Executive Order 14326: Further Modifying the Reciprocal Tariff Rates
President: Donald J. Trump
Set revised country-specific reciprocal tariff rates and a transshipment rule.
Status: Partly revoked. Sources: Learning Resources, Inc. v. Trump, Supreme Court opinion, February 20, 2026 · Executive Order 14389, February 20, 2026, sections 1–2 · Executive Order 14326, signed text.
Is Executive Order 14326 still in effect? Partly. The Supreme Court rejected IEEPA tariffs in Learning Resources, Inc. v. Trump on February 20, 2026; EO 14389 ended those duties the same day. Section 5’s trade-emergency monitoring and recommendations survive; the IEEPA tariff provisions no longer operate.
What does Executive Order 14326 do?
This action formed part of the 2025–2026 tariff framework. On February 20, 2026, the Supreme Court held that IEEPA does not authorize presidential tariffs; EO 14389 then ended the additional ad valorem duties imposed under the listed IEEPA orders. Measures based on other statutes and the all-country de minimis suspension require separate analysis.
Reading the operative provisions of Executive Order 14326
EO 14326 sets revised reciprocal tariff rates by trading partner and establishes a transshipment rule for goods routed through third countries. The Federal Register text contains country rates, effective dates and the conditions for determining origin. The order does not impose one identical rate on every product or trading partner.
Transshipment refers to routing goods through another country, but customs origin rules focus on where a product was made or substantially transformed. A shipment’s path alone does not necessarily change its origin. The order’s treatment of transshipment is intended to prevent avoidance, while CBP must apply the relevant documentation and origin rules to each entry. Importers should retain manufacturing and shipping records that support the declared country.
Country rates can change over time through negotiation or later presidential action. The 2026 termination of certain tariff actions and any replacement surcharge must be checked separately from this order. Because the rates and dates are specific, a tariff headline is not enough to calculate a duty. Use the current legal text, the product classification, country of origin and entry date to determine which rate applies.
Before and after
Before the order
The Harmonized Tariff Schedule reflected the then-current reciprocal, country-specific and product-specific treatment.
Earlier orders in the same lineage supplied the baseline that this order amended.
After the order
Later orders changed country and product coverage before EO 14389 ended the IEEPA duties.
EO 14389 ended the listed IEEPA additional ad valorem duties after the Supreme Court decision. It expressly preserved non-IEEPA duties and the separate all-country de minimis suspension.
Who had to do what
| Agency / office | Action | Timing / position |
|---|---|---|
| DHS, Commerce and USTR | Implement the stated tariff or customs change through the Harmonized Tariff Schedule and entry system | 7 days after signing, subject to stated exceptions |
| Commerce, Homeland Security and USTR | Coordinate implementation and later modifications | As directed |
What happened next
EO 14326 signed.
Supreme Court held that IEEPA does not authorize presidential tariffs; EO 14389 ended the listed IEEPA duties.
A separate temporary section 122 surcharge operated under the Trade Act.
Current position checked against the judgment and later presidential action.
Court status
See the court documents in Sources by type.
Legal and source detail
How it works legally
Learning Resources v. Trump held that IEEPA does not authorize the President to impose tariffs. EO 14389 ended the identified IEEPA duties but preserved the underlying emergencies and non-tariff actions. Section 232, section 301, section 122 and customs-law measures stand or fall on their own 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.
How we checked this
Last checked against the sources above on September 9, 2026. How we research →