Tariffs. Customs. Trade Remedies

Author

Eunkyung Kim Shin (US)

Browsing

On June 2, 2026, the Trump administration appealed a US Court of International Trade (CIT) injunction directing US Customs and Border Protection (CBP) to reliquidate all entries by all importers without applying tariffs imposed under the International Emergency Economic Powers Act (IEEPA). The government appealed both the above-referenced universal IEEPA tariff refund order and a CIT order compelling CBP Commissioner Rodney Scott’s testimony. Background: In a February decision, the Supreme Court held in Learning Resources…

On June 2, 2026, the United States Trade Representative (USTR) determined under Section 301 of the Trade Act of 1974 that 60 countries had failed to impose and effectively enforce prohibitions on the importation of goods produced with forced labor, and that the failure is unreasonable and burdens U.S. commerce. The report proposes ad valorem duties on all products of the investigated countries, with limited exceptions. The 60 countries investigated account for over 99% of…

On June 3, 2026, President Trump signed an Executive Order (EO) entitled “Strengthening Customs Enforcement.” The EO directs the Department of Homeland Security (DHS) and U.S. Customs and Border Protection (CBP) to undertake a sweeping set of actions to tighten and escalate customs enforcement, addressing specifically importer of record (IOR) eligibility, foreign IOR restrictions, disclosure requirements, and penalty standards. Enhanced IOR Requirements The EO directs DHS to revise importer eligibility regulations to require that an…

On May 7, 2026, the U.S. Court of International Trade (CIT) issued a decision holding that recent tariffs imposed by the President under Section 122 of the Trade Act of 1974 exceeded statutory authority. The court granted summary judgment in favor of the importer plaintiffs and enjoined enforcement of the challenged tariffs as applied to those parties only. This means that the duties cannot be collected for the plaintiffs in the case. For all other…

On April 2, 2026, President Trump issued a proclamation adjusting imports of patented pharmaceuticals and associated pharmaceutical ingredients, including active pharmaceutical ingredients (APIs). The action followed an investigation by the Secretary of Commerce under Section 232 of the Trade Expansion Act of 1962, which the proclamation states concluded that imports of patented pharmaceuticals and related inputs were being imported into the United States in such quantities and under such circumstances as to threaten to impair…

On March 11, 2026, the United States Trade Representative (USTR) initiated a series of investigations under Section 301 of the Trade Act of 1974 (Section 301) targeting alleged structural excess capacity and overproduction in manufacturing sectors across a wide range of U.S. trading partners (the “Overcapacity Investigations”). Concurrently the USTR announced a separate set of investigations under Section 301 into whether certain trading partners have failed to take action to prevent trading in goods produced…

In Learning Resources, Inc. v. Trump, the U.S. Supreme Court held that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs.  While Learning Resources concluded that the IEEPA tariffs are invalid, the Court did not address refunds, leaving the question to the lower court, the U.S. Court of International Trade (CIT). Recent Developments Impacting Refund Considerations In December, the CIT responded to a wave of new complaints brought by…

To kick off its 2026 Global Trade and Customs Webinar Series Baker McKenzie’s global customs team led a discussion on the the impact of the US Supreme Court’s recent IEEPA ruling and how the decision reshapes the global trade landscape. Below are the key takeaways from our recent discussion on the ruling. You can view the webinar recording and register for upcoming installments in the series here. 1.  IEEPA-based tariffs declared illegal The US Supreme…

In a widely anticipated decision, on February 20, 2026, the US Supreme Court ruled in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act (“IEEPA”) does not authorize the President to impose tariffs. This decision invalidates substantial tariffs that President Trump imposed under the IEEPA in the first year of his second term, resetting the trade landscape. Following the Supreme Court’s announcement, the Trump Administration issued an executive order terminating the IEEPA tariffs,…

On January 29, 2026, President Trump signed Executive Order 14380, “Addressing Threats To the United States by the Government of Cuba” (the “Executive Order”), in which he declared a national emergency with respect to Cuba and authorized the United States to impose new tariffs on imports from countries that directly or indirectly supply oil to the Government of Cuba. The Executive Order is accompanied by a White House Fact Sheet outlining the administration’s national security…