Executive Order No. 14388. Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries

• Executive Order No.: 14388
• Published date: 25 February 2026
• Date: 20 February 2026
• FR Document: 2026-03829
• Pages: 9433-9436
• Citation: 91 FR 9433
• Issuer: Executive Office of the President
• Section: Presidential Documents

Presidential Documents

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Executive Order 14388 of February 20, 2026

Continuing the Suspension of Duty-Free De Minimis Treat-

ment for All Countries

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 Emer-

gencies 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, it is hereby ordered:

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.

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.

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.

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

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for duty-free de minimis treatment. I also have received additional informa-

tion and recommendations from various senior officials regarding the suspen-

sion of duty-free de minimis treatment.

After considering the information and recommendations these officials have

provided to me, among other things, I have determined that it is still nec-

essary and appropriate to suspend duty-free de minimis treatment under

19 U.S.C. 1321(a)(2)(C), including for shipments sent through the inter-

national 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 inter-

national 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.

Sec. 2. Continuing the Suspension of Duty-Free De Minimis Treatment. Sec-

tion 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 transpor-

tation, or method of entry. Accordingly, all such shipments, except those

sent through the international postal network, shall be subject to all applica-

ble 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 accord-

ance with 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 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.’’

Sec. 3. Duty Rates for International Postal Shipments. Section 3 of Executive

Order 14324 is revised to read as follows:

‘‘(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 require-

ments and process for remittance.

(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.

(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.

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(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.’’

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.

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.

(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 amend-

ment 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.

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.

Sec. 7. General Provisions. (a) Nothing in this order shall be construed

to impair or otherwise affect:

(i) the authority granted by law to an executive department or agency,

or the head thereof; or

(ii) the functions of the Director of the Office of Management and Budget

relating to budgetary, administrative, or legislative proposals.

(b) This order shall be implemented consistent with applicable law and

subject to the availability of appropriations.

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(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.

(d) The costs for publication of this order shall be borne by the Department

of Homeland Security.

THE WHITE HOUSE,

February 20, 2026.

[FR Doc. 2026–03829

Filed 2–24–26; 11:15 am]

Billing code 4410–10–P

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