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 et seq.) (IEEPA), the National Emergencies Act (50 U.S.C. 1601 et 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, I hereby enact the following order:
Section 1. Background
In a series of Executive Orders, notably Executive Order 14193 from February 1, 2025 (addressing illicit drug flows across our Northern Border), Executive Order 14194 from the same date (tackling issues at our Southern Border), Executive Order 14195 (focusing on the synthetic opioid supply chain in China), Executive Order 14257 (rectifying trade practices contributing to persistent U.S. trade deficits), and Executive Order 14324 from July 30, 2025 (suspending duty-free de minimis treatment for all countries), I have declared national emergencies concerning extraordinary threats to the United States’ national security, foreign policy, or economy. These actions include the suspension of duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) for specific imports.
In section 3 of Executive Order 14324, I outlined the duty rates that apply to shipments entering the U.S. through the international postal network that would typically qualify for the de minimis exemption as per 19 U.S.C. 1321(a)(2)(C). These rates derive from additional duties imposed by previously mentioned Executive Orders under the IEEPA.
Furthermore, section 6 of Executive Order 14324 clarifies that the suspension of duty-free de minimis treatment, as indicated in Executive Order 14324, remains intact even if the additional duties from prior Executive Orders are declared invalid. Should such invalidation arise, the de minimis treatment would be reinstated for shipments sent through the international postal network only until I receive confirmation from the Secretary of Commerce that adequate systems are in place to effectively process and collect duties on such shipments.
Since Executive Order 14324 was issued, the conditions stated in section 6 have materialized. The Secretary has informed me that sufficient systems are now operational for the collection of applicable duties on certain international postal shipments that would otherwise qualify for duty-free de minimis treatment. I have also received further information and recommendations from senior officials regarding the continuation of the suspension of this treatment.
After careful consideration of the recommendations and information provided, I have concluded that it remains necessary and appropriate to continue the suspension of duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C), specifically for international postal shipments. U.S. Customs and Border Protection (CBP) will collect duties on these shipments as detailed in Executive Order 14324, with necessary amendments. CBP will also pursue all appropriate actions to collect relevant duties, taxes, fees, and other charges for shipments not sent via the international postal network. These actions are deemed essential to address the national emergencies declared in Executive Orders 14193, 14194, 14195, and 14257, each determination being made independently to address the respective emergencies.
Sec 2. Continuing the Suspension of Duty-Free De Minimis Treatment
Section 2 of Executive Order 14324 is revised to read as follows:
“(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. Therefore, all such shipments, except those sent through the international postal network, will be subject to all applicable duties, taxes, fees, exactions, and charges. International postal shipments not covered by 50 U.S.C. 1702(b) will incur the duty rates specified in section 3 of this order. Entry for all shipments that previously qualified for the de minimis exemption before this order’s effective date shall be filed using an appropriate entry type in the Automated Commercial Environment (ACE) by a qualified party, except for shipments sent through the international postal network, which will be dutiable as per section 3 of this order.”
(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 duties, except those specified in section 3 of this order, and will not require an entry preparation by CBP until the effective date for the new entry process for postal shipments established by CBP and published in the Federal Register.
Sec 3. Duty Rates for International Postal Shipments
Section 3 of Executive Order 14324 is amended to read as follows:
“(a) Transportation carriers delivering shipments to the United States through the international postal network, or other qualified parties approved by CBP, must collect and remit duties to CBP following the methodology outlined in subsection (b) of this section. Each transportation carrier or other qualified party is required to remit duty payments to CBP in accordance with the guidance provided by CBP.
(b) A duty equivalent to the rate established in the Proclamation of February 20, 2026 (imposing a temporary import surcharge to address fundamental international payments issues) shall be assessed on the value of each dutiable postal item containing goods entered for consumption. This duty rate will remain in effect until either the expiration date of the temporary import surcharge set by the Proclamation of February 20, 2026, or the effective date of the new entry process for postal shipments established by CBP, whichever comes first.
(c) For all international postal shipments subject to the duty rate in the Proclamation of February 20, 2026, as per subsection (b) of this section, the country of origin of the goods and their value must be declared to CBP.
(d) Shipments sent through the international postal network that are subject to antidumping and countervailing duties or quotas must continue to be entered under the appropriate entry type in ACE as required by applicable regulations.”
Sec 4. Further Revisions
Executive Order 14324 is further amended by removing section 5 and renumbering sections 6 and 7 as sections 5 and 6, respectively.
Sec 5. Implementation
(a) The modifications to Executive Order 14324 enacted by this order will take effect for goods entered for consumption or withdrawn from warehouses 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 will be updated as detailed in the Annex to this order.
(b) In alignment with applicable law, the Secretary of Homeland Security is authorized to execute all necessary actions to implement and effectuate this order, including temporarily suspending or amending regulations, publishing notices in the Federal Register, and adopting any required rules, regulations, or guidance. The Secretary may continue to utilize all powers previously authorized in Executive Order 14324 as needed for implementation.
Sec 6. Effect on Prior Actions and Severability
Any provision of previous proclamations and Executive Orders that conflicts with this order is hereby superseded to the extent of that inconsistency. If any part of this order or its application to any individual or circumstance is found invalid, the remaining parts of this order and their applications to other individuals or circumstances will remain unaffected.
Sec 7. General Provisions
(a) Nothing in this order shall be interpreted as impairing or affecting:
(i) the authority granted by law to any executive department or agency, or the head thereof; or
(ii) the functions of the Director of the Office of Management and Budget concerning budgetary, administrative, or legislative proposals.
(b) This order shall be implemented in accordance with applicable law and subject to the availability of appropriations.
(c) This order does not intend to, nor does it, create any right or benefit, either 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.
(d) The costs associated with the publication of this order shall be covered by the Department of Homeland Security.
DONALD J. TRUMP
ANNEX
THE WHITE HOUSE,
February 20, 2026.
