Trade, tariffs and industry

Executive Order 14257: Regulating Imports With a Reciprocal Tariff

President: Donald J. Trump

Used emergency powers to impose a baseline tariff and higher country-specific rates on a broad range of imports.

Status: Partly revoked. The ended tariff branch and surviving emergency/non-tariff framework are separate. EO 14389, sections 1–2.

Is Executive Order 14257 still in effect? Partly. The Supreme Court rejected IEEPA tariff authority in Learning Resources, Inc. v. Trump on February 20, 2026, and EO 14389 ended this order’s additional IEEPA duties. The emergency and non-tariff reporting framework are distinct: the March 24, 2026 notice continued the emergency for one year beyond April 2, 2026. EO 14389 also expressly preserved the separate de minimis action. Neither emergency continuation nor the original Canada/Mexico fallback clause restores the ended IEEPA tariffs. Supreme Court holding, pages 254–255; Dated emergency continuation.

Shipping containers hang from balance scales above a globe and papers bearing abstract charts.
The historical reciprocal-tariff framework, illustrated symbolically; the charts are not measured trade data and do not establish current tariff authority. EO Explained · site-generated editorial illustration · not documentary evidence.

What does Executive Order 14257 do?

EO 14257 declared a trade-deficit emergency and introduced an additional IEEPA tariff layer. The original baseline was 10% for covered entries from April 5, 2025, at 12:01 a.m. eastern daylight time. Higher Annex I country rates were scheduled for April 9 at the same time of day, subject to the original exceptions and later amendments. This was not a replacement for every ordinary duty or trade remedy. Original sections 2–3.

Administration position: The administration characterized trade deficits and non-reciprocal practices as an unusual and extraordinary threat. That is the administration’s stated finding; the Supreme Court’s later ruling turned on statutory authority, not whether the policy goal was desirable.

Coverage depended on the article, origin and entry circumstances. Original section 3(b) excluded specified IEEPA-protected articles, covered section 232 steel/aluminum and automobiles, listed Annex II products, Column 2 countries and goods later subject to section 232 action. Canada and Mexico had separate treatment under sections 3(d)–(e), rather than simply taking every Annex I rate. For an article with at least 20% U.S.-originating value, section 3(f) limited the reciprocal tariff to non-U.S. content and authorized CBP to verify that content. Original exclusions and content rule.

The in-transit exceptions had precise loading and final-transit conditions; they were not a blanket exception for anything ordered before signing. CBP’s April 8 guidance required the applicable Chapter 99 classification or exception code, supplied dated in-transit windows, and explained separate entry lines for qualifying U.S. and non-U.S. content. Those were historical implementation instructions, not current IEEPA collection authority. Actual original customs guidance.

The April 11 presidential memorandum clarified specified semiconductor-related classifications, effective for covered entries from April 5, and directed refunds through normal CBP procedures. CBP’s implementing bulletin separated post-summary correction for unliquidated entries from protest while a liquidated entry’s protest period remained open. The clarification covered listed classifications, not every electronic product. The official DCPD reproduction notes that an original memorandum was unavailable for content verification; CBP’s separate dated bulletin documents the implemented classifications. Memorandum and publisher note; Implementation and conditional refund routes.

Later rates did not remain frozen at the original Annex I figures. EO 14298 reduced the China reciprocal component to 10% for covered entries from May 14, initially suspending 24 percentage points for 90 days and removing the intervening increased rates. CBP’s August 4 bulletin then implemented the July 31 reciprocal-rate changes from August 7, including its own exceptions. These are selected historical changes, not a claim to reproduce every country’s full amendment chain or a current tariff calculator. Signed May amendment, sections 1–3; Dated August implementation.

The tariff branch ended after the Supreme Court’s February 20, 2026 statutory ruling and EO 14389. The original 12% Canada/Mexico fallback in section 3(e) cannot be treated as an automatic surviving IEEPA tariff: EO 14389 ended the additional duties under EO 14257 itself as well as the border orders. The March 24 emergency continuation does not restore tariff power that the Court held IEEPA lacks. Controlling holding; Ended duties and preserved scope; Later emergency continuation.

The order also addressed de minimis treatment separately. Its original section 3(h) retained the commercial administrative exemption until Commerce notified the President of collection readiness, while preserving the separate gift/traveler provisions. Later EO 14324 and EO 14388 set the global suspension framework and amendments; EO 14389 expressly left the separate continuation action unaffected. Ending reciprocal IEEPA duties therefore did not itself restore the commercial de minimis exemption. Later global framework; Separate continuation; Section 2(c) preservation.

SignedApril 2, 2025
Initial baseline10% on covered goods
Statutory authority namedIEEPA and NEA

Authority labels repeat this guide’s cited legal analysis. How authority is labeled →

Before and after

Before the order

The order added a new emergency-duty layer to existing customs treatment. Its exclusions and separate Canada/Mexico rules limited that layer; they did not establish that every other charge was zero. Original section 3.

