Executive Order 14346: Modifying the Scope of Reciprocal Tariffs and Establishing Procedures for Implementing Trade and Security Agreements
President: Donald J. Trump
Revised reciprocal-tariff product scope and established a procedure for implementing trade and security agreements.
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 14346, signed text.
Is Executive Order 14346 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. The procedures for implementing section 232 tariff changes under trade agreements survive; the IEEPA tariff provisions no longer operate.

What does Executive Order 14346 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 14346
EO 14346 revised which products were covered by reciprocal tariffs and established a procedure for implementing selected trade and security agreements. It included product exclusions and a process for applying negotiated terms. The Federal Register text of EO 14346 defines those changes. Its tariff provisions were time-bound and later actions changed the framework, so the order is completed or expired rather than the current rate schedule.
Product scope matters because an exclusion may depend on the tariff code, country of origin, or whether a good is an input used in U.S. production. Customs treatment cannot be determined from an industry label alone. Importers must check annexes, later amendments and CBP implementation instructions for the entry date.
The order’s procedure for future agreements is also separate from any individual agreement. A negotiated framework may require a later presidential action, agency notice or legislation before it changes U.S. duties or rules. The order did not make every trade negotiation self-executing. Its historical record helps explain how reciprocal tariff policy evolved, while present liability depends on current legal instruments and any applicable court rulings.
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 proclamations and orders used the annex procedure; each non-IEEPA measure requires its own authority.
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 |
|---|---|---|
| Commerce and USTR with DHS | Implement the stated tariff or customs change through the Harmonized Tariff Schedule and entry system | September 8, 2025 and agreement-specific dates |
| Commerce, Homeland Security and USTR | Coordinate implementation and later modifications | As directed |
What happened next
EO 14346 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 →