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.
Overview of Statutory Tariff Authorities and IEEPA
The U.S. Constitution gives Congress the power to regulate foreign commerce and impose import tariffs.
Congress, in turn, has enacted several laws authorizing the executive branch to impose tariffs in various
circumstances. Recent presidential administrations have utilized several of these laws, imposing tariffs on
steel and aluminum and automobiles and parts under Section 232 of the Trade Expansion Act of 1962
(Section 232, codified at 19 U.S.C. § 1862), tariffs on solar cell products and washing machines under
Section 201 of the Trade Act of 1974 (Section 201, codified at 19 U.S.C. § 2251), and tariffs on many
imports from the PRC under Section 301 of the Trade Act of 1974 (Section 301, codified at 19 U.S.C. §
2411), for example. Section 232, Section 201, and Section 301 each require a different executive agency
to conduct an investigation and make findings before the executive branch may impose tariffs.
