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.

Illustration of a globe, cargo containers, a checklist and a handshake beside a federal order
A conceptual trade-agreement implementation scene, not proof of a completed agreement or a current lawful tariff schedule. EO Explained · site-generated editorial illustration · not documentary evidence.

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.

Administration position: The order’s descriptions of trade conditions, retaliation, drug flows or foreign conduct are administration findings. Its legal effect depends on the authority invoked, the exact tariff schedule changes, later presidential actions and controlling court judgments.

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.

SignedSeptember 5, 2025
Operative changeAnnex II exclusions and potential aligned-partner adjustments
Lead officialsCommerce and USTR with DHS
Express timingSeptember 8, 2025 and agreement-specific dates

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 / officeActionTiming / position
Commerce and USTR with DHSImplement the stated tariff or customs change through the Harmonized Tariff Schedule and entry systemSeptember 8, 2025 and agreement-specific dates
Commerce, Homeland Security and USTRCoordinate implementation and later modificationsAs 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.

Reviewed court position

Court status

See the court documents in Sources by type.