IEEPA.

The 1977 US statute that lets a president regulate international transactions under a declared national emergency, used from 2025 as the footing for a set of import tariffs. On 20 February 2026 the Supreme Court decided Learning Resources, Inc. v. Trump and held that the Act does not authorise the President to impose tariffs (opinion, No. 24-1287). The duties imposed under it were terminated the same day. What did not come back was the de minimis exemption: CBP rebuilt the suspension on its own authority in interim final rules of 24 June 2026, so parcels that used to enter duty-free still do not (Federal Register). A shop that planned around the tariffs being struck down was planning around the wrong document, because the authority and the outcome were two separate questions and only one of them was decided.