Trade, tariffs and industry

Executive Order 14259: Amendment to Reciprocal Tariffs and Updated Duties as Applied to Low-Value Imports From the People's Republic of China

President: Donald J. Trump

Raised China reciprocal tariffs and revised duties for low-value postal shipments.

Status: Struck down. The ended IEEPA tariff mechanism is distinct from independent customs measures. EO 14389, sections 1–2.

Is Executive Order 14259 still in effect? No. Its IEEPA tariff mechanism cannot supply a current duty after the Supreme Court held in Learning Resources, Inc. v. Trump on February 20, 2026 that IEEPA does not authorize tariffs. EO 14389 ended the listed additional IEEPA duties under the amended China and reciprocal frameworks that day. The April 2025 rates had also been changed by later orders; the separate de minimis and other lawful customs measures are not all abolished. Supreme Court holding, pages 254–255; Termination and preserved scope.

Cargo containers, small parcels and trade arrows connect U.S. and China imagery around a policy document.
Historical reciprocal and low-value import amendments, illustrated symbolically; not a current tariff schedule, shipment record or tax calculation. EO Explained · site-generated editorial illustration · not documentary evidence.

What does Executive Order 14259 do?

EO 14259 made two separate historical amendments after the administration described Chinese retaliation against its reciprocal-tariff program. Section 2 changed the China reciprocal heading from 34% to 84% for covered entries from April 9, 2025 at 12:01 a.m. eastern daylight time. Section 3 increased the inherited low-value postal alternatives for later dates. A reciprocal percentage and a special postal method were not the same charge applied indiscriminately to every shipment. Original sections 1–3.

Administration position: The order’s descriptions of drug trafficking, migration, retaliation or trade imbalance state the administration’s findings. The legal status is governed by the operative instruments and the Supreme Court’s later construction of IEEPA, not by those policy characterisations.

The order was signed April 8. That evening, CBP issued a dated bulletin implementing the 84% reciprocal component under heading 9903.01.63, covering products of China, including Hong Kong and Macau, subject to the existing exceptions. The entry date, rather than signing alone, controlled the change. This is direct evidence of operational instructions, not proof of the amount collected on a particular entry or of every consultation required by the order. April 8 implementation bulletin.

For the inherited postal system, the original amendment changed the percentage alternative from 30% to 90%, the May 2–June 1 specific alternative from $25 to $75 per item, and the amount scheduled from June 1 from $50 to $150. Those were this order’s directions when signed, not the rates ultimately governing every May shipment. EO 14266 changed them again the next day, before the postal start date. Section 3 and its entry windows; Subsequent section 4 amendments.

The reciprocal increase was also short-lived as a rate step. EO 14266 replaced 84% with 125% for covered entries from April 10; CBP issued corresponding instructions on April 9. EO 14298 then reduced the reciprocal component and separately changed postal treatment in May. Following the sequence avoids mistaking the 84% step for a permanent rate, adding every superseded percentage together or applying an old rate to a present shipment. Next operational change; May amendments.

CBP’s April 28 implementation notice documented the postal regime after both April amendments: covered China or Hong Kong postal goods valued at $800 or less that otherwise qualified for de minimis treatment faced a carrier-elected method, not a parcel-by-parcel choice for each consumer. The notice distinguished postal shipments from nonpostal ACE entries and reserved formal-entry treatment where required. It implemented the later 120% or $100 alternatives, not EO 14259’s superseded 90% or $75 amounts. Notice scope, entry types and carrier election.

The original implementation clause assigned Commerce, Homeland Security and USTR the lead roles, with six named consultation partners and a general direction to agencies acting within existing authority. It did not independently assign USPS a new lead role, require every partner to file a fixed-date monitoring report, or document completion of every consultation. Carrier and CBP responsibilities under the inherited postal regime are explained in the separate implementation notice. Original section 4; Agency and carrier implementation.

SignedApril 8, 2025
Duty changeChina reciprocal rate increased; postal duty revised
Original implementation leadsCommerce, DHS and USTR
Express timingApril 9, 2025 and May 2, 2025 provisions

Before and after

Before the order

The earlier instruments supplied a 34% China reciprocal component and scheduled lower postal alternatives. EO 14259 amended those specified provisions instead of creating a universal tariff divorced from the earlier order’s scope and exceptions. Sections 1–3.

