After the U.S. Supreme Court ruled the reciprocal tariffs based on IEEPA unconstitutional, the Korea Customs Service is guiding exporters to the U.S. on the basic refund procedure and filing deadlines.
- Refund claims are usually filed by the U.S. importer, but if the exporter paid the duties under DDP terms, the exporter can apply directly to CBP.
- Of the roughly 24,000 companies that exported tariffed goods to the U.S., the Korea Customs Service selected roughly 6,000 that exported under DDP, and the Export and Import Business Support Centers at customs offices nationwide will guide them individually.
- The Korea Customs Service will announce the specific procedure after CBP makes its announcement.
Source: Korea Policy Briefing, Korea Customs Service press release (February 23, 2026)