Wither De Minimis After the Supreme Court IEEPA Decision?

Feb. 27, 2026
By: Chaney A. Finn

In July 2025, President Trump issued an Executive Order suspending the duty-free imports for low value shipments known as de minimis, under the authority of the International Emergency Economic Powers Act (“IEEPA”). Following the Supreme Court’s recent decision striking down the President’s authority to impose tariffs under IEEPA, Michigan-based importer Detroit Axle filed suit before the Court of International Trade claiming that the Supreme Court’s decision also invalidated the President’s Executive Order rescinding de minimis exemptions.

In a motion filed at the United States Court of International Trade, Detroit Axle is seeking the reinstatement of the de minimis program after being paused pending the Supreme Court’s ruling. Detroit Axle contends that rescinding the exemption has the same practical effect as imposing a tariff and that no provision in IEEPA expressly authorizes the suspension or elimination of statutory tariff exemptions. The absence of prior presidential use of IEEPA to revoke such exemptions was cited as further evidence that such authority does not exist.

However, President Trump has since issued another Executive Order suspending de minimis to address perceived threats of certain imports to U.S. economic and national security. The President stated the de minimis suspension is in response to national emergency under the authority of Section 301 and Section 604 of the Trade Act of 1974, in addition to IEEPA. Notably, Section 301 authority requires investigation from the U.S. Trade Representative for unfair trade practices. The order was made effective for goods entered for consumption on or after February 24, 2026.

Given that the Supreme Court held that IEEPA does not authorize revenue-raising tariffs, the key question for CIT will be whether rescinding de minimis is the same as imposing a tariff. Although the Supreme Court’s decision limited the President’s authority under IEEPA, it is uncertain whether the revised order’s additional statutory citations distinguish the suspension from the IEEPA-based tariff authority rejected by the Supreme Court.

Regular readers may remember that Congress was barreling (to the extent Congress barrels) toward repealing de minimis prior to the Trump action to end the practice. It is possible that rather than wait for the courts to sort out the question Congress will simply legislate de minimis out of the law.

Should you have questions about de minimis, IEEPA, or any other trade-related questions, do not hesitate to contact any attorney at Barnes Richardson and Colburn, LLP.