This morning, the Supreme Court of the United States issued a 6–3 decision holding that the President does not have authority under the International Emergency Economic Powers Act (IEEPA) to impose tariffs.
The opinion, authored by Chief Justice John Roberts, concluded that Article I, Section 8 of the Constitution designates Congress with the authority to regulate foreign commerce and impose tariffs.
The Court rejected President Donald Trump’s use of IEEPA as a basis for imposing sweeping tariffs under a declared national emergency. However, the Court's majority did not address the issue of refunds.
In his dissent, Justice Brett Kavanaugh noted, “The Court says nothing today about whether, and if so how, the Government should go about returning the billions of dollars that it has collected from importers.”
Justices Clarence Thomas and Samuel Alito also filed dissenting opinions.
ELFA's policy team will continue to monitor developments closely, including whether the Administration seeks to reinstate these tariffs under alternative statutory authorities, each of which carries distinct limitations and procedural requirements and what guidance U.S. Customs and Border Protection may issue regarding implementation of the decision and the suspension of IEEPA related duty collections.
For any questions regarding these new developments, please contact our Director of Federal Government Relations, Allyson Gale.
