This Executive Order, issued on February 20, 2026, continues the suspension of duty-free de minimis treatment for all countries, amending Executive Order 14324 and establishing new procedures for duty collection, particularly for international postal shipments.
Executive Order 14388 of February 20, 2026
- Purpose: This Executive Order (EO) continues the suspension of duty-free de minimis treatment for all countries, amending previous orders, specifically Executive Order 14324.
- Authority: The President issues this order under the authority of the Constitution, the International Emergency Economic Powers Act (IEEPA), the National Emergencies Act, section 604 of the Trade Act of 1974, and section 301 of title 3, United States Code.
Section 1. Background
- Rationale for Suspension: The EO reiterates that the suspension of duty-free de minimis treatment is necessary to address national emergencies previously declared in Executive Orders 14193, 14194, 14195, and 14257, which dealt with illicit drugs, border situations, synthetic opioid supply chains, and trade deficits.
- Previous Actions: Executive Order 14324 of July 30, 2025, initially suspended duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) and set duty rates for international postal network shipments based on IEEPA-issued EOs.
- Conditions Met: Section 6 of EO 14324 stipulated that if additional duties imposed under prior EOs were invalidated, duty-free de minimis treatment would be suspended until the Secretary of Commerce confirmed adequate systems were in place to collect duties. These conditions have occurred, and the Secretary has notified the President that adequate systems are now in place for certain duties on international postal shipments.
- Continued Necessity: Based on information and recommendations, the President has determined it remains necessary and appropriate to suspend duty-free de minimis treatment, including for international postal network shipments, to deal with the declared national emergencies. U.S. Customs and Border Protection (CBP) is directed to collect duties accordingly.
Sec. 2. Continuing the Suspension of Duty-Free De Minimis Treatment
- Revised Scope of Suspension: Section 2 of Executive Order 14324 is revised to state that the duty-free de minimis exemption (19 U.S.C. 1321(a)(2)(C)) no longer applies 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.
- Entry Requirements (Compliance): All such shipments, except those sent through the international postal network, are subject to all applicable duties, taxes, fees, exactions, and charges. Entry for these shipments, which previously qualified for de minimis exemption, must now be filed using an appropriate entry type in the Automated Commercial Environment (ACE) by a qualified party.
- International Postal Shipments: International postal shipments not covered by 50 U.S.C. 1702(b) are subject to the specific duty rates described in Section 3 of this order. They will pass free of other duties and without CBP entry preparation until a new entry process for postal shipments is established by CBP and published in the Federal Register.
Sec. 3. Duty Rates for International Postal Shipments
- Duty Collection Responsibility (Compliance): Transportation carriers delivering international postal shipments, or other CBP-approved qualified parties, must collect and remit duties to CBP using the methodology described in this section and in accordance with CBP guidance.
- Applicable Duty Rate: 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. This rate applies until the Proclamation's expiration or the effective date of CBP's new entry process for postal shipments, whichever is first.
- Declaration Requirements (Compliance): For all international postal shipments subject to this duty rate, the country of origin of the article and its value must be declared to CBP.
- Antidumping/Countervailing Duties & Quotas (Compliance): 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
- Renumbering: Executive Order 14324 is further revised by striking section 5 and renumbering sections 6 and 7 as 5 and 6, respectively.
Sec. 5. Implementation
- Effective Date: The modifications to Executive Order 14324 are effective for goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on February 24, 2026.
- Harmonized Tariff Schedule: The Harmonized Tariff Schedule of the United States shall be modified as provided in the Annex to this order.
- Authority for Implementation (Compliance): 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, Federal Register notices, and adopting rules, regulations, or guidance. The Secretary may continue to employ powers authorized in EO 14324.
Sec. 6. Effect on Prior Actions and Severability
- Supersession: Any provision of previous proclamations and Executive Orders inconsistent with this order is superseded to the extent of such inconsistency.
- Severability: If any provision of this order or its application is held to be invalid, the remainder of the order and its application to other individuals or circumstances shall not be affected.
Sec. 7. General Provisions
- No Impairment of Authority: This order does not impair the authority of executive departments or agencies, or the functions of the Director of the Office of Management and Budget.
- Implementation Constraints: The order shall be implemented consistent with applicable law and subject to the availability of appropriations.
- No New Rights: This order is not intended to, and does not, create any enforceable right or benefit against the United States or its entities.
- Publication Costs: The Department of Homeland Security shall bear the costs for publication of this order.