Does the $800 de minimis exemption still apply to my imports?
Updated
No. As of 10/22/2026, CBP says duty-free de minimis treatment is suspended for low-value imports of $800 or less, from all countries and by all modes of shipping. That means duties, taxes and fees generally apply to every commercial shipment, however small. Check CBP's pages before each shipment, because this has changed several times.
What CBP says right now
Here is where CBP's pages stood on 10/22/2026:
- On June 24, 2026, CBP published interim final rules that indefinitely suspend the de minimis exemption for imports valued at $800 or less.
- CBP's e-commerce FAQ says the suspension covers merchandise valued at $800 or less arriving by all modes, including the international postal network, unless a separate authority excepts it.
- Formal or informal entry procedures must be used. All applicable duties, taxes, fees and charges must be paid.
What replaces it
Instead of skipping entry, shipments now go through informal or formal entry.
- Informal entry is generally available for shipments of $2,500 or less, subject to eligibility.
- Formal entry is required above $2,500, and for certain goods, such as those subject to quotas or antidumping and countervailing duties.
- Duty depends on the product's tariff classification, its country of origin and its dutiable value. If you don't have your HS code yet, start there (see our guide to finding the right HS code).
What is still exempt
CBP says two exemptions did not change: genuine gifts valued at $100 or less ($200 from the US Virgin Islands, Guam and American Samoa), and certain personal or household use articles that accompany a traveler. CBP also says items you buy, or get as a "bonus article" with a purchase, don't count as gifts. A business ordering inventory won't qualify under either exemption.
What this means for a reseller
- Budget duties on small orders. A $300 sample order used to clear without duty. Plan for duty and fees now.
- Use landed cost, not the supplier's price. Add duty, freight and fees before you set a resale price. Our guide on calculating landed cost walks through it.
- Expect more paperwork on mail shipments. CBP says importers must provide more detailed information on international mail shipments. On 10/14/2026 CBP moved the mandatory date for the new electronic mail entry (Entry Type 13) from Oct. 22, 2026 to Jan. 20, 2027, for postal shipments subject to Section 201, 232 or 301 duties or a partner agency's rules. In October 2026 CBP also proposed further rules for low-value shipments, with comments due Dec. 7, 2026.
- Ask your supplier who is the importer of record. Whoever is named answers to CBP for the duties and the accuracy of the entry.
How Shield fits
Duties are one more cost to pay on top of the supplier invoice. Shield gives wholesalers and resellers US business accounts, a business credit card and overseas supplier payments in one place, so inventory, freight and duty costs can be tracked together. Owners can live outside the US, with a US company.
FAQ
Does the $800 exemption apply if I'm only buying samples? CBP's current guidance treats merchandise valued at $800 or less as subject to duties. A bona fide gift is different from a purchase, and samples you buy are purchases.
Is the exemption coming back? CBP describes the suspension as indefinite, and its June 2026 rules apply it to every country and every mode of shipping. Plan as if it isn't coming back.
Can I still use informal entry? Generally yes for shipments of $2,500 or less, subject to eligibility. A customs broker can tell you which entry type fits your goods.
Next step
To see how Shield helps you pay suppliers and track inventory costs, visit Shield business credit cards.