Santos Quoted on Continuing Volatility in Tariffs Post SCOTUS IEEPA Ruling
Vogue Business
Customs & Import Compliance Practice Group Leader Angela Santos was quoted on the US Supreme Court’s 6-3 ruling that the Trump Administration lacks constitutional authority to impose tariffs under the International Emergency Economic Powers Act (IEEPA).
Angela said that the ruling’s immediate effect is precedential but not operational.
“As of February 20, 2026, IEEPA tariffs are unlawful,” she said. “But [US Customs Border Patrol (CBP)] cannot cease collecting tariffs based solely on the Court’s opinion.”
During the interim, Angela said that she is advising her clients to immediately file protests to preserve their refund rights, preserve all documentation related to tariff payments – import data, entry summaries, payment records, invoices, CBP correspondence – and carefully track inventory liquidation dates.
“We are helping many companies evaluate their import data and position themselves to quickly apply for refunds once the process has been developed,” she said.
She noted that companies reacted to IEEPA tariffs by restructuring supplier relationships, renegotiating contracts, or adjusting pricing may now face disputes over those arrangements. Companies should review material change provisions and immediately implement any clawback mechanisms tied to tariff changes, she said.
Angela said that regardless of the ruling, other government mechanisms affecting trade remain in effect, such as Section 232 tariffs, Section 122 surcharges, and the newly announced Section 301 investigations.
“The landscape remains highly dynamic, and brands should expect continued volatility and potential litigation over the coming months,” Angela said.
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