The $800 de minimis exemption is suspended - what now?
As of 21 Oct 2026 - verify before relying. Tariff rules changed several times in 2026. Figures are estimates, not customs or legal advice. Confirm classification and duties with a licensed customs broker. How we calculate · Update log
What happened
Section 321 used to let a shipment worth $800 or less enter duty-free with minimal paperwork. It is now suspended indefinitely for every mode:
- Non-postal (express couriers, air, ocean, truck): suspended from 24 Jun 2026 (Federal Register 2026-12670).
- International mail: suspended from 24 Jul 2026, with a new postal informal-entry process (Federal Register 2026-12669).
Bona fide gifts and travelers' personal exemptions still apply. Commercial shipments do not qualify.
What it means for you
- Every commercial shipment pays duty: the column 1 rate plus any Section 301 or 232 tariffs. A $500 parcel of Vietnamese apparel now pays its normal rate plus 12.5%.
- Every shipment needs an entry. At $2,500 or less this is usually an informal entry, with an automated MPF of $2.77 (FY2027). Above $2,500, formal entry with MPF of at least $34.58.
- Couriers charge for clearance. Express carriers usually add brokerage or disbursement fees on top of duty. Ask for these up front.
- Consolidating is often cheaper. Many small parcels can cost more in per-entry fees than one consolidated LCL or air shipment with a single entry.
Example
Illustrative estimate: cotton knit T-shirts (HTS 6109.10.00, column 1 rate 16.5%), $600 customs value, from Vietnam, by courier. Duty is 16.5% + 12.5% forced-labor 301 = 29% = $174.00, plus MPF $2.77 as an informal entry. Before the suspension, this shipment would have entered duty-free. Run your own numbers in the tariff calculator.
What to do now
- Re-price products using full landed cost, not product + shipping.
- Get your HTS codes right; you'll now pay on every shipment.
- Compare courier "all-in" pricing with consolidated freight plus a customs broker.
- If you ship often, consider a continuous customs bond and a broker relationship.
Shipping small parcels regularly? Compare courier, air and consolidated LCL quotes.
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