Executive Order 14266: Modifying Reciprocal Tariff Rates To Reflect Trading Partner Retaliation and Alignment

President: Donald J. Trump

Raised the China reciprocal tariff while temporarily suspending country-specific reciprocal rates for many other partners.

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

Is Executive Order 14266 still in effect? No. Its IEEPA tariff-rate mechanism cannot operate after the Supreme Court’s February 20, 2026 holding in Learning Resources, Inc. v. Trump and EO 14389’s termination of the listed additional IEEPA duties that day. Its original non-China pause and China increases had already been modified by later actions. Neither an earlier suspension nor a later emergency continuation revives the ended tariff authority; independent customs rules must be read separately. Supreme Court holding, pages 254–255; Termination and preserved scope.

A globe and two-direction trade arrows surround a policy document, ports and container balance scales.
Historical reciprocal-tariff adjustments, illustrated symbolically; not measured trade balance, current tariff rates or evidence of continuing IEEPA authority. EO Explained · site-generated editorial illustration · not documentary evidence.

What does Executive Order 14266 do?

EO 14266 changed the two reciprocal-tariff tracks in opposite directions. From April 10, 2025 at 12:01 a.m. eastern daylight time, it raised the covered China reciprocal component from 84% to 125% while suspending higher listed non-China country rates for 90 days and retaining the 10% component, subject to the existing exceptions. It also changed the inherited low-value postal alternatives. These were historical amendments, not a single current rate for all imports. Original sections 1–4.

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.

Section 2’s non-China suspension originally ended July 9 at 12:01 a.m. eastern daylight time. The text must be read with section 1’s China exception and section 3’s China heading: the pause did not reduce China’s reciprocal component to 10% on April 10. CBP’s April 9 bulletin expressly separated China, Hong Kong and Macau’s 125% component from the non-China baseline and continued to recognize the prior exceptions. Original scope and tariff headings; Actual instructions for both tracks.

The inherited postal changes were separate from that reciprocal schedule. Section 4 raised the percentage alternative from 90% to 120%, the May 2–June 1 per-item alternative from $75 to $100, and the amount scheduled from June 1 from $150 to $200. The April 28 agency notice implemented the then-amended postal framework for covered China or Hong Kong shipments, rather than adding both alternative methods to every parcel. Section 4; Coverage, election and dates.

That notice required carriers to use a consistent elected method across their covered shipments, with changes generally once a month or on another CBP-approved cycle and 24 hours’ advance notice. It specified collection/remittance, carrier bonds and item-count/value reporting; it also reserved formal entry, in which case the special postal alternatives did not apply and ordinary applicable duties, taxes and fees did. These are documented implementation instructions, not proof of each carrier’s actual payments or bond sufficiency. Carrier obligations and formal-entry reservation.

Later changes did not affect both tracks in the same way. EO 14298 changed the China reciprocal component to 10% from May 14 and separately lowered postal treatment; it canceled the scheduled $200 specific-duty increase before June 1. EO 14316 later extended the non-China pause to August 1 while expressly leaving China’s separate suspension unchanged. A 90-day original window is therefore not enough to determine the later rate or conclude that every earlier tariff automatically revived. Separate May reciprocal and postal provisions; July extension and China savings.

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 5; Agency and carrier implementation.

SignedApril 9, 2025
Duty change10% baseline during pause; China rate increased
Lead officialsCommerce, DHS and USTR
Express timingApril 10, 2025

Before and after

Before the order

EO 14259 had just raised the historical China reciprocal component to 84% and increased the future postal alternatives. Other listed trading partners were scheduled under the earlier country-specific framework. Prior amendment; Background and section 3.

After the order

From the April 10 entry cutoff, the reciprocal instructions differentiated the 125% China component from the 10% non-China component, with the applicable exceptions. Postal implementation followed on its own May clock and was later changed again. These components cannot be added indiscriminately or used as a present-day duty quotation. Operational reciprocal instructions; Postal implementation; Subsequent amendment.

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 5.Original reciprocal entry changes: April 10, 2025 at 12:01 a.m. EDT; non-China pause initially through July 9 at the same time. Postal dates were separate. 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 5.Original reciprocal entry changes: April 10, 2025 at 12:01 a.m. EDT; non-China pause initially through July 9 at the same time. Postal dates were separate. 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 5.Original reciprocal entry changes: April 10, 2025 at 12:01 a.m. EDT; non-China pause initially through July 9 at the same time. Postal dates were separate. No new fixed-date monitoring report in this clause.
Secretary of StateConsult with the applicable Commerce, DHS and USTR implementation leads; section 5. 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 5. 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 5. 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 5. 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 5. 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 5. 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 5.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 14266 signed.

CBP issued the actual instructions distinguishing the China reciprocal increase from suspension of the other listed country rates. CSMS 64701128.

The order’s reciprocal changes applied to covered entries from 12:01 a.m. eastern daylight time, with existing exceptions. Sections 2–3.

CBP published the amended postal notice implementing the China/Hong Kong framework and carrier responsibilities. Official amended notice.

Covered postal entries began under the notice’s 120% or $100 carrier-elected alternatives; a $200 increase was then scheduled for June 1. Original implementation schedule.

EO 14298 directed the May 14 reciprocal reduction, lowered the postal percentage alternative and canceled the planned June $200 amount. Sections 2–4.

EO 14316 extended the non-China suspension to August 1 at 12:01 a.m. eastern daylight time and expressly left the separate China pause unchanged. Sections 1–2.

Supreme Court held that IEEPA does not authorize presidential tariffs.

EO 14389 ended the listed additional IEEPA duties under the amended frameworks; separate lawful measures were preserved as stated. Sections 1–2.

CBP announced the February 24 at 12:00 a.m. eastern-time cutoff for collection under the listed IEEPA actions and their modifications. Operational 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.