What Is De Minimis in US Customs?
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Talk to our experts- De minimis (US customs)
- In US customs, de minimis is the Section 321 exemption (19 U.S.C. 1321) that admits low-value imports free of duty and tax: articles imported by one person on one day with a fair retail value of $800 or less. As of October 28, 2026, US Customs and Border Protection (CBP) has suspended it for shipments arriving by every mode.
Also called: De minimis exemption, Section 321
How it works
De minimis, in customs, is the duty-free entry of low-value shipments: CBP says Section 321, 19 USC 1321, is the statute that describes de minimis, which provides admission of articles free of duty and of any tax imposed on or by reason of importation, as long as the aggregate fair retail value of articles imported by one person on one day does not exceed $800.
The statute leaves the amounts to Treasury regulation but sets a floor for three cases:
- $100 for bona fide gifts sent from persons in foreign countries to persons in the United States ($200 for gifts from the Virgin Islands, Guam and American Samoa).
- $200 for articles accompanying, and for the personal or household use of, travelers arriving in the United States who are not entitled to the traveler exemptions in HTSUS subheadings 9804.00.30, 9804.00.65 or 9804.00.70.
- $800 in any other case, the figure CBP's Section 321 page gives for de minimis.
CBP's regulation at 19 CFR 10.151 also denies free entry where the port director has reason to believe a shipment is one of several lots under a single order or contract, sent separately to secure free entry or to avoid compliance with a law or regulation.
This page covers the US customs exemption only.
Where de minimis stands now
As of October 28, 2026, CBP's rules suspend the $800 exemption:
- Executive order: CBP says the order "Suspending Duty-Free De Minimis Treatment for All Countries" went into effect Aug. 29, 2025.
- Regulations: CBP's June 24, 2026 rules indefinitely suspend duty-free de minimis treatment for low-value imports valued at $800 or less. 19 CFR 10.151 suspends it for merchandise arriving by all modes other than the international postal network, and 19 CFR 145.31 suspends it for merchandise arriving through the international postal network.
- How long: the suspensions run until CBP determines the exemption is no longer inconsistent with the purpose of the statute, no longer jeopardizes the revenue and no longer facilitates unlawful importations. Any change will be announced in the Federal Register.
- Gifts and travelers: CBP says exemptions for bona fide gifts and for personal or household articles accompanying travelers remain unchanged.
The statute is changing too. Public Law 119-21, enacted July 4, 2025, amends 19 U.S.C. 1321 effective July 1, 2027, striking subparagraph (C), "$800 in any other case." This is general information, not legal or customs advice.
De minimis vs. informal entry
De minimis meant no duty for qualifying shipments. With it suspended, as of October 28, 2026, CBP's guidance says formal or informal entry procedures must be used, and all applicable duties, taxes, fees, exactions and charges must be paid on these shipments. Informal entry is generally allowed for shipments valued at $2,500 or less, subject to eligibility, so a low-value import that qualifies can use informal entry, and it pays duty instead of entering free.
Example
A distributor orders product samples from an overseas supplier with a fair retail value of $600. Before the suspension, a shipment like that, imported by one person on one day, could pass free of duty and tax because $600 is under $800. As of October 28, 2026, it can use informal entry, subject to eligibility, since $600 is under $2,500, and duty is paid. At an illustrative duty rate of 5%, that is $600 x 5% = $30, plus any other taxes and fees that apply.
On Shopify
As of October 28, 2026, Shopify's help center says that as of August 29, 2025, de minimis doesn't apply to shipments to the United States, and duties and import taxes apply to all US imports regardless of the value of the shipment. It recommends adding the six-digit HS code to your products in the Shopify admin along with the country of origin.
How Uncap helps
Uncap's guide to private order portals on Shopify Plus notes that cross-border shipments also need "a commercial invoice, a required document for export and import clearance that customs officials in the buyer's country use to assess import duties and taxes."
Sources
Frequently asked questions
What is the de minimis rule in the USA?
The US de minimis rule is Section 321 of the Tariff Act, 19 U.S.C. 1321. It lets CBP admit articles free of duty and tax when the fair retail value of articles imported by one person on one day is $800 or less, with lower amounts for gifts ($100) and travelers' articles ($200). As of October 28, 2026, CBP has suspended the $800 exemption for all modes.
Is $800 de minimis still in effect?
No. As of October 28, 2026, CBP's regulations indefinitely suspend duty-free de minimis treatment for low-value imports valued at $800 or less, for all modes including the international postal network. The executive order suspending it went into effect on August 29, 2025.
Is de minimis going to come back?
CBP's suspension lasts until CBP determines the exemption no longer conflicts with the statute's purpose, jeopardizes the revenue or facilitates unlawful importations, and any change will be announced in the Federal Register. Separately, Public Law 119-21 amends 19 U.S.C. 1321 effective July 1, 2027, striking subparagraph (C), "$800 in any other case."
What does de minimis mean in trade?
In trade, a de minimis threshold can exempt certain lower-valued shipments from duties and taxes. In the United States that value was $800 per person per day under Section 321, and as of October 28, 2026 CBP has suspended the exemption.
