Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries
The President issues an order to continue suspending the duty-free *de minimis* exemption under 19 U.S.C. 1321(a)(2)(C) for all shipments, including those entering through the international postal network.
This action revises Executive Order 14324 following notification that systems are in place to collect duties, ensuring that applicable duties related to prior national emergency declarations concerning trade imbalances and illicit trade continue to be assessed and collected by U.S. Customs and Border Protection (CBP) on imports otherwise exempt.
Arguments For
Ensuring Fair Collections: The action asserts that the suspension is necessary to deal with national emergencies declared in previous Executive Orders (related to illicit drugs and trade deficits), justifying the collection of applicable duties on imports otherwise exempt under the de minimis provision.
System Readiness Confirmation: The action proceeds based on notification from the Secretary of Commerce that systems are adequately in place to process and collect duties for international postal shipments, fulfilling a necessary condition laid out in the prior Executive Order 14324 for resuming duty collection.
Maintaining Consistency: By revising Executive Order 14324, the administration ensures continuity in applying existing punitive tariff measures established by previous orders (E.O. 14193, 14194, 14195, and 14257) despite any potential invalidation concerns regarding the underlying additional duties.
Regulatory Simplification and Enforcement: It directs U.S. Customs and Border Protection (CBP) to collect duties across all entry methods for shipments that would otherwise qualify for de minimis treatment, ensuring comprehensive duty and tax application consistent with national security and economic priorities.
Arguments Against
Disruption to Small E-commerce: Eliminating the de minimis exemption, especially for international postal shipments, significantly burdens small businesses and consumers reliant on low-cost, duty-free imports, potentially harming small-scale international commerce.
Implementation Complexity: Requiring transportation carriers or other parties to collect and remit duties for postal shipments, until a new CBP process is fully established, introduces immediate logistical and administrative hurdles for the international postal network and receiving parties involved in shipping.
Overreach of Emergency Powers: Critics may argue that utilizing national emergency declarations (originally tied to illicit drugs and trade deficits) to fundamentally alter established customs procedures for all countries indefinitely constitutes an overreach of executive authority under IEEPA.
Impact on Current Surcharges: The order ties the collection mechanism to the rate from the Proclamation of February 20, 2026 (Temporary Import Surcharge), meaning the continuing suspension applies a specific, temporary surcharge rate until a new entry process is operational, creating uncertainty about the final duty structure.
By the authority vested in me as President by the Constitution and the laws of the United States of America, including the International Emergency Economic Powers Act (50 U.S.C. 1701 —t seq.— (IEEPA), the National Emergencies Act (50 U.S.C. 1601 —t seq.—), section 604 of the Trade Act of 1974, as amended (19 U.S.C. 2483), and section 301 of title 3, United States Code, it is hereby ordered:
This opening establishes the legal foundation for the presidential action.
The President cites constitutional powers and specific federal laws, notably the International Emergency Economic Powers Act (IEEPA) and the National Emergencies Act, as the authority to issue this order.
Section 1. Background. In several Executive Orders, including Executive Order 14193 of February 1, 2025 (Imposing Duties To Address the Flow of Illicit Drugs Across Our Northern Border), as amended; Executive Order 14194 of February 1, 2025 (Imposing Duties To Address the Situation at Our Southern Border), as amended; Executive Order 14195 of February 1, 2025 (Imposing Duties To Address the Synthetic Opioid Supply Chain in the People’s Republic of China), as amended; Executive Order 14257 of April 2, 2025 (Regulating Imports With a Reciprocal Tariff To Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits), as amended; and Executive Order 14324 of July 30, 2025 (Suspending Duty-Free ‘De Minimis’ Treatment for All Countries), I declared or described national emergencies with respect to unusual and extraordinary threats to the national security, foreign policy, or economy of the United States and took action to deal with those threats, including suspending duty-free ‘de minimis’ treatment under 19 U.S.C. 1321(a)(2)(C) for certain imports.
