Sarah C. Helton

Recent executive actions, court rulings, and trade negotiations signal continued volatility in U.S. tariff policy, with implications for reciprocal tariffs, key trading partners, and ongoing investigations.

CBP’s Executive Director for Trade Programs, Brandon Lord, told the Court of International Trade that the agency is developing a process to refund tariffs imposed under the IEEPA authority following a court order covering unliquidated shipments. In a declaration to the court, Lord stated that CBP’s current systems cannot implement the type of refund process envisioned by the court, explaining that existing systems cannot identify and automatically repay all affected shipments.

The Supreme Court announced the opinion on Learning Resources v. Trump today, striking down the use of the International Emergency Economic Powers Act (IEEPA) as a vehicle for the implementation of tariffs. The 6-3 decision was authored by Chief Justice John Roberts, with Justices Amy Coney Barrett and Neil Gorsuch joining the three liberal justices in the majority. Justices Thomas, Alito, and Kavanaugh dissented.