Executive Order 14361: Modifying the Scope of Tariffs on the Government of Brazil
President: Donald J. Trump
Removed specified Brazilian agricultural products from the additional tariff scope.
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 14361, signed text.
Is Executive Order 14361 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 3(a)’s monitoring of the Brazil emergency survives; the IEEPA tariff provisions no longer operate.

What does Executive Order 14361 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 14361
EO 14361 removed specified agricultural products from the additional tariff imposed on Brazilian goods. The Federal Register text identifies the covered products and the date the exclusion took effect. It narrowed the tariff’s scope without necessarily removing every duty or trade restriction involving Brazil.
Tariff exclusions depend on customs classification, origin and entry date. A food product grown in one country, processed in another and shipped from Brazil may require origin analysis before the exclusion can be applied. Importers should also check whether a later order modified the underlying additional duty or ended it altogether. A product being agricultural does not automatically place it within the listed exception.
The later 2026 termination of certain tariff actions affected the broader measure under which this exclusion operated. The exclusion remains useful in the historical timeline but does not by itself determine current liability. Customs records and the effective text on the date of entry control. This separation helps explain both what EO 14361 changed and why a past exclusion cannot be assumed to remain a current tariff rule.
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
EO 14389 later ended the Brazil IEEPA additional ad valorem duties while leaving other actions unaffected.
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 and USTR | Implement the stated tariff or customs change through the Harmonized Tariff Schedule and entry system | November 13, 2025 entries |
| Commerce, Homeland Security and USTR | Coordinate implementation and later modifications | As directed |
What happened next
EO 14361 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 →