The ruling was passed at a ratio of 6-3. Chief Justice John Roberts said that the tax rates exceeded the authority allowed by law. However, the court did not make specific conclusions on the handling of more than 130 billion USD of tax revenue collected.
In his argument, Mr. Roberts emphasized: "The President affirms special power to unilaterally impose taxes with unlimited levels, terms, and scope. With the breadth, history, and constitutional context of that authority, he must indicate clear authorization from Congress for implementation.
According to the court, the urgent legal basis that the government relied on was "insufficient" to legalize the decision.
Two conservative judges, Amy Coney Barrett and Neil Gorsuch, stood alongside Mr. Roberts and three liberal judges in the majority. Three opposing judges included Clarence Thomas, Samuel Alito and Brett Kavanaugh.
The court rejected the government's argument that the president has the right to use tariffs as a trade regulatory tool. According to Mr. Roberts, when Congress grants the right to impose tariffs, it must be clearly stated and accompanied by strict limits. "In this case, that did not happen," he wrote.
He also affirmed that the court does not consider itself to have special expertise in economics or foreign affairs, but only performs the role assigned by the Constitution under Article III. Accordingly, the International Emergency Economic Powers Act (IEEPA) does not allow the president to impose tariffs in the way that the government has done.
A noteworthy point is that the ruling does not clarify the fate of the huge amount of tax that has been collected. As of December 14, 2025, the federal government has collected about 134 billion USD from more than 301,000 different importers, according to data from the US Customs and Border Protection Agency and documents submitted to the US International Trade Court.
The question of whether the government has to repay this amount, and if so, in what way, is likely to be resolved by lower-level courts.
In his objections, Judge Kavanaugh noted that the ruling "did not say anything today about whether and if the government will repay billions of USD collected from importers".
The issue of refunds is considered the most complex legal and financial consequence of the lawsuit. Officials in President Donald Trump's administration previously warned that forcing refunds could have serious impacts on the US economy. Judge Kavanaugh said that this process is likely to be a "clutter".
This ruling marks a major turning point in the debate on the limits of executive power in the field of trade, and opens a new legal stage related to the future of the global counterpart tax policy that the White House has strongly pursued.
