- Confirm the current rule before pricing. Check the CBP guidance and the Federal Register notice rather than relying on a threshold you remember.
- Decide the value basis. The Customs Value Calculator helps separate merchandise value from freight, insurance, and other additions where the destination basis includes them.
- Prepare a candidate HS code for every line. Use the HS Code Finder for the candidate and verify it in the official schedule.
- Confirm the country of origin from a production record, then read the origin and duty answer to see why origin and ship-from location are different facts.
- Estimate the duty and fees. The Import Duty Calculator keeps base duty, additional measures, and fees on separate lines, and the MPF and HMF Calculator covers the US user fees where they apply.
- Choose the channel with the documentation in mind. A postal parcel, a courier shipment, and a marketplace label do not require the same data or produce the same clearance path.
- Reconcile the shipping documents. The Commercial Invoice Generator produces a draft after the line structure is reviewed, and the Invoice Consistency Checker catches value and quantity conflicts.
- Reprice the product and the shipping promise. If duty now applies to a low-value parcel, the old customer-facing price and delivery time may no longer hold.
- Keep the check date and the source with the shipment record so a later dispute can be explained.
Guide
De Minimis Suspension: What the End of Duty-Free Low-Value Imports Means
The US de minimis exemption for low-value shipments is suspended. Review what changed, what evidence to check, and how to prepare duty, data, and entry choices for parcels that no longer enter duty-free.
Answer Summary
Preparation checklist
The US de minimis exemption was a value-based rule that allowed qualifying low-value shipments to enter without duty and tax. It is not a general global threshold, and it is no longer a safe assumption.
CBP has published rules that indefinitely suspend the exemption, and the change is described as applying to merchandise arriving through all modes rather than to a single shipping channel.
The suspension has been challenged in litigation, so the operational position should be confirmed against current official guidance rather than treated as settled.
For a seller, the practical consequence is that low-value parcels may now need duty, import charges, and complete customs data, which changes pricing, documentation, and channel choice.
Use this workflow
Required fields or decision table
Fields to prepare before the document draft
| Field or decision | What to prepare |
|---|---|
| Declared value and currency | State the transaction value and the currency. The exemption was defined by value, so once it is suspended the value still drives the duty base and must be defensible. |
| Country of origin | Record where the goods were made or substantially transformed. Origin can change the duty treatment even when the value is low. |
| Candidate HS code | Prepare a candidate code before the label is created. Low-value treatment did not remove the need to describe the goods; without the exemption, a missing code becomes a practical problem rather than a courtesy. |
| Shipment channel | Record whether the shipment moves by postal, courier or express, freight, or a marketplace label. Each channel transmits data differently and handles clearance differently. |
| Entry path | Note the entry process the carrier or broker will use for the shipment and the data it requires. The entry path can change when the exemption is not available. |
| Product restrictions | Flag regulated or restricted categories such as batteries, cosmetics, food, supplements, and alcohol. These can fall outside simplified treatment regardless of value. |
| Duty and fee estimate | Estimate duty, any additional trade-remedy layer, and carrier processing fees separately so the customer-facing price is not built on one blended number. |
| Evidence date | Record the date you checked the rule and the exact source used. This is an area where the position has moved and may move again, so an undated assumption is not usable. |
Step-by-step preparation
How to prepare the draft
Ecommerce example
How this looks in a seller workflow
A small cross-border seller ships USD 60 parcels directly to US customers. The pricing model assumed the parcel entered free of duty and tax, and the shipping promise assumed a simple postal clearance.
If the exemption is not available, the same parcel may now attract duty and import charges, and the carrier may require complete customs data at the moment the label is created. The seller discovers the problem when a customer is asked to pay a charge on delivery, which damages the review and the repeat purchase.
The practical fix is to prepare the data before the label, not after. The seller builds a candidate HS code per line, fixes the country of origin, estimates the duty and fees on separate lines, and then decides whether the direct-to-consumer price still works or whether to move that market to a landed-price model. Because the legal position has been contested, the seller also records the date of the check.
- Confirm the current rule and record the date.
- Prepare a candidate HS code per line.
- Fix the country of origin from a record.
- Estimate duty and fees separately.
- Reprice or change the shipping promise.
Verification checklist
Review the record before it enters a shipment or filing workflow
- The current de minimis position was checked against CBP and Federal Register guidance on a recorded date.
- A candidate HS code exists for every line, even when the declared value is low.
- The country of origin is supported by a production record and is not the ship-from location.
- Duty, any additional measure, and fees are estimated on separate lines rather than as one blended figure.
- The entry or clearance path the carrier will use has been identified.
- Regulated or restricted product categories have been flagged rather than assumed to qualify.
