Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries

Executive Order 14388 of February 20, 2026

Continuing the Suspension of Duty-Free De Minimis
Treatment 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 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, 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

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.

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.

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. 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.
    (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 requirements 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.

    (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
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.

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.

    (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.

    (Presidential Sig.)

THE WHITE HOUSE,

    February 20, 2026.