Mark Baran didn’t mince words when speaking about tariffs on Thursday.
“The only thing that’s certain is uncertainty. We’re still in an uncertain world, although we’re getting to – I think – the finish line,” said the managing director of the national tax office with CBIZ.
Baran joined a panel of his coworkers as part of a CBIZ webinar titled “Navigating Tariffs: Impacts of the Supreme Court Ruling.” The professional services firm’s panelists shared one opinion, for certain: the trade environment is rather murky in 2026, as verdicts become clearer regarding President Trump’s various tariffs.
“The theme here is there may be a potential to get some, if not all of the tariffs back through a refund process,” said Will Howard, director international tax and transfer pricing with CBIZ. “But the global trade environment is not changing.”
With “the imposition of new tariffs, [and] new investigations, this is going to be the economic reality that most of your businesses are going to have to operate under for the foreseeable future,” Howard told webinar attendees.
President Trump’s tariff authority suffered a major setback after the Supreme Court ruled that the administration improperly used the International Emergency Economic Powers Act to impose broad duties – putting as much as $170 billion in tariffs at risk. The Court found that Congress, not the president, holds constitutional authority over duties, and that tariff powers must be explicitly delegated.
While Section 232 and Section 301 tariffs remain untouched, the ruling immediately triggered a scramble inside government and industry.
The administration quickly replaced the invalidated tariffs with new duties under Section 122, which allow temporary tariff actions for up to 150 days, and signaled additional increases may follow.
Meanwhile, the Court of International Trade issued a sweeping order directing Customs and Border Protection to reliquidate unliquidated entries without the struck‑down tariffs, setting the stage for significant refund claims. The government is expected to delay implementation through appeals and heightened scrutiny of entries.
For food and beverage companies the implications are substantial, including:
- Potential refunds on past tariff payments, depending on entry status and timing
- Short‑term volatility as new, temporary tariffs replace old ones
- Operational uncertainty as Congress, courts, and agencies navigate next steps in an election year
Businesses should prepare relevant records, monitor evolving guidance, and expect continued legal and political turbulence, CBIZ executives said.
“For our clients, I want them to be prepared and to understand what they should have in place, whether it’s litigation within the need to file a protest [etcetera], and have all the documentation that they need to preserve a refund, no matter how this plays out,” Baran said.
For importers, the path forward is murky.
The Court of International Trade is weighing how broadly to enforce refunds, and Congress is considering bills that could mandate repayment timelines or close loopholes. More than 2,000 related cases are already pending, and additional lawsuits are emerging against the newly issued Section 122 and 232 tariffs.
For food and beverage companies, the key takeaway, above all else, is continued volatility. Businesses should review supply agreements and prepare for prolonged uncertainty across the import landscape, experts said.
“What we’re advising our clients now is to continue preparing; this issue is evolving,” Baran said. “This is not the last word, (so) stay tuned.”
The Food Institute Podcast
This Episode is Sponsored By: Tibersoft
Foodservice manufacturers might develop option paralysis with all the data available in the current day, but what kind of focus can really help drive marketing returns? Suzanne Cwik of Tibersoft and Eric Anderson of Conagra help break down data best practices to develop a foodservice marketing engine for food away from home manufacturers.
