What the de minimis exemption was
Section 321 of the Tariff Act of 1930 (19 U.S.C. 1321(a)(2)(C)) let CBP admit goods free of duty and tax when the fair retail value in the country of shipment of articles imported by one person on one day was $800 or less.[1] Congress raised the cap to $800 in 2016, up from $200 set in 1993.[1]
Qualifying shipments could be released from the manifest, or through the voluntary Entry Type 86 electronic process CBP set up in 2019, with far less data than a normal entry and no duty paid.[1] That is the treatment that has been switched off.
Two other Section 321 exemptions are separate and were not suspended by CBP's 2026 rules: bona fide gifts under 1321(a)(2)(A) and personal or household articles accompanying travelers under 1321(a)(2)(B).[1]
Where de minimis stands on September 23, 2026
The suspension was first ordered under IEEPA emergency authority. Once the IEEPA duties were held invalid, Executive Order 14388 of February 20, 2026 continued the suspension, and CBP then wrote it into its own regulations under 19 U.S.C. 1321(b).[7][1] A 2025 statute ends the exemption outright on July 1, 2027.[1]
| Origin or channel | What changed | From | Authority |
|---|---|---|---|
| China and Hong Kong, non-postal | Duty-free de minimis ended. Shipments of $800 or less need an ACE entry with all duties paid | May 2, 2025[4] | Executive Order 14256[4] |
| All countries, non-postal | Suspended regardless of value, origin, mode or method of entry. Entry Type 86 closed | August 29, 2025[5][6] | Executive Order 14324[5] |
| All countries, international mail | No entry needed, but carriers collected a duty on each item: the IEEPA rate for the origin, or $80, $160 or $200 per item for the first 6 months | August 29, 2025[5] | Executive Order 14324[5] |
| All countries, international mail | Suspension continued. The per-item duty became the 10% Section 122 surcharge rate | February 24, 2026[7][2] | Executive Order 14388[7] |
| All countries, non-postal | Indefinite suspension written into CBP regulations: formal or informal entry required | June 24, 2026[1] | CBP interim final rule, 91 FR 37789[1] |
| All countries, international mail | Suspension written into CBP regulations, with a new postal informal entry process | July 24, 2026; some data required from October 22, 2026[2] | CBP interim final rule, 91 FR 37801[2] |
| All countries, all channels | Statutory termination of the exemption | July 1, 2027[1] | Public Law 119-21, section 70531(b)[1] |
Formal and informal entry for low-value goods
With de minimis gone, a shipment of $800 or less needs a normal entry. Formal entry (19 U.S.C. 1484 and 1485) generally applies above $2,500. Informal entry (19 U.S.C. 1498) is available at $2,500 or less, but CBP can require formal entry for any goods when it needs to for admissibility or revenue.[1]
For non-postal shipments that used to claim de minimis, CBP names Entry Type 11 as the main informal entry, with formal entry still an option. Entry Type 11 carries far more data than release from manifest did.[1] Entry Type 86 may no longer be used.[6]
- All duties apply. Former de minimis shipments pay all applicable duties, taxes, fees, exactions and charges.[5] CBP noted that Section 232, 201 and 301 duties went uncollected under the old exemption.[1]
- Bond. Executive Order 14324 authorized CBP to require a basic importation and entry bond for informal entries of $2,500 or less.[5]
- Who files. Entries go in through ACE by a party qualified to make entry: the importer of record or a licensed customs broker it designates.[5][2]
Mail shipments: the new postal informal entry
Mail was handled differently until July 24, 2026. From August 29, 2025, postal items needed no entry, but the carrier collected a duty on each item and paid it to CBP.[5] From February 24, 2026 that duty was the 10% rate of the Section 122 surcharge, which applied until the surcharge expired or CBP's new postal entry took effect, whichever came first.[7][2]
CBP's postal rule took effect July 24, 2026. It suspends de minimis for mail and creates a postal informal entry. CBP officers no longer prepare the entry forms, and duty is no longer collected when the package is delivered.[2] CBP began testing an electronic informal mail entry, Entry Type 13, on September 22, 2026.[3]
- Eligible goods. Mail shipments of $2,500 or less classified only in HTS Chapters 1 to 97.[2]
- Not eligible. Goods subject to Chapter 98 or 99 duties (Section 301, 232 and the like), AD/CVD orders, quotas or partner government agency requirements, and goods claiming duty-free treatment under Chapter 98 or a free trade agreement. These must use formal entry.[2]
- Who may file. The owner or purchaser of the goods, or a licensed customs broker designated by the owner, purchaser or consignee.[2]
- Filing and payment. A monthly spreadsheet of entry data and payment through Pay.gov, both due by the 7th day of the month after the package arrives.[2]
- Bond. A single-transaction or continuous bond must be on file before an informal mail entry of $2,500 or less is released.[2]
What it means for importers
Value no longer decides whether duty is owed. A $300 carton of Chinese-origin goods pays the Column 1 duty and any Section 301 or 232 duty on its HTS line, the same as a full container.[5] Which entry type applies depends on the value, the mode and whether Chapter 99 duties, AD/CVD or agency requirements apply.[1][2]
Commercial importers who used de minimis for samples, replenishment or direct-to-consumer parcels now need someone qualified to file each entry and a bond in place. Airlift USA moves commercial freight, cartons and pallets by LCL or air consolidation and full containers, not individual parcels or mail. The entry for that freight is filed through licensed customs brokers.
How to check what a low-value shipment will owe
The duty on a small shipment is worked out the same way as on a large one. These tools give an estimate. A licensed customs broker confirms the entry.
- Classify each item to 10 digits in the HTS code finder.
- Run the code, the origin, the value and the entry date through the tariff simulator to see the Column 1 duty, each Chapter 99 duty, MPF and HMF.
- Look up common lines in import duty by HTS code.
- If a line carries a Section 301 or 232 duty, plan for formal entry when it comes by mail.[2] See our Section 301 and Section 232 guides.