On February 20, 2026, President Donald J. Trump issued an Executive Order to continue and revise the suspension of duty-free de minimis treatment for imports under 19 U.S.C. 1321(a)(2)(C). This action is taken under the authority of various acts, including IEEPA, to address ongoing national emergencies previously declared in several Executive Orders concerning illicit drugs, border situations, trade deficits, and perceived threats from foreign governments.

The order notes that while conditions outlined in a prior Executive Order (EO 14324, which suspended de minimis treatment) have occurred—implying previous IEEPA duties were challenged—the Secretary of Commerce has confirmed that adequate systems are now in place to collect applicable duties on shipments sent through the international postal network.

Consequently, the Executive Order revises EO 14324 to ensure that the duty-free de minimis exemption no longer applies to most shipments, regardless of value or origin. Specifically, for international postal shipments that would have qualified for the exemption, a duty equal to the rate established by the Proclamation of February 20, 2026 (Imposing a Temporary Import Surcharge), will be assessed. Transportation carriers or other qualified parties are mandated to collect and remit these duties to U.S. Customs and Border Protection (CBP). These modifications are effective for goods entered for consumption on or after 12:01 a.m. EST on February 24, 2026. The order emphasizes that these actions are necessary to deal with the declared national emergencies.