U.S. Tariffs: Even if the Law Changes, Tariffs Do Not Stop

Amid a multi-layered structure where Sections 122, 301, and 232 operate simultaneously following the ruling against IEEPA's illegality, customs clearance strategies for South Korean companies remain a work in progress. َا The tariff war intensified by the Trump administration after returning to power in January 2025 has reached the present day through five structural shifts over the past 15 months: imposition, suspension, hikes, negotiations, illegality rulings, and alternative legislation. The most fatal issue for South Korean companies is not the tariff rates themselves, but the fact that the rules keep changing. Export managers now find themselves in a situation where they must check every morning whether yesterday's tariff rate is still valid today, and the very criteria for calculating contract unit prices and logistics schedules are being shaken. As of April 2026, the U.S. tariff s…