and consequences
On February 20, 2026, the Supreme Court struck down the IEEPA tariffs. Shortly thereafter the administration announced their replacement with an additional customs charge under Section 122 of the Trade Act of 1974: initially 10%, and later 15%. The new regime took effect on February 24, 2026 and will remain in place for 150 days unless Congress intervenes.
According to the submitted data, the weighted-average duty at a 15% rate is 13.2% compared with the previous level of 15.3%; the temporary repeal of IEEPA had reduced it to 8.3%. That means that even after one mechanism was annulled, importers face a new, though not identical, tariff reality.
Why this matters for Ukraine
The decision will matter not only for American companies. Logistics costs and customs charges directly affect the cost of delivering goods — from industrial components to defense equipment and humanitarian aid. For Ukraine, which depends on regular shipments of equipment and spare parts from Western markets, increased tariff pressure means higher logistics costs and complications in supply chains.
Furthermore, the FedEx case could set a precedent: if courts deem mass restitution necessary and CBP has no established procedure, this would create legal uncertainty and delays in refunds for many importers, including those operating in support of Ukraine's security.
What may happen next
There are several scenarios: the court may set a procedure for returning funds and CBP will begin recalculation; the case may drag on and trigger a wave of similar lawsuits; or the administration and Congress may reach a compromise. In all cases this is a test for the U.S. customs system — how quickly it adapts to the court decision and how transparently it provides restitution.
Conclusion
FedEx’s lawsuit is more than a demand for money. It is a legal and practical challenge to trade regulation mechanisms that could change the real cost of imports and logistics. For Ukraine it is a signal: changing rules in the U.S. can accelerate or complicate deliveries of critical goods. The next moves by the courts and customs service will determine how quickly businesses and partners receive clear rules of the game.
Analysis is based on FedEx’s official statement and the U.S. Supreme Court decision of February 20, 2026.
