미국 연방대법원의 IEEPA 상호관세 위법 판결의 주요 쟁점 및 대응방안에 대한 고찰

The Trump Administration had justified its attempt to impose reciprocal tariffs and drug trafficking tariffs by virtue of the powers granted to the President by the International Emergency Economic Powers Act (IEEPA). In a 6-3 decision, the Supreme Court of the United States ruled, on 20 February, 2026, ruled against IEEPA tariffs (reciprocal tariffs, drug trafficking tariffs) by the Trump Administration. The Supreme Court held that IEEPA “does not authorize the President to impose tariffs.” The IEEPA tariffs were struck down by the Supreme Court decision. The majority opinion, however, did not discuss whether or how refunds will be issued nor the impact on the framework of U.S. trade deals negotiated with certain foreign countries within the past year. The decision by the Supreme Court does not affect the legality of the tariffs imposed under Section 232 and Section 301. Still, hours after the ruling, Prseident Trump announced “Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems” Proclamations, and announced to impose a new 10% global tariff. President Trump is invoking Section 122 of the Trade Act of 1974 (19 U.S.C. 2132), which allows the president to impose tariffs of up to 15 percent to address a “large and serious balance-of-payments deficit.” President Trump also announced new Section 301 (unfair trade practices) investigations.