This section provides context by referencing several prior Executive Orders that declared national emergencies affecting national security, foreign policy, or the economy.
These prior actions led, in part, to the suspension of de minimis treatment, which normally allows low-value imports to enter the U.S. duty-free under 19 U.S.C. 1321(a)(2)(C).
As relevant here, in section 3 of Executive Order 14324, I set forth the duty rates applicable to shipments sent to the United States through the international postal network that would otherwise qualify for the ‘de minimis’ exemption under 19 U.S.C. 1321(a)(2)(C). These duty rates were based on the additional duty rates imposed by Executive Orders issued under IEEPA, including Executive Order 14193, as amended; Executive Order 14194, as amended; Executive Order 14195, as amended; and Executive Order 14257, as amended.
This paragraph clarifies that Executive Order 14324 established specific duty rates for shipments entering via the international postal network that would normally qualify for the duty-free de minimis exception.
These rates were calculated based on duties imposed under previous IEEPA-related orders regarding illicit drugs and trade deficits.
In section 6 of Executive Order 14324, I made clear that the suspension of, or continued suspension of, duty-free ‘de minimis’ treatment, as detailed in Executive Order 14324, shall not be affected if the additional duties imposed under Executive Order 14193, as amended; Executive Order 14194, as amended; Executive Order 14195, as amended; or Executive Order 14257, as amended, were held to be invalid. I also provided that — should such invalidation occur — duty-free ‘de minimis’ treatment under 19 U.S.C. 1321(a)(2)(C) would be available for shipments sent through the international postal network only until I received a notification from the Secretary of Commerce (Secretary) that adequate systems were in place to fully and expeditiously process and collect duties applicable to such shipments.
Section 6 of the previous order ensured that the suspension of de minimis treatment would remain intact even if the underlying additional duties in other orders were invalidated.
Furthermore, it stipulated that if invalidation occurred, duty-free treatment for postal shipments would only resume after the Secretary of Commerce confirmed that CBP had adequate systems to quickly process and collect any applicable duties.
Since the issuance of Executive Order 14324, the conditions outlined in section 6 of Executive Order 14324 have occurred. Also since the issuance of Executive Order 14324, the Secretary has notified me that adequate systems are now in place to collect certain duties applicable to shipments sent through the international postal network that would otherwise be eligible for duty-free ‘de minimis’ treatment. I also have received additional information and recommendations from various senior officials regarding the suspension of duty-free ‘de minimis’ treatment.
The situation outlined in section 6 of Executive Order 14324 has materialized.
Specifically, the Secretary of Commerce has informed the President that the necessary systems are operational for collecting duties on postal shipments that previously sought de minimis exemption.
Additionally, the President has reviewed other information and recommendations from high-ranking officials regarding the continuing need to suspend duty-free treatment.
After considering the information and recommendations these officials have provided to me, among other things, I have determined that it is still necessary and appropriate to suspend duty-free ‘de minimis’ treatment under 19 U.S.C. 1321(a)(2)(C), including for shipments sent through the international postal network. U.S. Customs and Border Protection (CBP) shall collect duties on shipments sent through the international postal network in accordance with Executive Order 14324, as amended below. CBP shall also continue to take all appropriate action to collect all applicable duties, taxes, fees, exactions, and charges for shipments not sent through the international postal network. In my judgment, these actions are necessary and appropriate to deal with the national emergencies declared in Executive Order 14193, Executive Order 14194, Executive Order 14195, and Executive Order 14257. Each determination is independent of the other and is made only for the purpose of dealing with the respective emergency and not for the purpose of dealing with another emergency.
Based on ongoing review, the President concludes it remains necessary to suspend the de minimis exemption for all entries, including those coming via the international postal network.
CBP is directed to collect duties on postal shipments according to the amended Executive Order 14324 and to collect all applicable charges for non-postal shipments.
The President views these measures as essential, independently, for addressing the specific national emergencies mentioned previously.
