Executive Order 14298: Modifying Reciprocal Tariff Rates To Reflect Discussions With the People's Republic of China
President: Donald J. Trump
Temporarily reduced the heightened reciprocal rate on Chinese goods following bilateral discussions.
Status: Struck down. The label concerns the ended IEEPA tariff mechanism. EO 14389, sections 1–2.
Is Executive Order 14298 still in effect? No. Its IEEPA tariff mechanism cannot supply a current duty after Learning Resources, Inc. v. Trump on February 20, 2026 and EO 14389’s termination of the listed IEEPA duties that day. The initial China suspension was later extended by EOs 14334 and 14358, not EO 14316. Those extensions do not override the later statutory ruling or restore ended duties; separate customs measures require their own authority. Supreme Court holding, pages 254–255; Original operative scope.

What does Executive Order 14298 do?
EO 14298 changed two different duty mechanisms following U.S.–China discussions: the reciprocal tariff on covered Chinese goods and the special duty treatment of covered low-value postal imports. It was signed May 12, 2025; the reciprocal entry change began May 14 at 12:01 a.m. eastern daylight time, before Federal Register publication on May 21. These are historical rates, not a present-day tariff quotation. Sections 1–4 and publication record.
For the reciprocal component, sections 2–3 removed the intervening higher-rate changes and retained 10% for covered products of China, including Hong Kong and Macau, with the existing exceptions. The tariff-schedule text reset the country heading from 125% to 34%, then suspended that heading for 90 days: 24 percentage points were suspended and the 10% component remained. This did not reduce every duty on an import to 10%. Original rate mechanism.
CBP’s May 13 implementation bulletin told filers to use heading 9903.01.25 for the covered reciprocal component and discontinue 9903.01.63. It separately said covered China and Hong Kong products still faced the then-applicable 20% opioid-related duty unless an exception applied. Other ordinary and statutory duties also needed separate classification. This agency instruction documents actual implementation, not just an authorization in a signed order. Dated entry instructions and distinct duty layers.
The postal amendment was different. Section 4 lowered the inherited ad valorem alternative from 120% to 54%, retained the $100-per-postal-item alternative and removed the scheduled June 1 increase to $200. It did not restore duty-free de minimis treatment. The $100 provision continued unless changed by later executive action; it was not expressly limited by the reciprocal heading’s 90-day clock. These were amendments of the earlier postal regime, not a universal rule for every parcel or a permanent current rate. Section 4, including the separate duration language.
The two pauses must not be conflated. On July 7, EO 14316 expressly left China’s suspension unaltered, while CBP’s July 8 bulletin distinguished the non-China August 1 cutoff from China’s August 12 cutoff. China’s actual next extension was EO 14334 on August 11, followed by EO 14358 on November 4. The latter scheduled suspension through November 10, 2026, but the February 2026 court decision and termination came first; a scheduled future end date did not preserve the IEEPA tariffs. EO 14316, section 1; Separate customs deadlines; EO 14334; EO 14358; Later legal termination.
The original implementation clause named three leads and six consultation partners. It did not require a new fixed-date report by every partner. The cited customs bulletins establish particular operational steps; they do not prove that each consultation occurred or that every possible regulation or notice was issued. Original section 5; Dated agency implementation.
Before and after
Before the order
Earlier reciprocal amendments had raised the China component to 125%. EO 14298’s text also identified the then-existing postal alternatives as 120% or $100, with a higher $200 amount scheduled for June 1. These were distinct mechanisms, not amounts to add indiscriminately to every shipment. Sections 2–4.
After the order
The May change reduced the covered reciprocal component to 10% and changed the inherited postal alternatives to 54% or $100. Later instruments changed the history again. Ending a temporary window is not the same as automatic restoration of every earlier rate; the applicable later text and effective entry date matter. Original amendments; August extension; November extension.
EO 14389 ended the listed IEEPA duties while preserving the separate de minimis action and other lawful measures. CBP then announced a February 24, 2026 operational collection cutoff. Neither a preserved customs framework nor an old postal rate is proof that an ended IEEPA duty can still be collected. Preserved and terminated scope; Operational collection cutoff.
