Time-Sensitive · Federal Appeal Deadline
June 7, 2026 · 12:00 ET
Refund disbursements at risk if Federal Circuit grants a stay.
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Footwear Importers
Master Plan AccountingFrost Law AZ Trade AttorneysContingency-Based
Footwear Importer? Vietnam, China, Indonesia IEEPA Refunds Are Now Available.
Footwear faced some of the highest IEEPA reciprocal rates — Vietnam 46%, Cambodia 49%, Indonesia 32%. SCOTUS struck them down. Recovery is open.
Footwear imports from Vietnam alone exceeded $8B in 2025 — most subject to 46% IEEPA.
Top Footwear Source Countries · Pre-SCOTUS vs Current
| Country | IEEPA (was) | Current | Refund Eligible? |
|---|---|---|---|
| 🇻🇳Vietnam | 46% | 10% | Yes (+36%) |
| 🇨🇳China | 35% | 35% | No change |
| 🇮🇩Indonesia | 32% | 10% | Yes (+22%) |
| 🇰🇭Cambodia | 49% | 10% | Yes (+39%) |
| 🇮🇹Italy | 20% | 10% | Yes (+10%) |
Example Refund Scenario
$750K footwear shipment from Vietnam → ≈ $362,250
46% IEEPA × $750K + ~5% interest
What Footwear Importers Should Know
- Footwear was hit by the most aggressive country-specific reciprocal rates in the IEEPA regime
- Vietnam-sourced footwear commonly faced 46% reciprocal — refunds are full IEEPA value
- Mid-to-large footwear importers commonly see $500K-$3M refund exposure
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