De minimis · current answer
De minimis in 2026: what changed for low-value U.S. imports?
Duty-free de minimis treatment is suspended for covered shipments regardless of value, origin country, transport mode, or entry method. For non-postal shipments, the governing order requires applicable duties, taxes, fees, and an appropriate ACE entry filed by a qualified party. Low value no longer means low evidence.
By Ayhan Karaca, Co-Founder · Updated: October 12, 2026
Is the $800 duty-free threshold still available?
Not for covered shipments under the nationwide suspension. Executive Order 14388 states that the duty-free exemption under 19 U.S.C. 1321(a)(2)(C) does not apply regardless of value, country of origin, mode of transportation, or method of entry, subject to the order's stated exception. It requires non-postal shipments to bear applicable duties, taxes, fees, exactions, and charges and to use an appropriate ACE entry filed by a qualified party.
CBP's suspension fact sheet states that, effective August 29, 2025, goods valued at $800 or less from all countries were no longer eligible for duty-free de minimis treatment. The 2026 regulatory text describes continuity from the executive suspension to the statutory repeal scheduled for July 1, 2027. Verify current rules and shipment-specific eligibility before filing.
| Shipment context | Official direction | Operational evidence |
|---|---|---|
| Covered non-postal low-value goods | Appropriate ACE entry plus applicable charges | Qualified filer, entry type, value, origin, product data, duty evidence |
| International postal goods | Separate postal process and duty rules | Postal channel, item data, carrier or qualified party, current CBP process |
| Gifts and other statutory categories | Different provisions may apply | Do not treat “under $800” as proof; preserve the claimed basis and facts |
| July 1, 2027 transition | Statutory repeal is scheduled to take effect | Keep regulatory version and effective date attached to the operating rule |
Current entry requirements versus the 8 October proposal
| Document/status | Operational consequence | What to verify |
|---|---|---|
| Existing non-postal suspension | Appropriate formal or informal entry; applicable duties and fees | Channel, product, origin, value and qualified filer |
| Postal shipments | Separate postal process; not the courier’s non-postal route | Current postal requirements and filing party |
| 8 October proposal / comments by 7 December | Proposed electronic/data/bond changes, not final implementation | Track a final rule separately from the comment deadline |
The existing de minimis suspension and the new low-value shipment proposal are different actions. The 24 June interim final rule requires covered non-postal shipments to use formal or informal entry procedures. The 8 October notice proposes changes to electronic Type 11 and postal Type 13 filings; its 7 December 2026 date is a comment deadline, not an implementation date.
Do not restart duty-free Section 321 treatment or change a live filing solely because a proposed rule has been published. Ask the qualified filer to identify the currently applicable entry process and any product-specific exceptions.
Primary documents for this distinction
Which entry type should a low-value shipment use?
There is no responsible answer based only on parcel value. CBP's 2026 regulatory material describes Entry Type 11 as the principal informal-entry route for qualifying non-postal shipments and also preserves formal-entry paths. Product restrictions, partner-government-agency requirements, antidumping or countervailing duties, and other facts can change the available process.
The importer should send complete shipment facts to the carrier, customs broker, or other qualified filer and obtain the actual entry path and missing-data list. Record the response beside the shipment rather than assuming that yesterday's carrier workflow still applies.
Example: a USD 240 replacement part
For a commercial USD 240 part arriving by express courier, value alone does not prove duty-free eligibility or determine the entry type. Give the filer its precise description, origin, quantity, invoice/currency, transport reference and any agency or trade-remedy facts. Record the filer’s confirmed entry route and missing fields. If the same item arrives through the international postal network, confirm that separate process instead of copying the courier workflow. If AD/CVD or another restriction applies, escalate it; low value is not a clearance decision.
The new bottleneck is often data quality, not parcel value
CBP's cargo-description guidance contrasts precise plain-language descriptions with vague labels. Terms such as “general cargo,” “parts,” “miscellaneous,” or “samples” do not give the filer and authority enough information. A useful description says what the item is, what it is made of, and its intended use when those facts are relevant.
For each parcel, keep the seller and purchaser, consignee, country of origin, precise description, quantity, value and currency, transport channel, product identifiers, supporting invoice, and any regulatory or agency data requested by the qualified filer. A small package can still create a large exception queue if these fields arrive late or contradict the commercial document.
- Reject generic cargo descriptions before tender, not after a filing error.
- Keep the commercial invoice and transmitted entry data comparable at field level.
- Record who supplied each correction and which shipment version received it.
- Separate postage, freight, duty, tax, brokerage, and other fees in the landed-cost record.
A practical handoff for every low-value shipment
Start with the transport channel and planned U.S. arrival. Identify the qualified filing party, confirm the entry type, collect product/origin/value data, answer agency questions, approve the resulting charge estimate, and preserve the accepted entry and payment evidence. Escalate exceptions by deadline and owner.
The control should work for a single replacement part and for thousands of e-commerce parcels: one shipment identity, one current data set, a visible question queue, and a final record that finance and compliance can retrieve without reconstructing a private email thread.
Read the low-value shipment steps
Identify channel and arrival. Assign the qualified filer. Confirm entry type and data set. Resolve description, origin, value and agency questions. Record charges and approvals. Reconcile the accepted entry and payment evidence.
Where Tyllus fits—and where it stops
Tyllus can organize parcel or shipment records, commercial documents, partner requests, missing fields, owners, deadlines, status, and cost evidence. It helps an importer see which handoff is blocked and retain the answer supplied by the qualified filer.
Tyllus does not decide eligibility, entry type, valuation, classification, origin, duty, admissibility, or filing. It does not perform customs business or replace CBP, a carrier's filing system, a licensed customs broker, or legal counsel.
Find the low-value handoff that still depends on email.
Map the filer, missing data, documents, deadline, charges, and final evidence for one parcel flow.