Last verified: 2026-07-20.

The $800 duty-free de minimis exemption is gone. Since August 29, 2025, every commercial shipment entering the United States, regardless of value, regardless of country of origin, and regardless of shipping method, is subject to formal customs entry, 10-digit HTS classification, and full duty payment. There is no single "replacement rate" — instead, low-value shipments now owe whatever duties their product's classification and origin trigger, plus applicable fees, the same as any full-value import. The $800 de minimis exemption was eliminated for China and Hong Kong on May 2, 2025 by Executive Order 14256, and then for goods entered for consumption on or after 12:01 a.m. eastern daylight time on August 29, 2025 for all other countries under Executive Order 14324. After the Supreme Court struck down the IEEPA tariffs, the new proclamation confirms that the suspension of de minimis continues.

What the rule is now

De minimis was the administrative exemption in the Tariff Act letting low-value parcels enter duty-free. The de minimis exception is codified in 19 U.S. Code § 1321(a)(2)(C). The provision aimed to avoid the administrative cost and complexity of clearing and taxing small parcels that are unlikely to yield much customs revenue. Congress last increased the threshold to $800 from $200 in 2015, when it passed the U.S. Trade Facilitation and Trade Enforcement Act.

That treatment has been suspended for all origins. Imported goods from all countries that are valued at or below $800 are no longer eligible for de minimis treatment and are subject to all applicable duties, taxes, and fees. As of 2026 this moved beyond executive-order policy: on June 24, 2026 CBP moved the suspension from executive-order policy into permanent regulation.

Note two narrow survivors: exemptions under 19 U.S.C. 1321(a)(2)(A) and (B) remain in place, allowing American travelers to bring back up to US$200 in personal items and receive bona fide gifts valued at US$100 or less duty-free.

What you pay — non-postal (courier/express) shipments

For anything moving via UPS, FedEx, DHL, or freight, each parcel is now a customs entry. Non-postal shipments are subject to all applicable duties, taxes, and fees and must be filed using an appropriate entry type in the Automated Commercial Environment (ACE) by a party qualified to make entry.

The previous Entry Type 86 for low-value imports is no longer available.

The duty owed is the sum of the standard column-1 (MFN) rate for the HTS code, plus any Section 232 and Section 301 duties, plus the current Section 122 surcharge (see next section). Third-party brokers report added overhead of roughly $4 to $25 per parcel in entry fees, broker fees, and bond costs, plus the underlying tariff.

What you pay — postal (international mail) shipments

Postal mail follows a separate carrier-remittance system rather than per-parcel ACE entries. From August 29, 2025 there were two methods. Methodology 1 is a duty equal to the effective IEEPA tariff rate applicable to the country of origin, assessed on the value of each package; Methodology 2 is a specific duty per package: countries with an effective IEEPA tariff rate under 16% pay $80 per item, 16–25% inclusive pay $160 per item, and above 25% pay $200 per item.

If products from multiple countries of origin are in one package, only the highest IEEPA rate is used.

The flat-fee option has expired. Flat fees of $80, $160, or $200 per item applied depending on the tariff band. However, the flat-fee option ended on February 28, 2026, leaving the ad valorem method as the primary duty calculation mechanism for postal shipments. After the Feb 2026 Supreme Court ruling, the proclamation modifies the tariff rates applicable to packages sent through the international postal network to apply the new Section 122 tariff, at least until CBP publishes a different entry process.

How this interacts with the 2026 tariff shakeup

De minimis policy is entangled with the broader IEEPA litigation. In an opinion authored by Chief Justice Roberts, the Court held that IEEPA does not give the President authority to impose tariffs, affirming a lower court decision that invalidated tariffs on Canada, Mexico, and China and reciprocal tariffs on most other imports. Crucially, the de minimis suspension survived: to keep the suspension in effect after termination of the IEEPA tariff orders, President Trump issued a new executive order on February 20, 2026 that changes the legal basis for the suspension, maintaining it without modification.

The IEEPA tariffs were replaced with a Section 122 surcharge. On February 20, 2026, the President signed a proclamation authorizing tariffs under Section 122 at 10% for imports from all countries; Section 122 allows these tariffs for only 150 days (until July 2026) without Congressional extension. This is volatile: on February 21, 2026, President Trump announced he would increase the 10% tariff to 15% for all countries — the maximum allowed under Section 122. Confirm the current rate before quoting a landed cost, and note that Section 232 and Section 301 duties are unaffected by the Supreme Court ruling and still apply.

Key dates

| Date | Event | |---|---| | May 2, 2025 | De minimis eliminated for China and Hong Kong (EO 14256). | | Aug 29, 2025 | Suspension effective for all other countries (EO 14324). | | Feb 20, 2026 | Supreme Court ruled IEEPA does not authorize the President to impose tariffs; EO 14388 continued the de minimis suspension. | | Feb 24, 2026 | All IEEPA-based tariffs terminated at 12:00 am eastern time; Section 122 surcharge took effect. | | Feb 28, 2026 | Postal flat-fee (specific duty) option ended; ad valorem only. | | Jun 24, 2026 | CBP moved the suspension into permanent regulation. | | ~Jul 24, 2026 | Section 122 surcharge 150-day window lapses absent Congressional action. | | Jul 1, 2027 | Statutory termination of the de minimis exemption under the One Big Beautiful Bill Act. |

What operators typically need to do

- Classify everything. All imports must include the 10-digit HTSUS codes when filed electronically through ACE.

- Pick a fulfillment model. Options in practice: keep direct-from-origin shipping with per-parcel entry; or ship in bulk to US warehouses where duties are paid once at bulk import, eliminating per-parcel entry overhead and dropping transit time to 1 to 3 days.

  • Watch the Section 122 clock. The surcharge rate and its July 2026 expiry directly change landed cost; verify before pricing.

Quick answers

Is the $800 de minimis exemption completely eliminated? Yes, for all countries. It was suspended for China and Hong Kong effective May 2, 2025, and for all other countries effective August 29, 2025 (continued by executive order in February 2026). Shipments of $800 or less now owe applicable duties and require a customs entry regardless of country of origin.

Do postal and courier shipments pay the same way? No. International mail follows a carrier-remittance model, while commercial couriers require a customs entry filed through ACE. Postal duties are now assessed ad valorem after the flat-fee option ended February 28, 2026.

Did the Supreme Court ruling bring back de minimis? No. Following the Supreme Court ruling on IEEPA tariffs, Executive Order 14388 continued the de minimis suspension; the ruling did not restore de minimis.

Are gifts from overseas still duty-free under $100? The statutory gift exemption remains, but CBP has narrowed enforcement and gifts from commercial e-commerce sellers do not qualify.

When does the statutory repeal take effect? The OBBBA sets a hard statutory endpoint: it repealed the statutory basis for the de minimis exemption but delayed implementation until July 1, 2027. The executive/regulatory suspension already applies before then.

Primary sources

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This page is informational only and is not legal, customs, or trade-compliance advice. Rates and rules change; verify against the linked primary sources or with a licensed customs broker before acting.