The Vision Council (TVC) issued an update regarding a recent decision by the U.S. Court of Appeals for the Federal Circuit regarding tariffs imposed under the International Emergency Economic Powers Act (IEEPA).

On Aug. 29, the court ruled that President Trump’s use of IEEPA to implement tariffs, including “reciprocal” tariffs, was not authorized under the statute and therefore exceeded presidential authority. The case has been sent back to the U.S. Court of International Trade to determine whether an injunction against the tariffs is appropriate.

For the time being, tariff rates remain unchanged. Duties will continue to be collected as the case advances, and an appeal to the U.S. Supreme Court is expected.

TVC shares that the earliest liquidation of entries subject to IEEPA tariffs would likely occur on Dec. 15 given the normal 314-day liquidation cycle by U.S. Customs and Border Protection. Importers then have 180 days from liquidation to file an administrative protest, though it is possible that future legal actions may proceed without protests being filed. The first IEEPA tariffs were assessed on Feb. 4.

This case applies only to IEEPA duties. Lawsuits challenging Section 301 tariffs on goods imported from China remain pending before the same appellate court.

TVC offers several resources to assist members in navigating the changing tariff landscape, including a Tariff Dashboard, policy updates, and legal guidance.