Mail and e-commerce
De Minimis (Section 321)
De minimis was the duty-free exemption for shipments of $800 or less under 19 U.S.C. 1321. Its suspension for all countries started on August 29, 2025.
What does De Minimis (Section 321) mean?
Section 321 of the Tariff Act (19 U.S.C. 1321) let CBP pass low-value shipments free of duty and tax. The limit was a fair retail value of $800 for one person on one day (19 CFR 10.151).
Executive Order 14324 suspended duty-free de minimis treatment for all countries from August 29, 2025. Executive Order 14388 of February 20, 2026 continued the suspension, also for shipments through the international postal network.
CBP put the suspension into its regulations for all modes, including mail (19 CFR 10.151(b), 145.31(b)). Public Law 119-21 repeals the de minimis exemption from July 1, 2027.
Low-value shipments now need an informal or a formal entry, and entry type 86 is no longer available. The bona fide gift exemption still applies: $100 per person per day, or $200 from the U.S. Virgin Islands, Guam or American Samoa.
What does it mean for your shipment?
Plan for duty and an entry on every low-value shipment, including mail. We file informal (type 11) and formal (type 01) entries for e-commerce shippers.
Allied CHB, licensed customs broker, CBP filer code 9AJ.
Where does this come from?
Read more on this site
All glossary terms · General information, not legal advice.