Who had to do what
| Agency / office | Action | Timing / position |
|---|---|---|
| Commerce Secretary | As an applicable implementation lead, take lawful actions, including regulations or Federal Register notices, with the named consultation partners; section 5. Bear the publication costs under section 6(d). | Implement the original May 14, 2025 covered-entry changes and related amendments; no separate fixed report deadline. |
| Homeland Security Secretary | As an applicable implementation lead, take lawful actions, including regulations or Federal Register notices, with the named consultation partners; section 5. | Implement the original May 14, 2025 covered-entry changes and related amendments; no separate fixed report deadline. |
| United States Trade Representative | As an applicable implementation lead, take lawful actions, including regulations or Federal Register notices, with the named consultation partners; section 5. | Implement the original May 14, 2025 covered-entry changes and related amendments; no separate fixed report deadline. |
| Secretary of State | Consult with the applicable Commerce, DHS and USTR implementation leads; section 5. Not separately assigned tariff collection or a new fixed-date report. | As implementation requires; no independent numerical deadline in the original order. |
| Treasury Secretary | Consult with the applicable Commerce, DHS and USTR implementation leads; section 5. Not separately assigned tariff collection or a new fixed-date report. | As implementation requires; no independent numerical deadline in the original order. |
| Assistant to the President for Economic Policy | Consult with the applicable Commerce, DHS and USTR implementation leads; section 5. Not separately assigned tariff collection or a new fixed-date report. | As implementation requires; no independent numerical deadline in the original order. |
| Senior Counselor for Trade and Manufacturing | Consult with the applicable Commerce, DHS and USTR implementation leads; section 5. Not separately assigned tariff collection or a new fixed-date report. | As implementation requires; no independent numerical deadline in the original order. |
| Assistant to the President for National Security Affairs | Consult with the applicable Commerce, DHS and USTR implementation leads; section 5. Not separately assigned tariff collection or a new fixed-date report. | As implementation requires; no independent numerical deadline in the original order. |
| Chair of the International Trade Commission | Consult with the applicable Commerce, DHS and USTR implementation leads; section 5. Not separately assigned tariff collection or a new fixed-date report. | As implementation requires; no independent numerical deadline in the original order. |
| All executive departments and agencies | Take appropriate measures within their existing authority to implement the order; section 5. | As implementation requires, subject to law and available appropriations. |
Full original assignments. Consultation roles are not separate lead assignments. General savings language for OMB does not create an additional substantive duty; the table is not proof of completed consultation or individual customs compliance.
What happened next
EO 14298 signed.
CBP issued actual filing guidance replacing the covered China reciprocal component of 125% with 10%, while distinguishing the separate opioid-duty layer. CSMS 65029337.
The reciprocal-rate changes applied to covered entries from 12:01 a.m. eastern daylight time; the original China heading suspension ran for 90 days. Sections 2–3.
The signed May 12 order was published in the Federal Register. Publication record.
EO 14316 expressly left the separate China suspension unchanged; it extended the non-China pause instead. Section 1.
EO 14334 continued the China heading suspension until November 10, 2025 at 12:01 a.m. eastern standard time. Sections 1–2.
EO 14358 continued the China heading suspension until November 10, 2026 at 12:01 a.m. eastern standard time; that schedule preceded later legal termination. Sections 1–2.
Supreme Court held that IEEPA does not authorize presidential tariffs; EO 14389 ended the listed IEEPA duties.
CBP announced that covered listed IEEPA collection would end for entries from February 24 at 12:00 a.m. eastern time. Dated implementation.
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
The order invoked IEEPA, the National Emergencies Act, Trade Act section 604 and 3 U.S.C. 301. The tariff-schedule amendment mechanism and implementation delegation did not supply the missing IEEPA tariff authority subsequently identified by the Supreme Court. The general provisions required lawful implementation within appropriations and did not create privately enforceable rights. Preamble and general provisions; Later statutory holding.
The final Supreme Court disposition affirmed the Federal Circuit judgment in No. 25–250; it vacated the D.C. district court judgment in No. 24–1287 for lack of jurisdiction. That distinction matters: the ruling is not a general invalidation of every emergency power or a merits judgment about every other customs statute. EO 14389 preserved non-tariff measures and separate customs actions within its stated scope. Final dispositions, page 255; Sections 1–2.
Follow the separate China chain in the existing guides to EO 14334’s August extension and EO 14358’s November extension.
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.
- Original EO 14298 — operative text
- CBP — May 13, 2025 China-rate implementation
- EO 14316 — non-China extension, China unchanged
- CBP — July 8, 2025 separate extension tracks
- EO 14334 — August 11, 2025 China extension
- EO 14358 — November 4, 2025 China extension
- EO 14389 — ended listed IEEPA duties, preserved other measures
- CBP — February 22, 2026 end-of-collection guidance
How we checked this
Last checked against the sources above on September 9, 2026. How we research →
Additional evidence review: October 17, 2026. Compared original assignments and separate China/non-China entry windows with dated CBP instructions, later signed extensions and the court holding. The records reviewed do not establish every consultation, individual refund entitlement or exhaustive later litigation outcome.