The $800 De Minimis Rule (2026 Status)
The $800 duty-free exemption that once let low-value shipments into the U.S. without duties is no longer available for imports from China — or anywhere else.
What the de minimis rule was
"De minimis" comes from U.S. customs law (19 U.S.C. § 1321). For years it let a shipment valued at or under $800 enter the United States duty-free and with minimal paperwork, processed by CBP as a "Section 321" entry. The threshold was raised from $200 to $800 in 2016.
The point was efficiency: it spared both U.S. Customs and importers the cost of formally processing huge volumes of very low-value parcels. In practice it became the backbone of direct-from-China e-commerce, letting low-value orders and samples arrive without duty.
What changed
The exemption was removed in stages during 2025, and it now applies to no country of origin:
- 2016 — De minimis threshold raised to $800.
- 2 May 2025 — Exemption ended for goods from China and Hong Kong.
- 29 August 2025 — Exemption suspended for all countries, putting every origin on the same footing.
- 1 July 2027 — A permanent statutory repeal is scheduled to take effect, so even if the current suspension were lifted, the exemption is set to disappear by law.
This remains a contested and evolving area, with ongoing litigation over the executive actions involved. The practical situation today is clear — there is no $800 free pass — but the legal details continue to move, which is why you should verify current treatment before relying on any single figure.
What applies to low-value China imports now
With de minimis gone, a low-value shipment from China is treated like any other import. You should plan for:
- Base duty on the product value, based on its HTS classification.
- Additional tariffs where they apply — Section 301, Section 232, and the temporary Section 122 surcharge.
- The Merchandise Processing Fee (MPF) and, for ocean freight, the Harbor Maintenance Fee (HMF).
- A formal or informal customs entry, which now applies regardless of how small the shipment is.
The bottom line for planning: budget for full duties and entry on every shipment from China, even small ones. To see what that looks like for your order, use the import cost calculator to estimate landed cost per unit and whether the numbers still work.
Frequently Asked Questions
Is there still an $800 duty-free limit for imports from China?
No. As of 2026 the $800 de minimis exemption is suspended for shipments from all countries, China and Hong Kong included. Low-value China shipments now require a customs entry and owe normal duties, tariffs, and fees regardless of value.
What is the de minimis rule?
De minimis (19 U.S.C. § 1321) historically let shipments valued at or under $800 enter the United States duty-free with minimal paperwork, processed as a CBP Section 321 entry. It existed to spare both CBP and importers the cost of formally processing very low-value shipments.
When did the $800 de minimis exemption end?
For China and Hong Kong it ended on 2 May 2025. For all other countries it was suspended on 29 August 2025. Congress separately passed a permanent repeal of de minimis that is scheduled to take effect on 1 July 2027.
Can I split a large order into under-$800 shipments to avoid duty?
No. Because the exemption is suspended for all countries, breaking an order into smaller shipments no longer makes them duty-free. Deliberately structuring entries to evade duties can also carry CBP penalties.
How much will I owe on a low-value China shipment now?
It depends on your product's HTS classification and the tariffs in effect, but you should budget for base duty plus any Section 301, Section 232, or Section 122 tariffs, the Merchandise Processing Fee, and, for ocean freight, the Harbor Maintenance Fee. The import cost calculator estimates this for planning.
Planning Information Only
This page is general information, not legal, customs, tax, or financial advice, and it summarizes a rapidly changing area of trade policy. Final duties, fees, and entry treatment are determined by U.S. Customs and Border Protection and depend on details such as HTS classification, entry type, carrier channel, and entry date. Verify current rules with CBP or a licensed customs broker before committing funds to an order.