- The customer-facing price and delivery promise have been reviewed against the new duty and fee position.
- The source used and the check date are stored with the shipment record.
Source-backed checks
What external guidance supports this workflow?
- Federal Register: indefinite suspension of the de minimis exemptionThe published rule that indefinitely suspends the exemption for merchandise arriving through the covered modes.
- CBP: suspending duty-free de minimis treatmentCBP guidance on the suspension and what it means for low-value shipments.
- White House: suspending duty-free de minimis treatment for all countriesThe presidential action that initiated the suspension of duty-free de minimis treatment.
- eCFR: 19 CFR Part 143, special entry proceduresThe current regulations for special entry procedures and informal entry, which govern how low-value shipments are processed.
Internal workflow links
Use the same catalog data in the next review step
- Create a classification casePaid workspace: retain product facts, HTS candidates, evidence, risk notes, and exports in one review record.
- Run a catalog reviewPaid workspace: review repeated SKUs and platform CSV rows with source-separated credits and history.
- Open reviewed recordsPaid workspace: keep reviewed fields and mapped exports available for later shipment work.
- Compare plansCompare one-time and monthly credits for repeated customs-data workflows.
- Official sourcesVerify current CBP, USITC, agency, and carrier requirements before filing.
- MethodologySee how TariffCatalog separates facts, candidates, estimates, and final filing decisions.
- CorrectionsReport an outdated source or unclear workflow for editorial review.
Common mistakes
What to avoid
- Continuing to price low-value parcels as if duty still does not apply.
- Quoting a remembered USD 800 threshold without checking the current rule.
- Leaving the HS code blank because the parcel is small.
- Using a warehouse or ship-from country as the country of origin.
- Blending duty and carrier fees into one number so the customer-facing price cannot be explained.
- Assuming a marketplace label follows the same clearance path as a postal parcel.
- Ignoring regulated product categories that fall outside simplified treatment.
- Failing to record the date and source of the rule check when the position is under litigation.
Editorial
Editorial review note
Written by the TariffCatalog Editorial Team for ecommerce document preparation workflows. The page is designed as a preparation checklist, not a filing outcome.
Maintained by Ryan Cole, with review focused on ecommerce catalog, document, and source-check workflow clarity.
Document requirements may be required differently by carrier, destination, shipment value, and product facts. Use the methodology, sources, and corrections pages to understand how the page is maintained.
Official source note
References to verify
Use official sources, carrier guidance, postal operator rules, and destination requirements to verify before filing or shipping.
USITC HTS
Use this official source when checking final classification, duty treatment, or customs requirements.
CBPUse this official source when checking final classification, duty treatment, or customs requirements.
EU TARICUse this official source when checking final classification, duty treatment, or customs requirements.
UK Trade TariffUse this official source when checking final classification, duty treatment, or customs requirements.
FAQ
Common questions
Is the US de minimis exemption still suspended?
As of late 2026 the exemption is described as indefinitely suspended for covered merchandise arriving through the listed modes. Because the action has been challenged in litigation, confirm the current position against CBP and Federal Register guidance for the date of your shipment rather than relying on this page alone.
Is the de minimis threshold still USD 800?
The USD 800 figure described the value-based exemption that existed before the suspension. It should not be treated as a currently available duty-free allowance. Check the operative guidance for the date of your shipment.
Do I now owe duty on a package worth under USD 800?
It may. When the exemption does not apply, duty and import charges can be assessed on a shipment that previously entered free of duty and tax. The amount depends on the value basis, the classification candidate, the origin, and any additional measure that applies.
Does this apply to every shipping channel and country?
The suspension is described as reaching merchandise arriving through all modes, but the practical process still differs by channel. Postal, courier or express, freight, and marketplace-label shipments transmit data and clear differently, so confirm the specific process with the operator you use.
Can the suspension change again?
It can. The measure has been the subject of litigation, and customs policy in this area has moved more than once. Treat any statement of the rule as a dated snapshot, and record the date and source you used.
Do I still need an HS code on a low-value shipment?
An HS code candidate is strongly recommended for every line even when a shipment is low in value. Without the exemption, incomplete data is more likely to slow clearance or trigger a request for more information, so preparing the code in advance is the lower-risk path.
How should I reprice a low-value product?
Estimate the duty, any additional measure, and the carrier fees on separate lines, then rebuild the customer-facing price from that total. In some markets the more durable answer is a landed-price model rather than absorbing an unpredictable charge after the sale.
Disclaimer
TariffCatalog provides informational tools and preparation workflows only. Verify final classification, rates, document requirements, and filing treatment with official sources or licensed professionals.