Executive Order 14360: Modifying the Scope of the Reciprocal Tariffs With Respect to Certain Agricultural Products

What does Executive Order 14360 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 14360

EO 14360 removed specified agricultural products from reciprocal-tariff coverage. The order’s annex identifies the product categories and customs codes that qualify for the exclusion. Its Federal Register text is the authority for scope and effective dates; a product’s general description as agricultural does not establish that it is excluded.

Importers must match a shipment to the tariff classification and country-of-origin rules in force when the goods entered. Agricultural supply chains can include ingredients and processed foods that fall under different codes, so an exclusion for one item does not necessarily apply to a derivative product. Other duties or customs fees may also remain applicable even when reciprocal tariffs are removed.

The exclusion was part of a temporary tariff framework and the order is recorded as completed or expired. Its historic effect concerns entries during the stated period. Later termination of tariff actions or a replacement surcharge is a separate legal event. For a current shipment, check the current tariff schedule and CBP instructions rather than relying on the 2025 exclusion alone.