The $800 de minimis rule for US imports: what it covers and what it does not

How the de minimis rule works

Under Section 321, a single shipment valued at $800 or less per person per day can enter the US as an informal entry with no duty and no formal CBP entry filing. The threshold was raised from $200 to $800 in 2016 and was the highest de minimis threshold of any major importing country.

For a shipment to qualify:

• The fair retail value of the goods must be $800 or less at the US point of delivery.
• The shipment must be addressed to a single recipient.
• Only one de minimis shipment per person per day qualifies. Multiple shipments from the same sender to the same recipient on the same day may be consolidated and treated as a single entry.
• The goods must not be subject to quota, anti-dumping duties, or other trade remedy orders that specifically exclude de minimis treatment.

Qualifying shipments enter under a Section 321 informal entry, which requires only basic data: description of goods, country of origin, and declared value. No formal entry, no customs bond, and typically no duty.

What the de minimis rule does not cover

Several categories of goods are excluded from de minimis treatment regardless of value:

• Goods subject to quota or visa requirements. Textiles and apparel subject to quota cannot enter as de minimis.
• Anti-dumping and countervailing duty (AD/CVD) orders. Goods covered by an AD/CVD order must be formally entered and duties paid, even if the shipment value is under $800.
• Goods requiring other agency action. Products regulated by FDA (food, drugs, medical devices, cosmetics) and CPSC (regulated consumer products) may require permits, registrations, or testing regardless of shipment value. De minimis waives the duty and formal entry, but not the other agency compliance requirements.
• Alcohol and tobacco. Specifically excluded from Section 321 treatment.
• Goods not entering for personal use or retail sale in the normal commercial sense. De minimis is meant for genuine end-use imports, not commercial inventory shipments split artificially to stay under $800.

Recent changes for China imports

In 2025, significant restrictions were placed on de minimis treatment for goods from China and Hong Kong. Executive orders and subsequent CBP guidance suspended de minimis eligibility for goods of Chinese origin, including goods shipped from China and goods manufactured in China regardless of shipping origin.

The practical effect: shipments from China that previously entered duty-free under Section 321 now require formal entry and payment of applicable duties including Section 301 tariffs. This has significantly increased the landed cost of small direct-to-consumer shipments from Chinese suppliers and platforms.

Key points for importers:

• Goods manufactured in China and shipped directly to a US consumer no longer qualify for de minimis exemption.
• Goods manufactured outside China but shipped through China may still face additional scrutiny on country of origin.
• Goods manufactured outside China (e.g. Vietnam, India) and shipped to the US directly from those countries retain de minimis eligibility if under $800 and not otherwise excluded.
• The policy landscape around China de minimis has been shifting rapidly. Verify current CBP guidance before assuming any de minimis treatment applies to your China-origin goods.

What this means for e-commerce and small importers

Before 2025, a significant portion of direct-to-consumer e-commerce from China entered the US under de minimis with no duty. That model has changed for Chinese-origin goods.

For importers testing products from China with small initial orders: those orders now require formal entry and full duties, including Section 301 tariffs, even if each individual package is under $800.

For businesses that previously relied on Chinese platforms shipping directly to US customers under $800: the economics of that model have changed. The duty and compliance cost now applies at the same level as a formal commercial import.

For importers sourcing from non-Chinese factories (Vietnam, India, Bangladesh, Mexico): the de minimis rule still applies if the goods are genuinely manufactured there and shipped directly to the US. This is one reason supply chain diversification has accelerated.