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The impact of tariffs and transfer pricing on global trade

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Interdependencies between customs duties, tariffs, and transfer pricing can have significant effects on businesses' supply chains.


This article was written by Ernst & Young LLP Principals Wes Cornwell and Ana Maria Romero, and Senior Manager Kirsten Speas. It was originally published in Tax Notes International on April 1, 2025.


The recent imposition of tariffs by the United States on several countries, combined with the pause of some and altering of others, has led to economic uncertainty and swift retaliatory measures. The Trump administration’s use of tariffs has affected many companies’ supply chains, resulting in working capital needs and cost inefficiencies as they seek alternative supply sources or new routes for their goods, or to renegotiate with suppliers and customers given their increased costs. This uncertainty complicates planning as businesses attempt to predict the future landscape of international trade and what it may mean for their supply chains and financial results.

Adding to the complexity, today’s global economy has made the relationship between trade and transfer pricing increasingly important. As companies navigate the intricacies of international trade, they must understand the interdependencies and differences between customs (duties and tariffs) and transfer pricing and what they mean for businesses’ supply chains. This article examines common manufacturing and supply chain models across several industry sectors, highlights where tariffs could affect operations and offers potential guidance on addressing these challenges.

 

The evolving international trade landscape, marked by recent tariff developments, presents both challenges and opportunities for businesses navigating their supply chains. Understanding the intricate relationship between customs duties, tariffs, and transfer pricing is no longer optional; it is essential for maintaining operational efficiency and profitability. By understanding and actively analyzing transfer pricing and trade policies, companies can scenario-plan and be prepared to respond to dynamic changes in the trade environment. While several actions take time to implement because of the operational, information technology, or cross-functional business requirements, they should be evaluated and prioritized on companies’ planning scorecards, as appropriate.

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Summary 

The recent imposition of tariffs by the United States on Canada, Mexico, and China has led to economic uncertainty and affected many companies' supply chains, resulting in increased costs and inefficiencies. Companies should develop strategies to mitigate the financial effects of tariffs and maintain operational efficiency in the global trade environment.

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