The International Emergency Economic Powers Act (IEEPA) of 1977 is a US federal law that grants the president far-reaching economic powers to respond to an extraordinary threat declared a national emergency — classically through sanctions, the freezing of assets, or trade restrictions.
Source: U.S. Supreme Court, Learning Resources, Inc. v. Trump (No. 24-1287, 20 Feb 2026, 6-3); CBP – IEEPA Duty Refunds / CAPE process; Holland & Knight – "IEEPA Tariff Refund Update" (June 2026); Congress.gov CRS LSB11398. Stand: Juni 2026
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