What is de minimis (Section 321)?

Tariffs and customs glossary · 1 primary source

The rule that let shipments worth $800 or less per person per day enter the US free of duty and with minimal paperwork. It is currently suspended for all countries.

19 U.S.C. 1321 allows CBP to admit low-value shipments free of duty and tax; the limit was raised from $200 to $800 in 2016. Online sellers shipping parcels straight to US buyers relied on it heavily.

In 2025 the US suspended duty-free de minimis treatment, first for goods from China and Hong Kong and then, from 29 August 2025, for shipments from every country, so low-value parcels now need a formal or informal entry and pay the applicable duties. The One Big Beautiful Bill Act also repeals the statutory exemption from 1 July 2027. Check CBP's current guidance for the entry type your shipment needs.

Sources

19 U.S.C. 1321 (Cornell LII)

Related terms

Customs value (transaction value)The value duty is charged on. In the US it is normally the transaction value: the price actually paid or payable, plus certain additions.
Ad valorem dutyA duty charged as a percentage of the goods' customs value, such as 3.4%.

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