United States of America: Executive Order continuing the suspension of duty-free de minimis treatment for all countries entered into force

On 24 February 2026, the modifications to U.S. note 2 of subchapter III of chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS), provided for in the Executive Order on Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries, took effect for goods entered for consumption, or withdrawn from a warehouse for consumption. Subdivisions (a), (c), (j), (l), and (m) were modified by deleting text relating to de minimis exemption availability for products of Mexico and Canada. Subdivision (u) was modified by deleting text excluding products of China and Hong Kong from the de minimis exemption. Subdivision (w) was deleted in its entirety. Subdivision (y) was modified to replace the existing ad valorem and specific duty rate structure with a single duty rate set by the Proclamation of 20 February 2026 (Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems), assessed on the value of each dutiable postal item. Entry for shipments previously qualifying for the de minimis exemption must be filed in the Automated Commercial Environment (ACE), except for international postal network shipments, which remain dutiable under Executive Order 14324 as amended.