Report
Policy and market update on U.S. tariffs and their effect on indirect spend — the 2026 policy reset, current rates by program, category exposure, refunds, and mitigation strategy.
This update supplements the original LogicSource 2025 Tariff Impact Analysis. For detailed category-specific impacts and baseline analysis, please refer to the original report or visit the Tariff Report Library.
The U.S. tariff system changed materially in 2026. In February, the Supreme Court ruled that the International Emergency Economic Powers Act (IEEPA) does not allow broad tariffs. As a result, the Administration ended the IEEPA duties, imposed a temporary 10% surcharge, and introduced a Section 301 action affecting 60 economies. Now, most major sourcing markets face a baseline duty of 10% or 12.5%, along with specific measures for sectors like metals, vehicles, pharmaceuticals, and semiconductors.
For procurement teams, that means near-term cost pressure concentrated in metal-intensive construction, IT hardware, facilities equipment, packaging, logistics assets, and imported workplace goods — with actual exposure depending on classification, origin, content, and exemptions.
Our report covers:
Section 301 Becomes
the New Baseline
Refund Rights Are Reshaping Supplier Leverage
Sector & Country Overlays Are Driving Cost Volatility
