Economy February 21, 2026

Court Rejection of IEEPA Tariffs Narrows Near-Term Duty Revenue, Spurs Market Watchfulness

Barclays flags potential fiscal strains, modest inflation effects and renewed FX volatility as policymakers consider alternative tariffs

By Leila Farooq
Court Rejection of IEEPA Tariffs Narrows Near-Term Duty Revenue, Spurs Market Watchfulness

The U.S. Supreme Court's ruling that the International Emergency Economic Powers Act (IEEPA) does not authorize presidential tariffs removes a legal basis for a portion of U.S. trade duties and could depress the effective tariff rate in the near term. Barclays says investors should monitor possible tariff refunds of up to $175 billion, implications for Treasury issuance, shifts in inflation expectations and currency volatility as policymakers craft replacement measures under other authorities.

Key Points

  • Supreme Court ruled IEEPA does not authorize the president to impose tariffs; administration announced an interim 10% global tariff and opened new Section 301 probes.
  • Barclays estimates potential tariff refunds up to $175 billion, likely financed by increased T-bill issuance which markets should be able to absorb.
  • A reduced effective tariff rate could be slightly bearish for near-term inflation pricing; FX could benefit risk-sensitive currencies and the dollar may face a lower risk premium.

The U.S. high court's determination that IEEPA lacks authorization for presidentially imposed tariffs has immediate and measurable implications for rates and foreign-exchange markets, according to an analysis by Barclays. The bank urged investors to watch for fiscal slippage, changes to inflation expectations and renewed churn in FX markets as authorities respond.

The administration has already outlined interim steps - announcing a 10% global tariff while opening fresh Section 301 investigations - but Barclays notes that such moves may not fully replace duties lost after the ruling. As a result, the effective tariff rate is likely to fall in the near term.


Implications for U.S. Treasuries and fiscal balances

Barclays identifies the most direct impact on U.S. government debt markets as the potential requirement to refund previously collected IEEPA-based tariffs. The bank estimates that refunds could reach as much as $175 billion. Financing that shortfall would likely involve higher issuance of Treasury bills, issuance that Barclays believes markets should be able to absorb.

That said, the loss of tariff revenue on the margin would widen deficits, a development Barclays warns could steepen the yield curve and tighten long-end swap spreads. The bank emphasizes that revenues from IEEPA tariffs had been non-trivial - amounting to roughly 0.5% to 0.7% of GDP - and thus represented a meaningful element of deficit containment.


Inflation market reaction

On the front end of the inflation market, a lower effective tariff rate is likely to be slightly bearish for near-term inflation-linked pricing. Barclays cautions, however, that goods prices do not always adjust immediately: pricing inertia and menu costs can delay pass-through, muting the immediate effect on measured goods inflation.


Foreign exchange consequences

In Barclays' view the ruling could act as a tailwind for risk-sensitive currencies. Reduced tariff uncertainty may lend support to high-carry emerging-market FX and to selected G10 currencies with solid fundamentals, on the expectation that lower trade frictions could benefit global growth prospects.

The decision also highlights institutional checks and balances in the U.S. policy framework, which Barclays suggests could reduce the risk premium demanded by investors for dollar assets. Taken on its own, the bank regards the ruling as supportive of the U.S. dollar versus major peers, while noting that broader macro forces will continue to drive currency trends.


Policy response and market outlook

Markets had already partially priced in the legal challenge and its possible outcome, Barclays notes. Still, the bank emphasizes that how policymakers proceed - including whether they impose replacement tariffs under alternative legal authorities - will determine whether movements in rates and FX become more pronounced in the months ahead.

Investors should therefore monitor three primary vectors: the scale and speed of any tariff refunds and related Treasury issuance, the pace at which goods prices adjust to a lower effective tariff regime, and the legal and policy steps taken to restore or replace tariff measures.

Overall, Barclays portrays the ruling as a material development for fiscal receipts and market pricing, but one whose ultimate impact will be shaped by the evolving policy response.

Risks

  • Fiscal pressure from lost tariff revenue could widen deficits, potentially steepening the yield curve and tightening long-end swap spreads - impacting rates markets and fixed-income investors.
  • Goods prices may not adjust immediately because of pricing inertia and menu costs, introducing uncertainty for near-term inflation dynamics and inflation-linked instruments.
  • Policymakers could implement replacement tariffs under other legal authorities; the timing and scope of such measures will determine whether rates and FX experience sharper moves.

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