An executive order signed Feb. 6, 2026, creates a process for an extra duty on U.S. imports from foreign countries that obtain goods or services from Iran. The order, published in the Federal Register on Feb. 11, 2026, says a national emergency involving the Government of Iran continues.

The order took effect at 12:01 a.m. eastern standard time on Feb. 7, 2026. It is Executive Order 14382.

Beginning on that effective date, the order says, an added duty based on the value of the goods — for example, 25 percent — may be placed on products of any country that, directly or through others, buys, brings in, or otherwise obtains goods or services from Iran. The order does not fix one rate for every country. It says the President decides whether to impose a duty, and how large it should be, after receiving a finding and a recommendation.

The order directs the Secretary of Commerce, consulting the Secretary of State and any other senior official the commerce secretary considers appropriate, to decide whether a foreign country has made such acquisitions after the effective date. If the finding is yes, the commerce secretary must tell the Secretary of State and include information relevant to that finding.

The order then directs the Secretary of State, consulting the Treasury, Commerce, and Homeland Security secretaries and the United States Trade Representative, to decide whether an extra duty should apply to that country’s goods and how far it should go. If the answer is yes, the secretary of state informs the President of the recommendation, and the commerce secretary informs the President of the related finding. The order says the President will consider those materials, among other relevant things, before deciding.

The commerce and state secretaries may issue rules, regulations, and guidance needed to carry out the order. The order also directs those two secretaries and the trade representative to take all actions necessary to put it into effect, including temporary suspension or amendment of regulations and notices in the Federal Register. The head of each executive department and agency must take appropriate steps within that agency’s authority and may redelegate that authority as law allows.

The order says the national emergency first declared on March 15, 1995, continues, as later orders have further described it. That earlier order found that the actions and policies of the Government of Iran were an unusual and extraordinary threat to U.S. national security, foreign policy, and the economy. The Feb. 6 order says an added duty, together with measures already taken, is necessary to deal with that emergency. It does not state that it revokes the earlier orders.

The order reserves power for the President to change it, including in light of new information, advice from senior officials, or changed circumstances. The President may also modify it if a foreign country retaliates, or if Iran or an affected country takes significant steps to address the emergency and aligns sufficiently with the United States on security, foreign policy, and economic matters.

The order directs the Secretary of State to watch the circumstances of the emergency and to tell the President of any development that, in that official’s opinion, might call for further presidential action. After consulting the officials named in the order, the secretary of state must recommend more action if the steps taken are not effective. The commerce secretary must keep watching whether foreign countries obtain goods or services from Iran, including after a country has already been found to do so.

Under the order, goods or services from Iran are only those that U.S. persons are already barred from trading in with respect to Iran. Acquisitions through intermediaries or third countries count when the commerce secretary determines the origin can reasonably be traced to Iran. Iran means the Islamic Republic of Iran, its territory, and other areas where its government claims sovereignty or rights and exercises partial or total control, or where it gains an economic benefit under international arrangements. The order defines the Government of Iran to cover its political subdivisions, agencies, and instrumentalities. That definition names the Central Bank of Iran and the Islamic Revolutionary Guard Corps, and it covers any person that government owns or controls, or anyone acting on its behalf.

If any part of the order is held invalid, the order says the rest stays in effect. Other actions already imposed to deal with national emergencies declared with respect to the Government of Iran are not affected. The order says it creates no right or benefit that a party can enforce against the United States. The Department of Commerce is to bear the cost of publishing the order.