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

Customs & rules · Updated October 2026

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The de minimis exemption, formally Section 321 of the Tariff Act, allowed shipments with a retail value under $800 to enter the US duty-free and with greatly reduced customs paperwork. It was originally designed for personal imports and low-value gifts, but it became the backbone of cross-border e-commerce, enabling direct-to-consumer shipments from China to arrive without duty or formal entry.

The exemption has since ended: for China and Hong Kong goods on 2 May 2025, for every country on 29 August 2025, and indefinitely for air, ocean and truck from 24 June 2026 (mail followed on 24 July 2026). This guide explains how the rule worked and what changed. Dated sources are on our US import rules timeline.

Key takeaways

Section 321 de minimis used to let shipments under $800 per person per day enter the US duty-free, but no country is eligible now.
China and Hong Kong goods lost eligibility on 2 May 2025 and every country on 29 August 2025. They need formal or informal entry and duties, including Section 301 tariffs for China-origin goods.
Goods manufactured outside China (Vietnam, India, Mexico) are no longer eligible either, since the suspension covers every country.
De minimis never waived FDA or CPSC compliance requirements, only the duty and formal entry paperwork.
Splitting orders to stay under $800 is customs evasion. CBP consolidates same-sender, same-recipient, same-day shipments into a single entry.

How the de minimis rule works

Under Section 321, a single shipment valued at $800 or less per person per day could 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 entered 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

The exemption was withdrawn in steps. On 2 May 2025 it ended for goods of China and Hong Kong. On 29 August 2025 it was suspended for every country, and on 24 June 2026 CBP made the suspension indefinite for air, ocean and truck (mail followed on 24 July 2026). No country of origin keeps it.

The practical effect: shipments from China that previously entered duty-free under Section 321 now require formal or informal entry (informal up to $2,500, but not duty free) 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) no longer qualify either: the suspension since 29 August 2025 applies to every country of origin.
The rules have shifted several times. Check the current CBP notice before you plan around any exemption.

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 ended for goods of every origin.

For importers testing products from China with small initial orders: those orders now go through formal or informal entry with 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 exemption is gone for them too, so moving production does not bring it back. Diversifying supply chains can still matter for tariff reasons, but not for this exemption.

FAQ

What is the de minimis rule for US imports?

The de minimis rule (Section 321 of the Tariff Act) allows shipments valued at $800 or less per person per day to enter the US duty-free with minimal customs paperwork. It was designed to reduce administrative burden on low-value imports. Goods of Chinese origin lost eligibility on 2 May 2025, and the exemption was suspended for every country on 29 August 2025.

Does the $800 de minimis rule still apply to goods from China?

No. De minimis was withdrawn for goods of China and Hong Kong on 2 May 2025, and for every country on 29 August 2025. These shipments now need formal or informal customs entry and payment of applicable duties including Section 301 tariffs, regardless of the shipment value.

Can I split a larger order into multiple shipments under $800 to avoid duty?

No. CBP treats shipments from the same sender to the same recipient on the same day as a single entry. Deliberately splitting orders to manufacture de minimis eligibility is considered customs evasion and can result in seizure, penalties, and exclusion from future de minimis treatment.

Does de minimis apply to goods made outside China but shipped through China?

Country of origin (where the goods were manufactured, not where they were shipped from) decides which duties apply. Goods manufactured in Vietnam or India but transshipped through China keep their non-Chinese origin for duty purposes, but that no longer brings de minimis eligibility, since the exemption is suspended for every country. CBP also scrutinizes transshipment routing carefully. Goods genuinely manufactured outside China should have documentation to support their country of origin.

What goods are always excluded from de minimis regardless of origin?

Alcohol, tobacco, goods subject to quota, and goods covered by anti-dumping or countervailing duty orders are excluded from de minimis treatment regardless of origin or value. Products regulated by FDA or CPSC may also require compliance steps that de minimis does not waive.

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