Executive Order 14388

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

Signed February 20, 2026, printed at 91 FR 9433. 5 sections of substance, 1,655 words.

In plain English

This order is about small parcels from abroad. Those used to enter free of duty. It keeps that break turned off.

Sec. 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,

In plain English

This recalls several earlier orders. Two came on February 1, 2025. One covered the north border. One covered the south border. A third covered fentanyl from China. An April order covered trade gaps. A July order ended duty-free entry for small parcels. Each named a threat. Each declared or described an 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

In plain English

This rewrites part of the July order. Duty-free entry for small parcels stays gone. It covers shipments of any value. Origin does not matter. Nor does how they arrive. All such goods owe duties and fees. Mail is handled in the next section. Other shipments must be filed in the customs system. A qualified party must file them.

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

In plain English

This rewrites the mail rules. The carrier must collect the duty. It must pay it to customs. Another approved party may do so instead. Customs sets how payment works. The rate comes from a February 2026 proclamation. That proclamation set a temporary import surcharge. The rate applies until that surcharge ends.

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.

In plain English

This trims an older order. One section is struck. The rest are renumbered.

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.

In plain English

This sets the start date. The changes apply from February 24, 2026. Goods entered for use from then are covered. The tariff schedule changes too. An annex sets out those changes. Homeland Security must carry the order out. It may pause or amend rules. It may post notices. It keeps the powers the July order gave it.

Sec. 6. Effect on Prior Actions and Severability

Every order carries this. It is not what the order does.

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.

In plain English

This clause has two parts. Older orders give way where they clash with this one. If a court strikes down part of it, the rest still stands.

Sec. 7. General Provisions

Every order carries this. It is not what the order does.

(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. [[Page 9436]] (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. <GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT> (Presidential Sig.) THE WHITE HOUSE,

In plain English

This is the closing clause that nearly every order carries. It says the order does not change what the law already allows. It also says no one can sue to enforce it.

How this order is quoted

Each section is quoted as the order prints it, under its own number and heading. Executive orders are United States government works and are not under copyright. Long sections are cut at a sentence and the whole order is a click away.