Sec. 2. Continuing the Suspension of Duty-Free ‘De Minimis ’ Treatment. Section 2 of Executive Order 14324 is revised to read as follows:
This section officially revises Section 2 of the existing Executive Order 14324, which deals with continuing the suspension of duty-free de minimis treatment for imports.
“(a) The duty-free ‘de minimis’ exemption provided under 19 U.S.C. 1321(a)(2)(C) shall not apply to any shipment of articles not covered by 50 U.S.C. 1702(b), regardless of value, country of origin, mode of transportation, or method of entry. Accordingly, all such shipments, except those sent through the international postal network, shall be subject to all applicable duties, taxes, fees, exactions, and charges. International postal shipments not covered by 50 U.S.C. 1702(b) shall be subject to the duty rates described in section 3 of this order. Entry for all shipments that, prior to the effective date of this order, qualified for the ‘de minimis’ exemption, shall be filed using an appropriate entry type in the Automated Commercial Environment (ACE) by a party qualified to make such entry — except for shipments sent through the international postal network, which shall be dutiable in accordance with section 3 of this order.
The revised subsection 2(a) states that the duty-free de minimis exemption is suspended for all shipments, excluding those explicitly covered by a different section (50 U.S.C. 1702(b)), irrespective of how they are shipped or where they come from.
Non-postal shipments face all applicable duties, taxes, and fees.
International postal shipments will be subject to the duty rates detailed in Section 3 of this order, and CBP requires that all previously exempt shipments use an appropriate entry type in the Automated Commercial Environment (ACE), except for postal shipments.
(b) Shipments sent through the international postal network that would otherwise qualify for the ‘de minimis’ exemption under 19 U.S.C. 1321(a)(2)(C) shall pass free of any duties except those specified in section 3 of this order, and without the preparation of an entry by CBP, until the effective date for the new entry process for postal shipments established by CBP and published in the ‘Federal Register’.”
Shipments imported via the international postal network that would normally be duty-free will only be subject to the duties specified in Section 3 of this order.
These postal shipments will not require a formal entry filing with CBP until CBP publishes a new entry process for postal shipments in the Federal Register.
Sec. 3. Duty Rates for International Postal Shipments. Section 3 of Executive Order 14324 is revised to read as follows:
This section outlines revisions to Section 3 of Executive Order 14324, specifically dictating the duty rates that must be applied to shipments coming through the international postal network.
“(a) Transportation carriers delivering shipments sent to the United States through the international postal network, or other parties if qualified in lieu of such transportation carriers, as approved by CBP, must collect and remit duties to CBP using the methodology described in subsection (b) of this section. Each transportation carrier or other qualified party shall remit duty payment to CBP in accordance with CBP guidance on the requirements and process for remittance.
Transportation carriers, or other parties authorized by CBP, are now responsible for collecting and submitting the duties on international postal shipments to CBP. These entities must follow the collection methodology defined in subsection (b) and adhere to CBP guidelines for remitting the collected funds.
(b) A duty equal to the rate provided in the Proclamation of February 20, 2026 (Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems), shall be assessed on the value of each dutiable postal item containing goods entered for consumption. This duty rate shall be assessed until the expiration date of the temporary import surcharge established by the Proclamation of February 20, 2026, or until the effective date of the new entry process for postal shipments established by CBP, whichever date occurs first.
A duty calculated at the rate established by the Proclamation of February 20, 2026 (regarding a temporary import surcharge), must be assessed against the value of every dutiable postal item imported for consumption.
This specific duty rate remains in effect until either the surcharge proclamation expires or CBP implements the new entry process for postal shipments, whichever happens sooner.
(c) For all international postal shipments subject to the duty rate in the Proclamation of February 20, 2026, in accordance with subsection (b) of this section, the country of origin of the article and its value must be declared to CBP.
For all international postal shipments subject to the duty rate specified in the February 20, 2026 Proclamation, both the shipment's value and its country of origin must be reported to CBP.
