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Finance

Tariffs and Cash Flow: Protecting Margin When Input Costs Move

May 26, 2026·6 min read

New tariffs and the end of de minimis are squeezing margins. How to model the cash-flow impact, protect margin, and avoid a working-capital crunch.

Why tariffs hit cash twice

A tariff raises your landed cost - and it ties up more cash. You pay the duty up front, often before you have sold the goods, so the same shipment now costs more and sits longer as working capital. For businesses that relied on low-value imports, the elimination of the de minimis exemption (the old $800 duty-free threshold) means even small parcels now carry duty and brokerage.

$800 → $0
de minimis threshold eliminated for low-value imports
Two hits
higher cost of goods, plus more cash tied up in duties and inventory

Quantify the margin impact

Before you react, put a number on it. Take a representative product and recompute gross margin with the duty in landed cost. A simplified example on a $100 item:

Per unitBefore tariffWith 20% tariff
Selling price$100$100
Landed cost$60$72
Gross margin40%28%

A 20% tariff on a product that is 60% cost erases roughly a third of the gross margin. Run this across your real product mix - the blended impact is what matters, and it is usually smaller than the worst single SKU.

Levers to protect margin

Watch your working capital

Tariffs are a margin story and a cash story. The companies that get caught out are usually the ones that modeled the margin hit but not the extra cash tied up paying duties up front.
  1. Update landed cost in your cash-flow forecast so the duty timing is visible.
  2. Run a rolling 13-week cash view through any period of heavier importing.
  3. Renegotiate supplier and customer terms to offset the longer cash cycle.
  4. Build a scenario plan for further tariff moves so the next change is a decision, not a scramble.

For informational purposes only, not tax, legal, or trade advice. Tariff rates and rules change frequently and depend on product and origin - confirm specifics with a customs or trade professional.

Frequently asked questions

How do tariffs affect cash flow?
Twice. They raise landed cost and tie up more cash, because duties are often paid up front before the goods are sold.
What changed with de minimis?
The $800 duty-free threshold for low-value imports has been eliminated, so even small parcels now carry duty and brokerage costs.
How do I protect margin from tariffs?
Model the landed-cost impact first, then use targeted pricing, supplier diversification, correct tariff classification, and inventory timing.
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