Legal Blog

Following the U.S. Supreme Court’s decision in Learning Resources v. Trump, which held that the President was not authorized to impose tariffs under the International Emergency Economic Powers Act (IEEPA), the White House responded by imposing a surcharge on most imports under a different statutory authority, Section 122 of the Trade Act of 1974.

In this video, we discuss the U.S. Supreme Court’s decision in Learning Resources v. Trump, which held that the President was not authorized to impose tariffs under the International Emergency Economic Powers Act (IEEPA). As a result of the decision, certain tariffs imposed under multiple executive orders ceased to be collected as of February 24, 2026.

In this video, we discuss how importers can handle potential duty refunds related to IEEPA tariffs following the U.S. Supreme Court’s decision in "Learning Resources v. Trump." Because the Court held that the President was not authorized to impose tariffs under the International Emergency Economic Powers Act (IEEPA), some importers may be entitled to tariff refunds and may need to take proactive steps to preserve their rights.

In this video, we provide an update on the developments following the U.S. Supreme Court’s decision in Learning Resources v. Trump regarding tariffs imposed under the International Emergency Economic Powers Act (IEEPA). After the Court held that the President was not authorized to impose tariffs under IEEPA, the case was remanded to the U.S. Court of International Trade (CIT), which has directed that certain entries be liquidated or re-liquidated without those duties.

U.S. Customs and Border Protection (CBP) has announced the launch of its updated e-Allegations website, providing enhanced guidance for submitting anonymous reports of suspected trade violations. The e-Allegations Program allows members of the trade community and the public to report potential violations of U.S. trade laws directly to CBP.

The Court held that IEEPA does not authorize the President to impose tariffs, rejecting the Administration’s use of emergency powers to support broad tariff measures imposed by the President. The ruling has immediate and long-term implications for importers, exporters, and companies managing global supply chains.

At its February 10, 2026 ENDS PMTA roundtable, FDA stressed that complete product data, strong manufacturing controls, and solid scientific evidence, especially for flavored products, are critical for authorization. While the agency offered more transparency about how it evaluates applications, it declined to set clear numerical benchmarks, leaving manufacturers still seeking greater predictability.

Importers should consider reviewing the updated Dashboard as part of their broader UFLPA compliance efforts. Our firm can advise clients on UFLPA compliance, supply chain risk assessments, responding to CBP detentions, and preparing submissions to rebut the UFLPA presumption. If you have questions about how these updates may affect your imports or would like assistance navigating a UFLPA enforcement action, we are available to help.

Companies doing business in Venezuela or other high-risk jurisdictions like Syria, Sudan, or Cuba, often face uncertainty about how export controls and sanctions apply to their products, technology, and transactions. Let us handle the regulatory complexity so you can stay focused on running your business.

Importers impacted by forced labor enforcement actions should familiarize themselves with the Portal now to avoid delays or rejected submissions once the requirement takes effect.

Delays in responding, incomplete arguments, and misinterpretations of the relevant intellectual property laws often lead to unfavorable outcomes. In some cases, even goods that were released may be subject to a demand for redelivery if CBP later determines that a violation occurred.

Improper or missing markings can lead to the rejection of goods, shipment delays, or even penalties. To prevent these issues, importers should verify. We can help importers navigate these nuanced marking requirements and country of origin determinations, ensuring that your businesses' products meet U.S. Customs and Border Protection (CBP) standards.

When U.S. Customs and Border Protection (CBP) detains a shipment, it can cause immediate concern for any business relying on timely delivery of goods. Understanding how the detention process works can help companies respond more effectively.

As part of our 2026 updates, we have made several enhancements that reinforce our dedication to kindness, diversity, and inclusion.

Importers may need to correct entries they filed before this guidance. If an entry has not yet liquidated, they can submit a post summary correction. If it has already liquidated, they can file a protest within 180 days. CBP also reminds filers to follow the required order of HTSUS reporting so duties are associated with the correct tariff provisions.

Once currency is seized, the traveler must go through CBP’s administrative process to attempt to recover it. The presence of lawful funds does not prevent enforcement action if the reporting requirement was not met. Even money obtained legitimately can be taken if it was not disclosed to officers during border processing.

CBP’s mandate allows it to examine, detain, seize, forfeit, and ultimately destroy goods that violate intellectual property laws. The agency does not need a complaint from a rights holder to take action, and in most cases, it does not need proof that the importer acted intentionally. CBP’s enforcement is civil and directed against the goods themselves rather than the business or individual importing them.

A bona fide sale refers to a legitimate transaction between a buyer and a seller involving the transfer of ownership of goods for consideration, typically money. To qualify as bona fide, the transaction must reflect a true transfer of goods and not just an internal transfer between related parties or entities. CBP examines the terms of the sale to confirm it meets these criteria, considering factors like purchase orders, contracts, and payment terms.

For U.S. businesses, the agreement includes changes affecting tariffs, agricultural exports, rare earth materials, and technology trade. Companies that import from or export to China may see adjustments in costs, trade rules, or licensing requirements and should review how the new measures apply to their operations.

Rules of origin play a critical role in international trade because duties, exemptions, and restrictions often depend on where a product is deemed to have originated. Our firm can help businesses like yours comply with these regulations and maximize potential trade benefits.