Tariff Tactics

Our previous post summarized predictions as to whether and how the Supreme Court may invalidate International Emergency Economic Powers Act (“IEEPA”) tariffs in its forthcoming decision in Trump v. V.O.S. Selections, Inc.  Speculation continues as to when the Court will issue its decision.  Many observers believed a decision was forthcoming when we last posted on IEEPA refund topics.  Others thought that one would issue January 14, which did not occur.  This post provides an overview of practical steps importers can take to prepare before a decision issues.  Importers should:

With indications that the Supreme Court may issue its decision in Trump v. V.O.S. Selections, Inc. imminently, attention has understandably focused on the headline question: does the International Emergency Economic Powers Act (“IEEPA”) authorize the tariffs imposed beginning in early 2025? For importers and tariff refund litigants, however, how the Court reaches its decision—and how it frames relief—may prove just as consequential as the holding itself.

While prediction can be a dangerous business, we provide our advance predictions here on three issues of ...

I. Introduction: After AGS—Importer Options

With the Supreme Court poised to issue its decision in Trump v V.O.S. Selections, Inc., No. 25-250, 2025 WL 2601020 (2025), this is a critical time for importers to act to protect tariff refund rights.  The Court’s decision may invalidate the sweeping “reciprocal,” “fentanyl,” or “Liberation Day” tariffs that President Trump imposed beginning in February of 2025 as unauthorized by the International Emergency Economic Powers Act (“IEEPA”).  With a decision looming, importers increasingly face pressure to ...

I. Introduction: CIT Injunction Denial — A Procedural Ruling with Practical Consequences

Yesterday, a panel of the U.S. Court of International Trade (“CIT”) issued an important slip opinion denying a group of importers’ motion to enjoin the liquidation of tariffs imposed under the International Emergency Economic Powers Act (“IEEPA”).  AGS Co. Auto. Sols. v. U.S. Customs & Border Prot., No. 25-00255, slip op. 25-154 (Ct. Int’l Trade Dec. 15, 2025).  These tariffs—sometimes referred to as “reciprocal,” “fentanyl,” or “Liberation Day” ...

Introduction: A Major Retailer Enters the Tariff Refund Fight

Last week, Costco Wholesale Corporation filed suit in the U.S. Court of International Trade (“CIT”) challenging the legality of tariffs imposed under the International Emergency Economic Powers Act (“IEEPA”). The lawsuit seeks refunds of previously paid IEEPA duties. Costco’s complaint comes at a critical moment: the Supreme Court heard argument on November 5 in Trump v. V.O.S. Selections—a case squarely raising the issue of whether IEEPA authorizes tariff imposition at all—and a decision is ...