(d) Shipments sent through the international postal network that are subject to antidumping and countervailing duties or a quota must continue to be entered under an appropriate entry type in ACE to the extent required by all applicable regulations.”
Shipments entering via the international postal network that are subject to existing regulations, such as antidumping/countervailing duties or quotas, must still be processed using the appropriate entry type in the Automated Commercial Environment (ACE).
Sec. 4. Further Revisions. Executive Order 14324 is further revised by striking section 5 and renumbering sections 6 and 7 as 5 and 6, respectively.
This section dictates further changes to Executive Order 14324 by removing its current Section 5 and re-designating the subsequent sections, Section 6 and Section 7, as the new Section 5 and Section 6.
Sec. 5. Implementation. (a) The modifications to Executive Order 14324 in this order shall be effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on February 24, 2026. Additionally, the Harmonized Tariff Schedule of the United States shall be modified as provided in the Annex to this order.
The revisions made to Executive Order 14324 take effect for goods entered or withdrawn for consumption starting twelve minutes after midnight Eastern Standard Time on February 24, 2026.
The order also modifies the Harmonized Tariff Schedule of the United States according to the attached Annex.
(b) Consistent with applicable law, the Secretary of Homeland Security is directed and authorized to take all necessary actions to implement and effectuate this order –including through temporary suspension or amendment of regulations or through notices in the ‘Federal Register’ and by adopting rules, regulations, or guidance. The Secretary of Homeland Security may continue to employ all powers that were previously authorized in Executive Order 14324 as may be necessary to implement and effectuate this order.
The Secretary of Homeland Security receives the authority, consistent with existing law, to take necessary steps to enforce this order.
This includes amending regulations or publishing notices in the Federal Register, and the Secretary may use all existing powers granted under Executive Order 14324 to achieve implementation.
Sec. 6. Effect on Prior Actions and Severability. Any provision of previous proclamations and Executive Orders that is inconsistent with this order is superseded to the extent of such inconsistency. If any provision of this order or the application of any provision of this order to any individual or circumstance is held to be invalid, the remainder of this order and the application of its provisions to any other individuals or circumstances shall not be affected.
This section establishes that any prior proclamations or Executive Orders that conflict with the directives in this new order are superseded by the extent of the inconsistency.
It also includes a severability clause, meaning if any part of this order is found invalid for a specific context, the rest of the order remains fully in effect for all other individuals and circumstances.
Sec. 7. General Provisions. (a) Nothing in this order shall be construed to impair or otherwise affect:
Section 7 covers general provisions, starting with a disclaimer (a) that clarifies what the order does not affect.
(i) the authority granted by law to an executive department or agency, or the head thereof; or
The order does not limit or diminish the legal authority already granted to any executive department, agency, or its respective head.
(ii) the functions of the Director of the Office of Management and Budget relating to budgetary, administrative, or legislative proposals.
The established functions of the Director of the Office of Management and Budget concerning budget, administrative, or legislative proposals are not impaired by this order.
(b) This order shall be implemented consistent with applicable law and subject to the availability of appropriations.
The implementation of this order must conform to existing laws and is contingent upon the availability of necessary funding.
(c) This order is not intended to, and does not, create any right or benefit, substantive or procedural, enforceable at law or in equity by any party against the United States, its departments, agencies, or entities, its officers, employees, or agents, or any other person.
This is a standard legal disclaimer clarifying that the order does not grant any enforceable legal or equitable rights or benefits to any party (including private individuals or entities) against the United States government or its representatives.
(d) The costs for publication of this order shall be borne by the Department of Homeland Security.
The Department of Homeland Security is responsible for covering the expenses associated with officially publishing this presidential action.
DONALD J. TRUMP
This indicates the signing authority, identifying the President who issued the order.
This references an accompanying document, the ANNEX, which contains technical modifications related to the Harmonized Tariff Schedule of the United States mentioned in Section 5(a).
THE WHITE HOUSE,
February 20, 2026.
This specifies the location and date the Executive Order was issued.
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