After the order

Covered reciprocal entries moved to the historical 84% component on April 9, then to a different rate under the next order from April 10. The postal increases were amended before their May implementation; the later agency notice therefore cannot be treated as evidence that EO 14259’s original postal amounts were collected. First entry instructions; Next entry instructions; Later postal implementation.

The Supreme Court’s February 20, 2026 holding concerned IEEPA tariff authority. EO 14389 then ended the listed additional IEEPA duties, and CBP’s February 22 bulletin supplied a February 24 operational collection cutoff. That sequence is distinct from an individual refund decision, the continued emergency or a separate section 232/301 or customs-law measure. Holding and final dispositions; Termination and savings; Collection cutoff.

Who had to do what

Agency / officeActionTiming / position
Commerce SecretaryAs applicable, take necessary lawful implementation actions, including regulations or Federal Register notices, with the named consultation partners; section 4.Original reciprocal change: April 9, 2025 at 12:01 a.m. EDT; original postal windows began May 2 and June 1, subject to intervening amendments. No new fixed-date monitoring report in this clause.
Homeland Security SecretaryAs applicable, take necessary lawful implementation actions, including regulations or Federal Register notices, with the named consultation partners; section 4.Original reciprocal change: April 9, 2025 at 12:01 a.m. EDT; original postal windows began May 2 and June 1, subject to intervening amendments. No new fixed-date monitoring report in this clause.
United States Trade RepresentativeAs applicable, take necessary lawful implementation actions, including regulations or Federal Register notices, with the named consultation partners; section 4.Original reciprocal change: April 9, 2025 at 12:01 a.m. EDT; original postal windows began May 2 and June 1, subject to intervening amendments. No new fixed-date monitoring report in this clause.
Secretary of StateConsult with the applicable Commerce, DHS and USTR implementation leads; section 4. Not separately assigned tariff collection or a new original reporting deadline.As implementation requires; no independent numerical deadline.
Treasury SecretaryConsult with the applicable Commerce, DHS and USTR implementation leads; section 4. Not separately assigned tariff collection or a new original reporting deadline.As implementation requires; no independent numerical deadline.
Assistant to the President for Economic PolicyConsult with the applicable Commerce, DHS and USTR implementation leads; section 4. Not separately assigned tariff collection or a new original reporting deadline.As implementation requires; no independent numerical deadline.
Senior Counselor for Trade and ManufacturingConsult with the applicable Commerce, DHS and USTR implementation leads; section 4. Not separately assigned tariff collection or a new original reporting deadline.As implementation requires; no independent numerical deadline.
Assistant to the President for National Security AffairsConsult with the applicable Commerce, DHS and USTR implementation leads; section 4. Not separately assigned tariff collection or a new original reporting deadline.As implementation requires; no independent numerical deadline.
Chair of the International Trade CommissionConsult with the applicable Commerce, DHS and USTR implementation leads; section 4. Not separately assigned tariff collection or a new original reporting deadline.As implementation requires; no independent numerical deadline.
All executive departments and agenciesTake appropriate measures within their authority to implement the order; section 4.As necessary, consistent with law and available appropriations.

Full original assignments. This table identifies original lead and consultation roles, not proof that every directed step occurred. General OMB savings language is not a new substantive assignment. The inherited postal implementation separately directs CBP and carriers; it does not make USPS an original implementation lead here.

What happened next

EO 14259 signed.

CBP issued implementation instructions for the April 9 China reciprocal component of 84%, with the existing exceptions. CSMS 64687696.

The 84% reciprocal change applied to covered entries from 12:01 a.m. eastern daylight time; signing and this entry date were distinct. Section 2.

EO 14266 changed the reciprocal and future postal amounts again; CBP announced the next reciprocal change for April 10. Dated successor instructions.

CBP published the amended postal implementation notice reflecting EO 14256 as amended by EOs 14259 and 14266. Official amended notice.

The notice’s covered postal-entry provisions began at 12:01 a.m. eastern daylight time, using the later amended alternatives rather than EO 14259’s original amounts. Dates and operational rules.

EO 14298 changed the China reciprocal component for May 14 and separately reduced postal duties, canceling the scheduled June specific-duty increase. Sections 2–4.

Supreme Court held that IEEPA does not authorize presidential tariffs.

EO 14389 ended the listed additional IEEPA duties under the amended China and reciprocal frameworks, preserving independent measures within its stated scope. Sections 1–2.

CBP announced the operational end of listed IEEPA collection for covered entries from February 24 at 12:00 a.m. eastern time. Dated collection guidance.

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.

Reviewed court position

Court status

See the court documents in Sources by type.