De minimis: the $800 duty-free exemption is suspended
Section 321 of the Tariff Act of 1930 (19 U.S.C. § 1321) let goods worth $800 or less, imported by one person on one day, enter free of duty. Executive Order 14324 suspended that exemption for goods from every country from August 29, 2025. The Supreme Court’s February 20, 2026 IEEPA ruling did not address it, and Executive Order 14388 kept the suspension the same day. CBP has since written it into its regulations: for shipments arriving other than by mail from June 24, 2026 (91 FR 37789) and for mail from July 24, 2026 (91 FR 37801), which also created a postal informal entry. The One Big Beautiful Bill Act (Public Law 119-21) ends the exemption in the statute from July 1, 2027. Low-value shipments now pay every duty their HTS line and origin carry.
- Status
- Suspended
- Threshold
- $800
- Since
- 2025-08-29
- Statute repeal
- 2027-07-01
§ TIMELINE
- The de minimis suspension for mail takes effect in CBP regulations, with a new postal informal entry process. Source
- CBP writes the de minimis suspension into its regulations for shipments arriving other than by mail. Source
- E.O. 14388 keeps the de minimis suspension in place after the IEEPA ruling. Source
- Duty-free de minimis treatment is suspended for low-value shipments from all countries (E.O. 14324). Source
Facts checked 2026-09-30
§ LEGAL BASIS
Primary sources: CBP interim final rule, 91 FR 37789 (de minimis suspended for non-postal shipments) · CBP interim final rule, 91 FR 37801 (de minimis suspended for mail; postal informal entry) · Executive Order 14388, 91 FR 9433 (continuing the de minimis suspension) · CBP notice, 90 FR 42418 (implementing E.O. 14324 from August 29, 2025)
§ FAQ
Is the $800 de minimis exemption still available?
No. It has been suspended for goods from every country since August 29, 2025, whether they arrive by express carrier, freight or mail. The separate exemptions for bona fide gifts and for travelers’ personal articles (19 U.S.C. § 1321(a)(2)(A) and (B)) are not affected.
Did the Supreme Court IEEPA ruling bring de minimis back?
No. Learning Resources, Inc. v. Trump ended the IEEPA tariffs but did not address the de minimis suspension. Executive Order 14388 continued it the same day, and CBP’s June 24, 2026 interim final rules rest it on CBP’s own authority under 19 U.S.C. § 1321(b).
What does a low-value shipment pay now?
Every duty that applies to its HTS line and origin: the MFN rate, Section 301 on China-origin goods, the Section 301 forced-labor duty for the 60 covered economies, and Section 232 or AD/CVD where they apply. It has to be filed as a formal or informal entry by a party qualified to make entry.
How are mail shipments entered?
From July 24, 2026 through the postal informal entry. The filer, who must be the owner, the purchaser or a licensed customs broker, sends CBP the shipment data by the 7th of the following month and pays through Pay.gov. The 10-digit HTS number and, where a specific rate applies, quantity or weight are required from October 22, 2026.
Can IEEPA duties paid on low-value shipments be refunded?
IEEPA duties paid on shipments entered before February 24, 2026 are refundable like any other IEEPA duty, to the importer of record through CBP CAPE. When an express carrier entered the shipment, the carrier files and passes the refund on under its own process; the IEEPA refund checker at /tools/ieepa-tariff-refund explains how.