Does de minimis still apply to my shipment?
The U.S. $800 de minimis (Section 321) exemption let low-value shipments enter duty-free. Check the current status for your shipment — tariff policy changed drastically in 2025–26.
The $800 duty-free / entry-free exemption is currently suspended for all countries and all modes of transport. Every commercial shipment — regardless of value — needs a customs entry and owes applicable duties. (Statutory repeal takes effect July 1, 2027.)
❌ De minimis does not apply. This shipment needs a formal or informal customs entry and owes normal duties.
At $120.00 this would have cleared duty-free before the exemption was suspended (China/Hong Kong lost it first, on May 2, 2025). Now it is dutiable like any other import.
How U.S. de minimis changed
- Before May 2025 — shipments ≤ $800 entered duty-free and entry-free under Section 321 (19 U.S.C. 1321). This powered low-value e-commerce imports.
- May 2, 2025 — de minimis ended for goods from China & Hong Kong (EO 14256).
- Aug 29, 2025 — suspended globally, for every country and mode of transport (EO 14324).
- June 2026 — the suspension was written into CBP regulation, so it is a standing rule rather than a temporary order.
- July 1, 2027 — the de minimis exemption is repealed by statute (enacted 2025).
Bottom line: if you were relying on $800 duty-free parcels, that model no longer works. Every shipment needs an entry and owes duty — so landed-cost math and correct HTS classification matter more than ever.
🧮 Landed-cost calculator 🤖 Find your HTS code
Frequently asked questions
Is the $800 de minimis exemption still in effect in 2026?
No. As of October 2026, the Section 321 de minimis exemption is suspended for shipments from all countries and all modes of transport. It ended for China and Hong Kong on May 2, 2025, then globally on August 29, 2025 (EO 14324), and was put into CBP regulation in June 2026. A shipment of $800 or less now needs a customs entry and owes duty the same as any other import.
What is Section 321 / de minimis?
Under 19 U.S.C. 1321, shipments valued at $800 or less could historically enter the U.S. duty-free and with minimal paperwork — the "de minimis" or "Section 321" entry. It is what let low-value e-commerce parcels clear customs without formal entry or duty. That treatment is currently suspended.
Did the 2026 Supreme Court tariff ruling bring de minimis back?
No. The de minimis suspension rests on separate legal authority (CBP's discretion under Section 321 and the TFTEA), so the IEEPA "reciprocal tariff" ruling did not restore it. Separately, Congress set a statutory repeal of the de minimis exemption effective July 1, 2027.
What do I pay now on a low-value shipment?
The normal HTS duty for the goods, plus any Section 301 (China), Section 232 (metals), the forced-labor baseline, AD/CVD if in scope, and CBP fees (MPF, and HMF on ocean) — all assessed through a formal or informal entry. Use the landed-cost calculator to estimate the total.
Informational summary — not legal or customs advice. De minimis and tariff policy are changing rapidly; current as of October 2026. Confirm against CBP guidance (CSMS) and the Federal Register, or consult a licensed customs broker, before filing.