De Minimis Exemption 2026: Is the $800 Rule Still in Effect, and What It Means for Your Imports

By SaveOnShip Editorial Team — Logistics Data Editorial Team. Last updated: 2026-08-31. Policy data current as of 2026-08-31; this topic changes fast, so confirm the latest status before each shipment.

Quick answer: No, the US de minimis exemption is not in effect. The rule that once let goods valued at or under $800 (Section 321) enter the United States duty-free was suspended for all countries and all transport modes on August 29, 2025. Every shipment, regardless of value, now owes duty, taxes, and a formal entry. The exemption was then written into law for elimination by the One Big Beautiful Bill Act (enacted July 4, 2025), with CBP issuing interim rules in June 2026 to suspend it indefinitely ahead of full statutory repeal set for July 1, 2027. If you import low-value parcels, plan as though duty-free de minimis entry is over.

TL;DR: The $800 de minimis duty-free threshold is gone. It was suspended for China first, then extended to every origin on August 29, 2025, and it is being repealed by statute rather than restored. Low-value parcels that used to clear free now attract duty, taxes, and formal entry fees. This guide covers what the rule was, the exact timeline of how it ended, who is most affected, and how to budget landed cost without it.

De minimis was the quiet engine of cross-border e-commerce for a decade, and its end reshapes the landed-cost math for anyone shipping low-value goods into the US. For the duty you now owe on those parcels, our US customs duty calculator guide shows how to estimate it before you ship.

What was the US de minimis exemption (Section 321, $800)?

"De minimis" is Latin for "about minimal things." In US customs law, the de minimis exemption, codified as Section 321 of the Tariff Act, allowed an import shipment valued at or under a set threshold to enter the country free of duty and taxes and with minimal paperwork. The US raised that threshold to $800 in 2016, one of the most generous de minimis values in the world.

In practice, the rule meant a $30, $200, or $790 parcel from an overseas seller could clear US customs without the buyer paying import duty and without a formal customs entry. That combination of zero duty and fast clearance is what powered direct-to-consumer cross-border shipping. The de minimis value was a per-shipment threshold, generally applied to goods imported by one person on one day.

For authoritative background on how the threshold worked, the International Trade Administration's de minimis value reference explains the concept, and U.S. Customs and Border Protection sets the rules for what now owes duty at the border.

Is the de minimis exemption still in effect in 2026?

No. As of late August 2025 the US de minimis exemption is suspended for all countries and all modes of transport, and it is in the process of being eliminated by statute. The duty-free $800 treatment that importers relied on for years no longer applies to any shipment.

Two separate actions ended it. First, the executive branch suspended duty-free de minimis treatment, initially targeting China and then, on August 29, 2025, extending the suspension to every country and every mode. Second, Congress moved to repeal the exemption in law. The One Big Beautiful Bill Act, enacted July 4, 2025, terminated the de minimis exemption, and CBP issued interim final rules in June 2026 to suspend it indefinitely ahead of full statutory repeal set for July 1, 2027. The Federal Register notice on the indefinite suspension is the primary source for the current status.

Because this situation is still evolving, treat this article as a snapshot dated 2026-08-31 and confirm the latest status with CBP or your provider before relying on it for a specific shipment.

The de minimis timeline: how the exemption ended

The end of de minimis was a staged process, not a single switch. The key milestones:

• Pre-2025 — The $800 Section 321 threshold applies broadly; low-value parcels enter the US duty-free.
• Early to mid 2025 — Executive action suspends duty-free de minimis treatment for China-origin goods first.
• July 4, 2025 — The One Big Beautiful Bill Act is enacted, legislating the termination of the de minimis exemption.
• August 29, 2025 — The suspension extends to all countries and all transport modes; every shipment now owes duty and formal entry.
• February 2026 — The White House continues the suspension of duty-free de minimis treatment for all countries.
• June 24, 2026 — CBP issues interim final rules indefinitely suspending the exemption.
• July 1, 2027 — Full statutory repeal of the exemption is scheduled to take effect.

The direction of travel is consistent: the exemption is being dismantled, not paused temporarily. Importers waiting for it to "come back" on its own should plan on the assumption that it will not.

What the end of de minimis means for your import costs

The practical effect is that the all-in cost of a low-value import has risen. Where a $100 parcel once arrived with no duty and no formal entry, it now owes:

• Import duty — based on the product's tariff classification and country of origin, including any additional tariffs that apply to China-origin goods.
• Import taxes and fees — such as the merchandise processing fee on formal entries.
• Brokerage and handling — the cost of a formal customs entry, which many low-value shipments never needed before.

