Decisão da Suprema Corte sobre as Tarifas de Importação dos EUA

This is what we know at this point, in general and with respect to coffee imports.

What is Confirmed

IEEPA tariffs ruled unconstitutional and removed

1. The U.S. Supreme Court, by a 6-3 vote, ruled on February 20, 2026, that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs.
2. Also on February 20, President Trump issued an executive order ending all tariffs imposed under previous IEEPA-related executive orders. Per guidance by U.S. Customs and Border Protection (CBP), duties imposed pursuant to IEEPA will no longer be in effect and will no longer be collected for goods entered for consumption or withdrawn from warehouse for consumption, effective at 12:00 am ET on February 24, 2026.

This means the following tariffs will be removed effective Tuesday, February 24:

1. “Reciprocal” tariffs (of varying percentages depending on the country) issued under Executive Order 14257, Regulating Imports With a Reciprocal Tariff To Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits, 90 Fed. Reg. 15041 (Apr. 2, 2025), as amended;
2. 35% fentanyl-related tariff on non-USMCA imports from Canada: Executive Order 14193, Imposing Duties To Address the Flow of Illicit Drugs Across Our Northern Border, 90 Fed. Reg. 9113 (Feb. 1, 2025), as amended;
3. 25% fentanyl- and immigration-related tariff on non-USMCA imports from Mexico: Executive Order 14194, Imposing Duties To Address the Situation at Our Southern Border, 90 Fed. Reg. 9117 (Feb. 1, 2025), as amended;
4. 10% fentanyl-related tariff on China: Executive Order 14195, Imposing Duties To Address the Synthetic Opioid Supply Chain in the People’s Republic of China, 90 Fed. Reg. 9121 (Feb. 1, 2025), as amended;
5. 40% “rule of law” tariff on Brazil; Executive Order 14323, Addressing Threats to the United States by the Government of Brazil, 90 Fed. Reg. 37739 (July 30, 2025).

The executive order also precludes possible future tariffs under several other EOs, including:

1. Secondary tariffs on countries importing Russian oil: Executive Order 14329, Addressing Threats to the United States by the Government of the Russian Federation, 90 Fed. Reg. 38701 (Aug. 6, 2025), as amended.
2. Secondary tariffs on countries importing Venezuelan oil: Executive Order 14245, Imposing Tariffs on Countries Importing Venezuelan Oil; 90 Fed. Reg. 13829 (Mar. 24, 2025);
3. Secondary tariffs on countries exporting oil to Cuba: Executive Order 14380, Addressing Threats to the United States by the Government of Cuba; 91 Fed. Reg. 5805 (Jan. 29, 2026)

What Has Been Announced

Universal temporary tariffs imposed for 5 months under Section 122, with exemptions for specific products

1. As a temporary replacement for the “reciprocal tariffs,” President Trump issued a presidential proclamation on February 20, 2026, ordering a 10% tariff on all imports into the United States under Section 122 of the Trade Act of 1974, which empowers the President to take action to address balance-of-payments deficits.
2. The proclamation notes the Section 122 tariff will go into effect for 150 days, starting from February 24, 2026, and ending on July 24, 2026.
3. On February 21, President Trump issued a Truth Social post indicating the Section 122 tariff rate would be increased from 10% to 15% “effective immediately.” As of now, the White House has not yet issued a proclamation or executive order about the 15% rate, and CBP has not yet issued guidance on the implementation of the Section 122 tariff.
4. Per the proclamation on the Section 122 tariff, it will not apply to USMCA-origin goods from Canada or Mexico, textile and apparel goods under the CAFTA-DR Agreement, and any product subject to current or future Section 232 national security tariffs (e.g., steel, aluminum, automobiles, etc.). It will also not apply to a list of goods included in an Annex, which recreates the list of goods exempt from the IEEPA reciprocal tariffs.
5. The Section 122 tariff will apply on top of existing U.S. most-favored nation duties (“MFN” tariffs), Section 301 tariffs on goods from China, and applicable anti-dumping or countervailing duties (AD/CVD).
6. Per a USTR press release, the administration will initiate several investigations under Section 301 of the Trade Act of 1974 (“Section 301”). USTR expects these investigations to cover most major trading partners and they will be conducted on an accelerated timeframe. If these investigations conclude that there are unfair trading practices and that responsive action is warranted, tariffs are one tool that may be imposed. The administration will also continue ongoing Section 301 investigations involving Brazil and China, and will maintain tariffs currently imposed under Section 232 of the Trade Expansion Act of 1962, and conclude ongoing investigations.

What is Uncertain

1. The Supreme Court was silent on the issue of refunds of the IEEPA tariffs that have been paid to date, remanding the issue to lower courts. The Court of International Trade is expected to address litigation on refund claims.
2. The fate of concluded and pending “reciprocal trade agreements” is in doubt, although the administration has expressed confidence that all trade agreements negotiated by President Trump will remain in effect. However, several countries would potentially face Section 122 tariffs that are higher than tariff rates agreed under these deals. The European Parliament is pausing action on the US-EU bilateral deal pending clarification.

Implications for Coffee

1. Importers of coffee are eligible to join litigation to seek refunds of IEEPA tariffs paid through February 23, 2026.
2. Most coffee imports remain exempt from additional tariffs per the Section 122 Annex, including:
   1. 0901.11.00 Coffee, not roasted, not decaffeinated
   2. 0901.12.00 Coffee, not roasted, decaffeinated
   3. 0901.21.00 Coffee, roasted, not decaffeinated
   4. 0901.22.00 Coffee, roasted, decaffeinated
   5. 0901.90.10 Coffee husks and skins
   6. 0901.90.20 Coffee substitutes containing coffee
   7. 2101.11.29 Extracts, essences and concentrates of coffee other than unflavored instant coffee
   8. 2101.12.90 Preparations nesoi, with a basis of extracts, essences or concentrates or with a basis of coffee
3. Unflavored instant coffee (HTS 2101.11.21) will remain subject to additional tariffs, but the rate will be lessened for the largest import source of Brazil at least temporarily (from 50% to 10 or 15%, depending upon the level at which the President’s new tariff is set.)
4. It appears that non-USMCA qualifying coffee imports from Canada and Mexico will now not be subject to additional tariffs, except in the case of instant coffee.

We will update the NCA tariff resource later this week and provide any material updates as they become available.

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Cordialmente,

Diretoria Executiva