{"id":205376,"date":"2026-02-24T09:46:23","date_gmt":"2026-02-24T08:46:23","guid":{"rendered":"https:\/\/www.asd-int.com\/?post_type=mini_blog&p=205376"},"modified":"2026-02-24T14:13:49","modified_gmt":"2026-02-24T13:13:49","slug":"united-states-landmark-supreme-court-decision-on-customs-duties","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/en\/united-states-landmark-supreme-court-decision-on-customs-duties\/","title":{"rendered":"United States: Landmark Supreme Court Decision on Customs Duties"},"content":{"rendered":"\n

The US Supreme Court has delivered a landmark decision for international trade<\/strong>. In the ruling Learning Resources, Inc. v. Trump<\/em> of 20 February 2026, it held that the IEEPA (International Emergency Economic Powers Act<\/em>) does not allow the President to impose customs duties<\/strong> in this manner.<\/p>\n\n\n\n

Why is this decision so important?<\/h2>\n\n\n\n

The Court recalls a fundamental principle of US constitutional law: the power to set customs duties belongs to Congress<\/strong>, unless there is an explicit and clear delegation.<\/p>\n\n\n\n

In practice, this decision significantly restricts the use of IEEPA as a tool for swiftly and massively imposing customs duties.<\/p>\n\n\n\n

What this means in practice for businesses<\/h2>\n\n\n\n

For businesses, the message is clear:
a customs duty based on an unsuitable legal basis can now be challenged, or even overturned<\/strong>.<\/p>\n\n\n\n

Another major issue: the question of refunds.
According to Reuters, more than $175 billion in tariff revenue could be subject to refund claims<\/strong>. This opens up a considerable undertaking for importers and their advisers (customs, taxation, litigation).<\/p>\n\n\n\n

Beware: the United States has other tools at its disposal<\/h2>\n\n\n\n

This decision does not, however, mean the disappearance of customs duties in the United States<\/strong>.<\/p>\n\n\n\n

The White House has already invoked Section 122 of the Trade Act of 1974<\/em> to introduce a temporary import surcharge<\/strong>.<\/p>\n\n\n\n

The Peterson Institute also points out that, while the decision is legally significant, tariff uncertainty remains high: the executive branch retains other legal bases for action.<\/p>\n\n\n\n

Key points for businesses to remember<\/h2>\n\n\n\n