For a seller shipping thousands of small parcels, this turns a near-zero customs cost line into a material one. For a buyer used to duty-free delivery, it means surprise charges on arrival. None of these figures are fixed in advance; the duty and fees on a given parcel depend on its classification, value, and origin, so any number you see is an approximate reference band that requires manual confirmation per shipment.

Who is most affected, and what can importers do now?

The end of de minimis hits hardest where the model depended on duty-free low-value parcels.

• Direct-to-consumer sellers shipping small orders from overseas to US customers feel the biggest squeeze, because duty and entry costs now apply to orders that were previously exempt.
• Marketplaces and platforms built around ultrafast, duty-free cross-border shipping have had to rework pricing and fulfillment.
• Individual buyers importing personal goods face duty on purchases that used to arrive free.

What can you do? First, reprice: build duty, taxes, and entry fees into your landed-cost model instead of assuming zero. Second, reconsider fulfillment: consolidating parcels, using US-based warehousing, or routing through a customs bonded warehouse can change when and how duty is paid. Third, get your tariff classifications right, because the duty you owe now depends on them; our harmonized tariff code guide covers how classification drives the rate. Finally, confirm the latest rules before each shipment, since this area is still changing.

How to budget landed cost without the exemption

Without de minimis, every shipment's landed cost now includes duty and fees, so budgeting means estimating that total before you commit. The components are the product cost, international freight, insurance, duty, taxes, and entry or brokerage fees. Each of these is an approximate reference band until confirmed for your specific shipment.

A practical workflow: classify your product to get its duty rate, estimate the duty and fees with a US customs duty calculator, then confirm the final figures with CBP or a customs professional before shipping. The full method for adding up these components is in our landed cost calculator guide. The key shift from the de minimis era is that duty and entry costs can no longer be treated as zero, so they belong in your pricing from the start.

SaveOnShip is a China-to-global logistics route lookup and comparison platform, not a carrier, freight forwarder, customs broker, or booking service. You can use it to compare Chinese logistics companies by route coverage, price band, and data freshness, browse destination-country route options, review top-rated providers by route, and read how our route data is sourced and bounded before you plan around the new rules. For the authoritative word on what now owes duty, U.S. Customs and Border Protection is the reference.

Frequently asked questions

Is the $800 de minimis still in effect?

No. The US de minimis exemption was suspended for all countries and all transport modes on August 29, 2025. Every shipment, regardless of value, now owes duty, taxes, and a formal entry. The exemption is also being eliminated by statute, with full repeal set for July 1, 2027.

What is the de minimis rule in the United States?

The de minimis rule, codified as Section 321, allowed import shipments valued at or under a threshold, raised to $800 in 2016, to enter the United States free of duty and taxes and with minimal paperwork. That duty-free treatment has now been suspended for all origins.

Why did the US get rid of the de minimis exemption?

The exemption was ended through a combination of executive action and legislation. The executive branch suspended duty-free de minimis treatment, targeting China first and then all countries on August 29, 2025, and the One Big Beautiful Bill Act, enacted July 4, 2025, terminated the exemption in law, with CBP suspending it indefinitely in 2026 ahead of statutory repeal in July 2027.

When did the de minimis exemption end?

The suspension took effect for all countries and modes on August 29, 2025. China-origin goods lost duty-free treatment earlier in 2025. The legal termination was set by the One Big Beautiful Bill Act in July 2025, with full statutory repeal scheduled for July 1, 2027.

---

Ready to plan around the new rules? [Get in touch](https://saveonship.com/contact) or [compare providers](https://saveonship.com/compare) to see route coverage, price bands, and data freshness side by side.

Disclaimer: SaveOnShip is a logistics route lookup and comparison platform, not a freight forwarder, carrier, customs broker, or booking service. Customs rules, duty rates, and the status of the de minimis exemption described here are approximate references compiled from public sources as of 2026-08-31, for reference only; they are not legal, tax, or customs advice, and this area changes quickly. Shipment-specific duty, taxes, fees, and eligibility require manual confirmation with U.S. Customs and Border Protection, a licensed customs broker, or your provider before each shipment.

Comparing providers and reference price bands on your lane? Explore [country routes on SaveOnShip](https://saveonship.com/countries), check our [data methodology](https://saveonship.com/data-information), or [get in touch](https://saveonship.com/contact).