If your business imports product into the USA you may have relied on the de minimis exemption in the past. This rule allowed companies to import shipments that were valued under $800.00 US dollars duty and tax free.
As of February, 2025 the administration eliminated the de minimis threshold for all countries. This policy change was disputed at the Court of International Trade (CIT) and in August 2026 the CIT ruled that the Administration is allowed to nullify or void an existing trade privilege. Therefore, the elimination of the de minimis rule will stand.
As a result, the process for importing low value shipments into the USA has significantly changed. Importers need to understand the potential additional costs that could be incurred when planning purchases.
All shipments will now require several additional steps to be undertaken to gain release.
Duties, taxes and processing fees may apply to all shipments. US Customs will collect these charges before the goods are released into the Commerce of the United States, which means prior to delivery to you.
Importers will need to provide the following minimum data items on the documentation accompanying the shipment:
Importers will need to provide the following minimum data items on the documentation accompanying the shipment:
- Product Classification (Harmonized Tariff System codes)
- Originator Name and Address
- Declared Value in US Dollars
- Country of Origin
- Importer Name and Address
Importers can present this data themselves through the ACE (Automated Commercial Environment) with U.S. Customs or they can establish a Power of Attorney with a licensed Custom Broker who will submit the documents on their behalf.
If you’re importing low value goods, you will now need to investigate the various trade programs that are available between the origin country and the USA. There are potential opportunities to avoid or lower duties and taxes based on existing agreements. Your customs broker can help you determine the availability and documentation required to take advantage of these programs.