United States of America: Small businesses filed lawsuit against tariff regime implemented by Trump Administration including Executive Order 14195 and its subsequent amendments concerning duty-free de minimis treatment

On 14 April 2025, five small businesses filed a lawsuit challenging the legality of tariffs imposed under Executive Orders 14195, 14228, 14257, and 14266. The plaintiffs argue that the International Emergency Economic Powers Act (IEEPA), cited as the legal basis for these measures, does not authorise the President to unilaterally impose broad tariffs. They also contend that the circumstances cited by the administration do not meet the legal threshold required to invoke the IEEPA, and that even if such powers were implied, their transfer from Congress to the executive branch would be unconstitutional. As the IEEPA was invoked in additional Executive Orders, the outcome of the case may affect the legal standing of a broader set of tariffs introduced during the Trump Administration.