After the order

CBP documented actual entry-code and content-reporting implementation in April 2025, with later amendments changing the historical rates and exceptions. On February 22, 2026 it announced that listed IEEPA duties would stop being collected for covered entries from February 24 at 12:00 a.m. eastern time. The collection cutoff differs from the February 20 ruling and termination date. Original operational instructions; End-of-collection instructions.

The emergency continued after the tariff branch ended. Under 50 U.S.C. 1641(c), expenditure reports are due within 90 days after each six-month period, with a final expenditure report within 90 days after termination. Under 50 U.S.C. 1703(c), follow-up reports occur at least once in each succeeding six-month period after the initial IEEPA report. These are not interchangeable 180-day clocks, and the continuation notice is not proof that every required periodic report was filed. NEA expenditure clock; IEEPA follow-up clock; Emergency continuation.

Who had to do what

Agency / officeActionTiming / position
Commerce SecretaryNotify the President when adequate collection systems exist for the section 3(h) commercial de minimis trigger; jointly recommend additional action if necessary under section 4(a); jointly exercise section 5 implementation powers; consult on USTR reports.Readiness notification is event-triggered, not a fixed 30/90-day clock. Recommendations depend on effectiveness/conditions; the order does not prove submission of all reports.
United States Trade RepresentativeJointly lead section 4(a) recommendations and section 5 implementation. Authorized by section 6 to submit recurring/final national-emergency reports to Congress with the listed consultations.No standalone fixed recommendation deadline. NEA expenditure reporting and IEEPA follow-up have distinct statutory clocks, explained below.
Secretary of StateConsult on section 4(a) recommendations, section 5 implementation and section 6 reports.As those functions arise; not an independent tariff-rate decision or separate original report.
Treasury SecretaryConsult on recommendations, implementation and congressional reporting; sections 4(a), 5 and 6.Function-triggered; no separate numerical deadline in the original order.
Homeland Security SecretaryConsult on recommendations, implementation and reporting; sections 4(a), 5 and 6, with customs administration through the agency’s lawful responsibilities.Original covered-entry changes begin April 5/9 as applicable; no extra original DHS reporting clock.
Assistant to the President for Economic PolicyConsult on recommendations, implementation and congressional reporting; sections 4(a), 5 and 6.As those processes require; not a separate agency collection or reporting lead.
Senior Counselor for Trade and ManufacturingConsult on section 4(a) recommendations, section 5 implementation and section 6 reports.As necessary for those functions; no separate fixed deadline.
Assistant to the President for National Security AffairsConsult on recommendations, implementation and reporting; sections 4(a), 5 and 6.Function-triggered; the original order does not assign a new fixed-date national-security report.
Chair of the International Trade CommissionConsult with Commerce and USTR on section 5 implementation.As necessary; the Chair is not included in the original section 4(a) or section 6 consultation lists.
U.S. Customs and Border ProtectionMay require entry information/documentation to verify U.S. content and whether an article is substantially finished in the United States; section 3(f). Administer dated customs instructions within lawful authority.At relevant entry/verification events; the documentation power is discretionary within legal limits, not proof of an individual determination.
All executive departments and agenciesTake appropriate measures within their authority to implement the order; section 5.As implementation requires; not authority to disregard the later tariff holding or EO 14389.

Full original signed assignments. This table separates original leads, named consultation partners, discretionary powers and timing; it does not establish that every directed action occurred. General OMB savings language is not an additional substantive assignment. Later termination and independent customs measures must be read separately.

What happened next

EO 14257 signed; 10% baseline scheduled for April 5.

The original 10% baseline began for covered entries at 12:01 a.m. eastern daylight time, subject to the stated exceptions. Section 3(a).

The signed order and annexes were published in the Federal Register after signing and the initial entry date. Official publication.

CBP published detailed April 5/9 classification, exception and content-reporting instructions, documenting actual implementation. Dated agency bulletin.

Most higher country-specific rates temporarily paused; China treatment changed separately.

A presidential memorandum clarified listed semiconductor-related exceptions from April 5; CBP issued corresponding filing and conditional refund guidance. Implemented classifications and correction routes.

EO 14298’s China reciprocal-rate reduction applied to covered entries at 12:01 a.m. eastern daylight time; it was not permanent preservation of every original rate. Sections 2–3.

The Court of International Trade issued its V.O.S. Selections opinion granting summary judgment against the challenged tariff orders; appellate proceedings followed. Opinion date and conclusion.

CBP’s August 4 bulletin implemented the July 31 reciprocal-rate changes for covered entries from 12:01 a.m. eastern daylight time. Dated implementation and exceptions.

Supreme Court decided Learning Resources, Inc. v. Trump, holding IEEPA did not authorize the tariff program.

EO “Ending Certain Tariff Actions” directed agencies to end the IEEPA duties.

CBP announced the February 24 operational cutoff for collection under the listed IEEPA actions and their modifications. Official collection guidance.

The President continued the trade-deficit national emergency for one year beyond April 2, 2026; that continuation did not restore the ended IEEPA tariffs. Signed continuation notice.

Reviewed court position

Court status

See the court documents in Sources by type.