Executive Order 14324: Suspending Duty-Free De Minimis Treatment for All Countries

What does Executive Order 14324 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 14324

EO 14324 suspends duty-free de minimis treatment for low-value commercial shipments from all countries and directs Customs and Border Protection to use specified collection procedures. The order appears in the Federal Register. It changes the customs treatment of covered low-value imports; it does not mean that every small parcel is automatically subject to the same final amount of duty.

De minimis treatment is a customs rule for qualifying low-value shipments. Removing it can require more data and payment processing for packages that previously entered without ordinary duties. The order distinguishes commercial shipments and assigns CBP a role in collection. Product classification, country of origin, applicable tariff programs and any exception still matter when calculating the charge.

Implementation affects consumers, sellers, carriers and customs brokers. Accurate sender and product information is important because incomplete declarations can delay release or lead to incorrect duty assessments. A change in de minimis treatment also does not itself establish that a package is unsafe or unlawfully imported. The order’s practical impact should be evaluated through CBP instructions, entry data, collection outcomes and any later legal changes affecting the asserted authority.

Section 2 removed the 19 U.S.C. 1321(a)(2)(C) administrative exemption for covered shipments regardless of origin, value or transport mode, except articles covered by 50 U.S.C. 1702(b). Nonpostal shipments moved to appropriate ACE entry procedures; postal shipments initially used a separate collection mechanism. The original postal options depended on the country’s IEEPA rate, including temporary $80/$160/$200 alternatives. Those historical amounts should not be treated as current charges. Original sections 2–4.

EO 14388 amended the text rather than merely announcing a new policy: it replaced sections 2 and 3, struck the old section 5 definition, and renumbered the remaining sections. The amendment kept the suspension but changed the postal-rate mechanism and tied the interim arrangement to a later entry process. Sections 2–5.

CBP’s June 24, 2026 interim final rules independently suspended the administrative exemption under 19 U.S.C. 1321. Both suspension provisions took effect June 24, while the postal rule’s remaining provisions took effect July 24. These rules preserve the separate gift and traveler exemptions and distinguish the postal process from nonpostal formal/informal entry. Postal rule, dates and background; Nonpostal rule, dates and authority.

CBP’s October 14 announcement extended the specified international-mail informal-entry compliance date from October 22, 2026 to January 20, 2027. It concerns postal shipments subject to section 201, 232 or 301 duties or partner-agency requirements: Entry Type 13 is the electronic informal-entry route, with formal entry remaining an alternative. It is not a restoration of duty-free treatment or an immediate mandate for every postal package. CBP described its October 8 broader filing proposal separately as proposed, with comments due December 7. Official dated extension and covered shipments; Separate notice of proposed rulemaking.