The United States has taken another decisive step in reshaping its import architecture with a new Executive Order that formally continues and strengthens the suspension of duty‑free de minimis treatment under 19 U.S.C. 1321(a)(2)(C). This action, grounded in multiple national emergency declarations and broad statutory authorities, represents a structural shift in how the U.S. regulates low‑value shipments a category that has grown exponentially with the rise of global e‑commerce.
The order revises and expands Executive Order 14324 (July 30, 2025), which first suspended de minimis treatment for all countries. It also integrates the operational and legal consequences of several earlier Executive Orders addressing illicit drug flows, synthetic opioid supply chains, and trade practices contributing to persistent U.S. goods deficits. Together, these actions form a unified policy framework that treats de minimis reform not as a narrow trade adjustment, but as a national‑security and enforcement imperative.
A Legal Foundation Built on Multiple National Emergencies
The Executive Order draws authority from the Constitution and several key statutes, including:
- the International Emergency Economic Powers Act (IEEPA)
- the National Emergencies Act
- section 604 of the Trade Act of 1974
- section 301 of Title 3, U.S. Code
These authorities allow the President to regulate imports when unusual and extraordinary threats affect U.S. national security, foreign policy, or the economy.
The order explicitly ties the continued suspension of de minimis treatment to four ongoing national emergencies declared in:
- Executive Order 14193 illicit drugs across the northern border
- Executive Order 14194 illicit flows across the southern border
- Executive Order 14195 synthetic opioid supply chains in the PRC
- Executive Order 14257 trade practices contributing to large U.S. goods deficits
Each emergency is treated independently. The order states that each determination is made solely for the purpose of addressing its respective emergency, reinforcing the administration’s position that de minimis reform is a tool of national‑security policy, not merely tariff policy.
Why De Minimis Became a National‑Security Issue
The de minimis provision historically allowed shipments valued under a statutory threshold to enter the United States duty‑free and with minimal data requirements. Over the past decade, however, the volume of such shipments has surged into the billions annually, driven by:
- global e‑commerce platforms
- direct‑to‑consumer fulfillment models
- foreign producers routing goods through low‑scrutiny channels
- the use of small parcels to evade tariffs, taxes, and enforcement
Federal agencies have repeatedly raised concerns that the de minimis channel was being used to:
- move synthetic opioids and precursor chemicals
- circumvent antidumping and countervailing duties
- avoid tariffs imposed under national‑emergency authorities
- overwhelm CBP’s screening capacity
- obscure supply‑chain visibility
The new Executive Order reflects the conclusion that these risks remain acute and that the suspension of duty‑free treatment must continue even after certain earlier duties were invalidated by the courts.
A Turning Point: Postal Shipments Now Fully Integrated Into the Duty System
One of the most consequential elements of the new order is the treatment of international postal shipments, historically the most difficult channel for CBP to regulate.
Under EO 14324, postal shipments were temporarily exempt from full duty collection until the Secretary of Commerce could certify that adequate systems existed to process them. That condition has now been met.
The Secretary has formally notified the President that the United States now has:
- the technical infrastructure
- the data‑exchange systems
- the operational capacity
to collect duties on postal shipments at scale.
As a result, the new order extends the suspension of duty‑free treatment to postal channels and establishes a transitional duty regime.
A Temporary Duty Rate Tied to the February 20, 2026 Import Surcharge
Until CBP’s new postal entry process becomes effective, postal shipments will be subject to a temporary duty rate equal to the import surcharge established in the February 20, 2026 Proclamation, which addressed “fundamental international payments problems.”
Key requirements include:
- Transportation carriers (or other qualified parties) must collect and remit duties to CBP.
- The value and country of origin of each postal item must be declared.
- Duties apply to all postal shipments not exempt under 50 U.S.C. 1702(b).
- Shipments subject to antidumping, countervailing duties, or quotas must still be entered through ACE.
This marks the first time the United States has imposed a uniform, enforceable duty regime on the international postal network.
All Shipments Now Dutiable, Regardless of Value or Origin
The order revises Section 2 of EO 14324 to make clear that:
- the de minimis exemption no longer applies to any shipment not covered by 50 U.S.C. 1702(b)
- this applies regardless of value, country of origin, mode of transportation, or method of entry
- all non‑postal shipments must be entered through ACE by a qualified party
- postal shipments are dutiable under the temporary surcharge until the new entry process is implemented
This effectively ends the long‑standing practice of allowing low‑value shipments to bypass duties and formal entry requirements.
Operational Implications for CBP and the Trade Community
The order directs CBP to:
- collect all applicable duties, taxes, fees, and charges
- enforce all AD/CVD and quota requirements
- implement the new postal duty regime
- prepare for the transition to the new postal entry process
- issue regulations, guidance, and Federal Register notices as needed
The Secretary of Homeland Security is authorized to take all necessary actions, including temporary suspension or amendment of regulations, to implement the order.
The Harmonized Tariff Schedule of the United States will also be modified as provided in the annex.
A Structural Shift in U.S. Import Policy
The continuation of the suspension of de minimis treatment represents a fundamental reorientation of U.S. import policy. Several long‑term implications emerge:
- E‑commerce platforms must adapt to a world where low‑value shipments are no longer duty‑free.
- Foreign producers can no longer rely on de minimis routing to access the U.S. market.
- Carriers and logistics providers must implement duty‑collection systems for postal shipments.
- Importers face new compliance obligations, including ACE entry for shipments that previously required none.
- CBP gains new tools to enforce trade laws, combat illicit flows, and increase supply‑chain transparency.
The order signals that the United States intends to maintain a high‑enforcement, high‑visibility import environment for the foreseeable future.
A New Enforcement Landscape
By continuing the suspension of duty‑free de minimis treatment and extending it fully to the international postal network the United States has closed one of the most significant loopholes in its import system. The policy now applies uniformly across all channels, all countries, and all shipment values.
The result is a more controlled, more enforceable, and more security‑aligned import environment. For businesses, carriers, and global exporters, the implications are profound: the era of duty‑free low‑value shipments has ended, and the compliance landscape has fundamentally changed.