This executive order continues the duty rates imposed in section 3 of Executive Order 14324 pursuant to the International Emergency Economic Powers Act with respect to shipments sent to the United States through the international postal network that would otherwise qualify for the de minimis exemption under 19 U.S.C. 1321(a)(2)(C).

The U.S. Supreme Court has held that the president does not have the authority to impose tariffs under the International Emergency Economic Powers Act.  See our comment to Executive Order 14257 and our client alert on Feb. 20, 2026.