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Who Can Impose a Tariff? The Statutes Behind the Power

Congress holds the tariff power, has delegated slices of it under conditions — Section 232, Section 301, IEEPA — and the courts are now policing the map of what was delegated.

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Alexandria Lucas, · July 23, 2026 · 3 min read
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Container cranes at port with cargo ship at berth

Where does tariff authority come from? The Constitution gives Congress the power to lay duties on imports; since the 1930s Congress has delegated conditional slices of that power to the president through specific statutes: Section 232 of the Trade Expansion Act of 1962 (tariffs when the Commerce Department finds imports threaten national security), Section 301 of the Trade Act of 1974 (responses to other countries' unfair trade practices, on a USTR investigation), Section 201 (temporary safeguard tariffs after a U.S. International Trade Commission injury finding), and — until the Supreme Court held in V.O.S. Selections (February 20, 2026) that the International Emergency Economic Powers Act of 1977 does not authorize tariffs at all, striking down the «reciprocal» tariff program and remapping the administration's remaining options onto the investigation-based lanes.

How each process runs

What Congress kept for itself

Everything else: tariff schedules legislatively set, and the constitutional floor that delegation cannot hand over an unguided taxing power. Two live constraints police the line. First, the major-questions style of statutory reading — post-West Virginia v. EPA (2022) — under which sweeping economic action needs clear congressional authorization, the reasoning that carried the day in the 2026 tariff decision. Second, the nondelegation doctrine itself, revived at the margins by some justices' separate writings. Trade-law watchers should read the emerging opinions as a remapping: each ruling narrows or confirms a lane.

How do tariffs end?

Four ways: presidential revocation; statutory expiration (201 safeguards sunset after four years absent extension); negotiated settlement (Section 301 tariffs traded for commitments); or congressional override — which the trade statutes provide only in specific procedures like the Section 232 disapproval resolution, unused in practice. Court invalidation is the newest exit, and the February 2026 IEEPA ruling made it real: importers now press refund claims for duties paid under the invalidated authority while the administration re-imposes tariffs through the surviving 232 and 301 lanes.

What businesses should track

The Federal Register notices announcing each investigation, product list, and exclusion process — exclusion requests under 232 and 301 are their own administrative practice, decided product by product. Court dockets in the trade cases, since vacatur can unwind duties prospectively while refunds hinge on scope. And each statute's calendar: comment periods in 301 cases are where importers put their data into the record that later litigation and negotiations both use.

FAQ

Can the president set tariffs alone?

Only within delegated lanes — 232 national-security findings, 301 unfair-practice responses, 201 safeguards — 232 and 301 remain; the IEEPA lane was closed by the Court in February 2026.

What is the IEEPA case about?

The Court answered it February 20, 2026, in V.O.S. Selections: IEEPA does not authorize tariffs, invalidating the «reciprocal» duties.

Do tariffs expire?

Safeguards do (four years); 232 and 301 actions can run indefinitely absent settlement or revocation.

Frequently Asked Questions

Can the president set tariffs alone?
Only within delegated lanes — 232 national-security findings, 301 unfair-practice responses, 201 safeguards — 232 and 301 remain; the IEEPA lane was closed by the Court in February 2026.
What is the IEEPA case about?
The Court answered it February 20, 2026, in V.O.S. Selections: IEEPA does not authorize tariffs, invalidating the «reciprocal» duties.
Do tariffs expire?
Safeguards do (four years); 232 and 301 actions can run indefinitely absent settlement or revocation.