The Supreme Court of the United States struck down the tariffs imposed on goods from most countries by President Trump under the International Emergency Economic Powers Act (IEEPA).
At this point it is not clear if, how and when the duties will be refunded to the corporations and individuals who paid them. The case will now be sent back to the Court of International Trade, which will have to decide the appropriate remedy, including whether and how refunds should be processed.
Following the decision of the Supreme Court, President Trump, under Section 122 of the Trade Act of 1974, decreed a new duty of 10% on most imports from most countries, for a period of 150 days, under the pretense of addressing "Fundamental International Payment Problems". The President has also said he intends to raise these new duties to 15%.
Most Canadian goods that qualify for duty free treatment under the Canada-United States-Mexico Agreement (CUSMA) were not subject to the struck down duty and will not be subject to the new duty.
The following links provide some information from the U.S. Customs and Border Protection:
- U.S. CBP CSMS # 67823350 - Supreme Court of the United States (SCOTUS) Judgment - International Emergency Economic Powers Act (IEEPA) Tariffs.
- U.S. CBP CSMS # 67834313 - Ending Collection of International Emergency Economic Powers Act Duties
- U.S. CBP CSMS # 67844987 - Imposing Temporary Section 122 Duties
- U.S. CBP CSMS # 67845486 - Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries