联邦巡回法院7比4裁定IEEPA关税违法 维持国际贸易法院判决
2025年8月29日，位于华盛顿特区的美国联邦巡回上诉法院以全院审理形式作出裁定，以7比4维持美国国际贸易法院的判决，认定特朗普总统依《国际紧急经济权力法》（IEEPA）征收的「贩运关税」与「对等关税」超越了该法授予总统的权限、属于违法。法院同时撤销国际贸易法院此前发布的普遍永久禁令，把禁令的范围问题发回该院重新审议。
本案由两组原告提起：以 V.O.S. Selections 公司为首的五家美国小企业，以及由俄勒冈州牵头的十二个州。诉讼标的是五份以 IEEPA 为依据的行政令（第14193、14194、14195、14257与14266号），其中包括以打击毒品贩运为名对加拿大产品征收25%关税（能源产品为10%）、对墨西哥产品征收25%关税、对中国产品征收10%关税的「贩运关税」，以及对几乎所有贸易伙伴征收10%基准税率、另按国家征收11%至50%附加税率的「对等关税」。国际贸易法院于2025年5月28日裁定这些关税违法，联邦政府随后上诉。
联邦巡回法院在由七名法官联名的全院意见中指出，IEEPA 授权总统在国家紧急状态下「管制」（regulate）进口，这一措辞并不包含征收关税的权力；国会在历史上授权总统征税时向来使用明确措辞并附带实质与程序限制，本法并无此类授权。法院还援引「重大问题原则」，认定政府所主张的近乎无限的征税权属于须由国会清楚说明的重大事项，该原则对总统行为同样适用。据此，法院维持国际贸易法院关于关税违法的认定，并维持其宣告性救济，即涉案行政令「与法律相抵触而无效」。
在救济范围上，法院撤销了国际贸易法院对关税执行发布的普遍永久禁令，理由是最高法院在 Trump v. CASA 案中已对普遍禁令作出限制；案件发回国际贸易法院，由其结合 eBay 四要素标准与最高法院的最新指引，重新评估禁令是否适当及其应有范围。法官 Taranto 提交异议意见，首席法官 Moore 与法官 Prost、Chen 加入；法官 Cunningham 另提交四名法官联名的协同意见，认为 IEEPA 根本不授权总统征收任何关税。本案意见书合计127页。
法院将其裁定的效力暂缓至2025年10月14日，以便联邦政府向最高法院请求复审。在此之前，涉案关税的征收现状不变。本案只涉及以 IEEPA 为依据的五份行政令，不涉及依其他法律条文征收的关税。
关联：特朗普签署第14326号行政令再修对等关税税率 8月7日生效
Federal Circuit Rules 7-4 That IEEPA Tariffs Are Unlawful, Affirming the Trade Court
On August 29, 2025, the U.S. Court of Appeals for the Federal Circuit, sitting in Washington, D.C., ruled en banc by a vote of 7 to 4 to affirm the U.S. Court of International Trade, holding that the "trafficking tariffs" and "reciprocal tariffs" imposed by President Donald Trump under the International Emergency Economic Powers Act (IEEPA) exceeded the authority that statute delegates to the President and are unlawful. The court also vacated the trade court's universal permanent injunction and remanded the question of the injunction's scope for reconsideration.
The case was brought by two sets of plaintiffs: five U.S. small businesses led by V.O.S. Selections, Inc., and twelve states led by Oregon. At issue were five executive orders resting on IEEPA (Executive Orders 14193, 14194, 14195, 14257, and 14266), including the "trafficking tariffs" of 25 percent on Canadian goods (10 percent for energy products), 25 percent on Mexican goods, and 10 percent on Chinese goods, and the "reciprocal tariffs" imposing a 10 percent baseline rate on nearly all trading partners plus country-specific rates of 11 to 50 percent. The Court of International Trade had held the tariffs unlawful on May 28, 2025, and the government appealed.
In a per curiam opinion joined by seven judges, the Federal Circuit held that IEEPA's grant of authority to "regulate" importation does not include the power to impose tariffs; when Congress has delegated tariff authority in the past, it has done so expressly and with substantive and procedural limits, and IEEPA contains no such grant. The court also invoked the major questions doctrine, holding that the virtually unlimited tariff authority claimed by the government presents a major question requiring a clear statement from Congress, and that the doctrine applies to presidential action as it does to agency action. The court therefore affirmed the trade court's holding and its declaratory relief that the challenged orders are "invalid as contrary to law."
On remedy, the court vacated the trade court's universal permanent injunction against enforcement of the tariffs, in light of the Supreme Court's decision in Trump v. CASA, Inc. limiting universal injunctions, and remanded for the trade court to reevaluate the propriety and proper scope of injunctive relief after considering the four eBay factors and the Supreme Court's guidance. Judge Taranto filed a dissent joined by Chief Judge Moore and Judges Prost and Chen. Judge Cunningham filed additional views, joined by three other judges, concluding that IEEPA does not authorize the President to impose any tariffs at all. The opinions in the case total 127 pages.
The court stayed its judgment until October 14, 2025, to allow the federal government to seek review by the Supreme Court. Until then, the tariffs at issue remain in place as before. The case concerns only the five executive orders resting on IEEPA and does not address tariffs imposed under other statutory authorities.
Related: Trump Signs Executive Order 14326 Further Modifying Reciprocal Tariff Rates, Effective August 7
来源：美国联邦巡回上诉法院
发布：GSM·美国（发布链接）
图片来源：图：位于华盛顿的 Howard T. Markey 国家法院大楼正立面，联邦巡回上诉法院所在地。APK 摄，CC BY-SA 4.0，经 Wikimedia Commons。 / Photo: The Howard T. Markey National Courts Building in Washington, D.C., home of the U.S. Court of Appeals for the Federal Circuit. Photo by APK, CC BY-SA 4.0, via Wikimedia Commons.
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