Executive Order 14231: Amendment to Duties To Address the Flow of Illicit Drugs Across Our Northern Border
President: Donald J. Trump
Exempted qualifying USMCA entries from the Canadian IEEPA duties and lowered the nonexempt potash rate to 10%.
Status: Struck down. The underlying IEEPA tariff mechanism; not a ruling against USMCA preferences.
Is Executive Order 14231 still in effect? No. The IEEPA additional-duty framework to which this relief applied cannot operate after Learning Resources, Inc. v. Trump, decided February 20, 2026, and EO 14389’s same-day termination of EO 14193 duties as amended. CBP stopped collection on covered entries from February 24, 2026. This does not mean the Court struck down USMCA eligibility or separate customs preferences: the label concerns the underlying IEEPA tariff mechanism, not the legality of USMCA itself. Original signed text; Supreme Court, February 20, 2026; EO 14389; CBP CSMS 67834313.
What does Executive Order 14231 do?
The measure relied on the International Emergency Economic Powers Act (IEEPA). On February 20, 2026, the Supreme Court held that IEEPA does not authorize the President to impose tariffs. The order remains part of the historical presidential record, but its IEEPA duty direction cannot supply current tariff authority.
EO 14231 created two forms of relief from the Canada IEEPA additional duties. First, it exempted articles entered free of duty as goods of Canada under HTSUS general note 11, including the specified USMCA-related chapter 98 and 99 provisions. That is a customs-entry qualification, not a blanket exemption for every product shipped from Canada. Section 2(a).
Second, potash outside that exemption received a 10% additional duty instead of 25%. Section 2(c) applied the changes to covered consumption entries and warehouse withdrawals from March 7, 2025, at 12:01 a.m. eastern standard time. The administration cited potential automotive-industry disruption as its reason; the order did not itself certify that any particular shipment satisfied the USMCA rules. Sections 1 and 2(b)–(c).
The relief operated inside EO 14193’s IEEPA tariff program. Its loss of present tariff significance follows the rejection of that tariff authority and termination of those duties as amended, not a court ruling against USMCA preferences. EO 14389 expressly preserved emergencies and non-tariff actions, as well as separate duties under other statutes. Termination scope, sections 1–2.
Before and after
Before the order
Tariff treatment was set by the Harmonized Tariff Schedule and measures issued under specific trade statutes.
IEEPA had not previously been used to impose the broad tariffs at issue in the 2026 Supreme Court cases.
After the order
The amendment exempted qualifying USMCA entries from EO 14193 additional duties and reduced the nonexempt potash rate to 10%, effective March 7, 2025. It did not create USMCA eligibility or end the earlier March 4 pause. Exact exemption, rate and effective clause.
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
The President amended the underlying duty terms directly; this short amendment names no agency or official for a new substantive task and creates no separate agency deadline. Customs implementation operated through the underlying tariff framework, while this order itself sets the March 7 entry time. Full signed amendment.
What happened next
EO 14231 signed.
The relief applied to covered consumption entries and warehouse withdrawals from 12:01 a.m. eastern standard time. Section 2(c).
The signed amendment was published in the Federal Register. Official publication.
The Supreme Court rejected IEEPA tariff authority; this does not invalidate USMCA qualification or every customs action. Controlling opinion.
EO 14389 ended the underlying listed IEEPA duties as amended, preserving emergencies and non-tariff actions. Termination scope.
CBP issued the operational collection instructions in CSMS 67834313. Dated bulletin.
CBP specified no IEEPA duty collection on covered entries or warehouse withdrawals from 12:00 a.m. eastern time. Covered-entry cutoff.
EO 14389 was published in the Federal Register, after signing and the collection cutoff. Official publication.
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.
Court status
See the court documents in Sources by type.
Legal and source detail
How it works legally
The order relied on IEEPA and the national-emergency framework, but the Supreme Court held on February 20, 2026, that IEEPA does not authorize presidential tariffs. It affirmed the Federal Circuit judgment in Trump v. V.O.S. Selections, No. 25–250, and vacated the separate District of Columbia judgment in Learning Resources, No. 24–1287, with instructions to dismiss for lack of jurisdiction. Majority holding and judgment dispositions.
The underlying IEEPA tariff mechanism; not a ruling against USMCA preferences. EO 14389 ended the listed IEEPA additional duties as amended without ending their emergency declarations or non-tariff actions. Its termination did not remove separate section 232 or section 301 duties, or decide whether a particular historical entry qualifies for a refund. Sections 1–2; Later collection instructions.
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.
How we checked this
Last checked against the sources above on September 9, 2026. How we research →
Additional evidence review: October 16, 2026. Checked the signed amendment, its precise timing and assignments, later rate changes where applicable, the Supreme Court’s distinct judgments, EO 14389 and CBP’s collection cutoff. Historical terms do not establish current entry eligibility, individual refunds or fulfillment of every consultation.