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Executive Order 14259Executive Order

Amendment to Reciprocal Tariffs and Updated Duties as Applied to Low-Value Imports From the People's Republic of China

Donald J. Trump
Signed: Apr 8, 2025
Published: Apr 14, 2025
Economy & Taxes
Standard Summary
Comprehensive overview

This executive order, issued by President Donald J. Trump and signed on April 7, 2025, amends the reciprocal tariff approach on low-value imports from the People's Republic of China. It expands and tightens duties in response to retaliatory tariffs announced by China. Specifically, it increases certain duties imposed on Chinese goods, strengthens the de minimis rule (the value below which shipments could enter duty-free), and directs multiple federal agencies to implement these changes through adjustments to the Harmonized Tariff Schedule of the United States (HTSUS) and related regulations. The actions are framed as necessary to address national security and economic concerns stemming from trade deficits and reciprocal tariffs, and are to be carried out consistent with existing law and available appropriations. Key elements include a substantial tariff hike (to 84%) on a specific low-value import category, a higher ad valorem rate and per-item postal duties for de minimis shipments, and a mandated implementation process across relevant federal departments and agencies. The order also clarifies that these measures are enforceable but do not create enforceable legal rights for individuals or entities.

Key Points

  • 1Tariff increase on a specific low-value import category: heading 9903.01.63 of the HTSUS is amended to delete 34% and insert 84% as the duty rate, effective for goods entered on or after 12:01 a.m. ET on April 9, 2025.
  • 2Additional tariff increase for PRC retaliation: U.S. note 2 to subchapter III of chapter 99 of the HTSUS is amended to reflect an 84% rate (replacing the prior 34% in the same context).
  • 3De minimis tariff increase (overall effect on small-value shipments): to ensure the tariff policy is not bypassed, the order raises the ad valorem duty from 30% to 90% (section 3(a)), and increases per-postal-item duties from $25 to $75 (section 3(b)) for shipments effective between May 2, 2025 and June 1, 2025, and from $50 to $150 per item starting June 1, 2025 (section 3(c)).
  • 4End of certain de minimis treatment: the order states that de minimis treatment for articles described in section 2(a) of EO 14195 is no longer available effective May 2, 2025, limiting duty-free treatment for some small imports.
  • 5Implementation and legal framework: the Secretary of Commerce, the Secretary of Homeland Security, and the U.S. Trade Representative (among others) are directed to implement these actions, including possible temporary suspensions or amendments of regulations, in coordination with other executive-branch officials. The order relies on authorities under IEEPA, the National Emergencies Act, Trade Act provisions, and related statutes. It also includes standard caveats that the order does not create legal rights and is subject to appropriations.
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