Legal Authority for the President to Impose Tariffs Under the International Emergency Economic Powers Act

CRS Report – Legal Authority for the President to Impose Tariffs Under the International Emergency Economic Powers Act (IEEPA). April 7, 2025. The International Emergency Economic Powers Act (IEEPA, 50 U.S.C. §§ 1701 et seq.) gives the President broad authorities to address declared emergencies concerning certain “unusual and extraordinary” threats to national security, foreign policy, or the economy, including the authority to “regulate” or “prohibit” imports. On February 1, 2025, President Donald Trump invoked IEEPA to impose tariffs on imports from the People’s Republic of China (PRC), Canada, and Mexico. The President has subsequently made several modifications to these tariffs, including raising the tariff rate on imports from the PRC on March 3, 2025. On April 2, 2025, President Trump invoked IEEPA to impose “reciprocal tariffs” on imports from almost all U.S. trading partners. These actions represent the first uses of IEEPA to impose tariffs since the law’s enactment in 1977. At least one lawsuit has been filed to challenge tariffs imposed under IEEPA, specifically tariffs imposed against imports from the PRC on February 1 and March 3, 2025. This Legal Sidebar summarizes selected caselaw and current legal debates as to whether the President has legal authority to impose tariffs under IEEPA, and, if so, whether specific tariffs imposed under IEEPA might be successfully challenged in court.