Executive Order 14226: Amendment to Duties To Address the Flow of Illicit Drugs Across Our Northern Border
President: Donald J. Trump
Amended the Canadian tariff order’s treatment of low-value imports pending adequate duty-collection systems.
Status: Superseded. The temporary restoration of low-value shipment relief, not a continuing tariff rate.
Is Executive Order 14226 still in effect? No. The conditional low-value shipment relief was overtaken by EO 14324, signed July 30, 2025. That order recorded Commerce’s global systems-readiness notification and suspended the exemption for covered entries from August 29, 2025, at 12:01 a.m. eastern daylight time. EO 14388, signed February 20, 2026, then continued the separate de minimis suspension; ending the IEEPA tariffs under EO 14389 did not revive this earlier relief. Later signed replacement and entry dates; EO 14388; EO 14389, section 2(c).
What does Executive Order 14226 do?
EO 14226 restored duty-free de minimis treatment only for otherwise eligible covered articles from Canada while collection systems were being prepared. It replaced EO 14193 section 2(h) with an event-triggered rule: the relief would cease when the Commerce Secretary notified the President that adequate systems could process and collect the applicable revenue. It did not set a new percentage duty, forgive accrued duties or promise exemption for every small parcel. Signed section 1.
The later global order supplied the missing implementation link: EO 14324’s background expressly identified EO 14226’s pause and recorded a Commerce notification that systems were ready globally. Its suspension and entry requirements took effect for covered consumption entries or warehouse withdrawals from August 29, 2025, at 12:01 a.m. eastern daylight time. The notification is evidenced by that signed recital; this guide does not invent an earlier date for the underlying notification letter. EO 14324, sections 1, 2 and 4(a).
The end of the IEEPA tariffs was not a return to the earlier low-value exemption. EO 14388 continued the separate suspension, and EO 14389 section 2(c) expressly left that action unaffected. CBP then published two interim final rules on June 24, 2026, independently invoking its customs authority under 19 U.S.C. 1321. The suspension provisions took effect that day; the postal rule had later dates for other requirements. Both rules distinguish this administrative exemption from the separate gift and traveler provisions. Later de minimis order; Nonpostal rule, background and dates; Postal rule, background and dates.
For practical entry questions, use the later official customs instructions rather than this superseded pause as an exemption certificate. CBP’s October 8, 2026 Low-Value Shipments document proposes revised filing, postal entry and bonding requirements, with comments due December 7. It is a notice of proposed rulemaking, not a final adoption of those proposed changes. Official proposal, summary and comment deadline.
Before and after
Before the order
EO 14193 had provided that covered articles would not receive duty-free de minimis treatment. This amendment changed that provision to preserve treatment temporarily for articles otherwise eligible under 19 U.S.C. 1321, until the specified notification. Exact replacement clause.
IEEPA had not previously been used to impose the broad tariffs at issue in the 2026 Supreme Court cases.
After the order
EO 14324 replaced this conditional relief with the global suspension from August 29, 2025. The separate March 6 USMCA/potash amendment changed tariff relief, not this systems-readiness condition. Later operative replacement.
The Supreme Court held that IEEPA does not authorize tariffs. The administration then used other statutes for separate measures, including a temporary section 122 surcharge that ran from February 24 to July 24, 2026.
Who had to do what
| Agency / official | Original role | Timing and limits |
|---|---|---|
| Secretary of Commerce | Notify the President that adequate systems are in place to process and collect the applicable tariff revenue; that notification is the condition ending the temporary restoration in section 1. | Event-triggered. The amendment supplies no calendar deadline, fixed assessment period, new tariff rate or separate report requirement. |
The President is the recipient of that notification, not an official assigned a separate report. This short amendment creates no new DHS, Treasury, USTR or Commerce tariff-schedule task and no multiagency monitoring program. OMB appears only in general savings language. Later customs implementation rests on the underlying and subsequent instruments. Full original amendment.
What happened next
EO 14226 signed.
The signed amendment was published in the Federal Register; its notification trigger was not a newly stated fixed calendar deadline. Official publication.
EO 14324 recorded global collection-system readiness and directed the broader suspension and entry framework. Signed background and requirements.
EO 14324 was published in the Federal Register, before its entry requirements took effect. Official publication.
The global suspension and entry framework took effect for covered entries at 12:01 a.m. eastern daylight time. Section 4(a).
The Supreme Court rejected IEEPA tariff authority; the judgment does not itself reinstate this earlier de minimis relief. Controlling holding.
EO 14388 continued the separate de minimis suspension; EO 14389 expressly left that order unaffected. Separate continuing order.
EO 14388’s modifications applied to covered entries from 12:01 a.m. eastern standard time. Section 5(a).
EOs 14388 and 14389 were published in the Federal Register after signing. Tariff termination and preserved action.
CBP published interim final postal and nonpostal rules independently suspending the administrative exemption under its customs authority; the suspension provisions took effect that day, distinct from later postal-process dates. Postal rule’s dates and background.
A separate temporary 10% surcharge operated under section 122 of the Trade Act.
Current position checked against the Court judgment and official USTR tariff record.
CBP proposed revised low-value entry and bonding requirements, with comments due December 7, 2026. This document is a proposal, not a final rule adopting those changes. Notice of proposed rulemaking.
Court status
See the court documents in Sources by type.
Legal and source detail
How it works legally
The original amendment invoked IEEPA, the National Emergencies Act, section 604 of the Trade Act and the presidential-delegation statute, while tying relief to the statutory de minimis provision in 19 U.S.C. 1321. It did not rewrite that statute or establish an unconditional right to import a particular shipment free of duties. Authority and section 1.
The Supreme Court’s February 20, 2026 Learning Resources, Inc. v. Trump decision held that IEEPA does not authorize presidential tariffs. It affirmed the Federal Circuit judgment in V.O.S. Selections and vacated the separate District of Columbia judgment for lack of jurisdiction. That holding must not be expanded into a judicial restoration of this earlier pause: EO 14388 continued the distinct de minimis suspension, and CBP’s June rules expressly state that the Court did not address that suspension and independently rely on 19 U.S.C. 1321. These are distinct legal instruments, not an assurance that every later customs dispute is resolved. Holding and judgments, 607 U.S. 229, 254–255; Preserved measures, sections 1–2; CBP’s independent statutory basis; Postal rule’s separate authority.
Sources by type
If a source is unavailable, first check the cited publisher or another official repository. The cited publisher remains the authority.
Primary and official sources
Orders, laws, court records and official implementation material.
- EO 14256 — China/Hong Kong readiness and May 2, 2025 change
- EO 14324 — global readiness and August 29, 2025 framework
- EO 14388 — separate de minimis continuation, February 20, 2026
- EO 14389 — termination and preserved actions
- CBP — June 24, 2026 nonpostal interim final rule
- CBP — June 24, 2026 postal interim final rule and distinct effective dates
- CBP — October 8, 2026 Low-Value Shipments proposal
How we checked this
Last checked against the sources above on September 9, 2026. How we research →
Additional evidence review: October 16, 2026. Compared the original conditional restoration with the signed readiness recitals and later entry dates, the separate tariff and de minimis actions, CBP’s June interim final rules and October proposal. This review does not determine individual entry eligibility, refunds or the outcome of every later customs challenge.