De minimis suspension continues: What EO 14388 means for Global Trade professionals
Date of publication: February 25, 2026
The Trump Administration has issued Executive Order (EO)14388, signed on February 20, 2026, and published in the Federal Register on February 25, 2026 (FR Doc. 2026-03829), that eliminates duty-free de minimis treatment for international shipments entering the United States. This continues the suspension first established under EO 14324 and makes several modifications to the existing framework. The new rules took effect at 12:01 a.m. EST on February 24, 2026.
Background and why this order was issued
The de minimis exemption under 19 U.S.C. 1321(a)(2)(C) has historically allowed low-value shipments (having a retail value of $800 or less and are imported by one person in one day) to enter the U.S. free of duties and without a formal customs entry. That exemption has been progressively undone over the past year through a series of IEEPA-based executive orders addressing national security concerns.
EO 14324 (July 30, 2025) was the broadest action to date, suspending de minimis treatment globally. EO 14388 continues that suspension and updates the duty rate framework. It is the result of conditions in Section 6 of EO 14324 being met. Specifically, one or more of the underlying IEEPA tariff orders (EOs 14193, 14194, 14195, and/or 14257) were judicially invalidated because of the Supreme Court ruling on IEEPA tariffs. EO 14324 had anticipated this scenario and included a contingency provision to keep the de minimis suspension in place regardless. EO 14388 operationalizes that contingency.
What EO 14388 changes
The core suspension remains the same: the duty-free de minimis exemption does not apply to any shipment of articles, regardless of value, country of origin, mode of transportation, or method of entry — unless the goods fall within the humanitarian/personal exemptions of 50 U.S.C. 1702(b).
The key operational change is in how duty rates are calculated for international postal shipments. Under the revised Section 3 of EO 14324, the applicable duty rate for postal shipments is now tied directly to the rate established in the Proclamation of February 20, 2026 (Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems), rather than to the IEEPA tariff rates that have been subject to legal challenge. This rate applies to the value of each dutiable postal item entered for consumption and will remain in effect until either the surcharge proclamation expires or CBP establishes and publishes a new formal entry process for postal shipments in the Federal Register — whichever comes first. Transportation carriers (or other CBP-approved parties) delivering postal network shipments remain responsible for collecting and remitting these duties to CBP.
Importantly, the country of origin and value of each article must still be declared to CBP for all postal shipments subject to the new rate.
One procedural note: shipments subject to antidumping/countervailing duties or a quota must continue to be entered through ACE under an appropriate entry type, regardless of the postal network rules.
For non-postal shipments, the rules are unchanged — all formerly de minimis-eligible shipments must now be filed through ACE using an appropriate entry type by a qualified party.
What this means in practice
- The de minimis suspension is now structurally insulated from the legal fate of the underlying IEEPA tariffs. The suspension stands on its own independent legal footing.
- The duty rate for postal shipments has effectively been decoupled from the IEEPA tariff rates and re-anchored to the new temporary import surcharge proclamation. Companies and logistics providers should review that proclamation separately to understand the applicable rate.
- The Secretary of Homeland Security has broad authority to implement this order, including through temporary suspension or amendment of regulations, Federal Register notices, and new rules or guidance. Watch for CBP to publish the new formal entry process for postal shipments at a later date, as that publication date will be a critical trigger for compliance obligations.
- Each national emergency underlying this order is treated as legally independent, which is a deliberate drafting choice designed to maximize the order's resilience to legal challenge.
Conclusion
The broader path is clear: the era of frictionless, duty-free low-value imports is over, at least for the foreseeable future. With adequate collection systems now certified as operational, CBP has the infrastructure to enforce these rules at scale.
Further guidance from CBP on the new postal entry process is expected. When published in the Federal Register, that guidance will set the final compliance deadline for transitioning postal shipments into the formal entry regime.
For more information on how ONESOURCE Global Trade solutions can assist you in managing supply chain risk, tariff challenges and regulatory compliance, contact your Account Manager or Client Success Manager.