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Following the ruling by the US Supreme Court, all tariffs imposed under the International Emergency Economic Powers Act (IEEPA) were lifted this week. Now the US government and the European Union are responding.

President Trump did not have the right to impose tariffs based on emergency laws, according to a recent Supreme Court ruling. Companies must take action to obtain refunds for tariffs paid.

On December 23, 2025, following intensive negotiations, the EU published an amending regulation to Regulation (EU) 2023/1115 (“EUDR”).

The BFH clarifies: Retrospective price increases can influence the customs value. Companies must now provide stronger evidence that there was no price manipulation – especially in the case of intra-group adjustments.

New CBAM rules from 2026 will bring simplifications: de minimis thresholds, flexible emissions reporting, and later certificate sales will reduce the burden – but companies still need to remain vigilant.