US De Minimis Suspension

🔓The US has halted the application of the Duty-Free De Minimis treatment for all countries as of August 29th, 2025

Executive Brief

As of August 29, 2025, low-value shipments that previously entered the U.S. duty- and tax-free will now be subject to full duties, taxes, and fees, regardless of value, origin, mode of transport, or entry type. There are changes for international postal shipments.

Key Takeaways

• De Minimis Suspended: No shipments qualify for duty-free clearance under §1321(a)(2)(C) as of Aug 29, 2025.

• ACE Updates: Section 321 EDI filings rejected, Truck Manifest portal option removed, and Entry Type 86 cargo release EDI rejected.

• Filing Requirement: All shipments (except international postal) must be filed in ACE under formal or informal entry types with full duty/tax payment. Paper informal entries not accepted.

• Postal Shipments: Carriers must collect and remit duties using either:

  • Ad Valorem: Duty = IEEPA tariff rate × value of each package

  • Specific Duty: Fixed rate per package based on IEEPA tariff rate (<16% → $80; 16–25% → $160; >25% → $200)

• Country of Origin Declaration: Mandatory for all postal shipments.

• Transition Period: Specific-duty method available for six months; thereafter all must use ad valorem.

• AD/CVD/Quota Shipments: Must continue to be entered under the appropriate ACE entry type.

• CBP Resources: FAQs, Global Guidance for International Mail, and Duty Excel Worksheet available.

Contents

• US Ends Duty-Free De Minimis Imports

• Changes to ACE: De Minimis Filings Rejected

• New De Minimis Filing Process

• Procedure for Low-Value Postal Shipments

• Duty Rates for International Postal Shipments

• CBP Resources and Tools

• Official Contact

  
  

US Ends Duty-Free De Minimis Imports

As of August 29, 2025, under the Executive Order “Suspending Duty-Free De Minimis Treatment for All Countries,” no goods entering the US will qualify for the duty and tax exemption under 19 U.S.C. §1321(a)(2)(C).

Download here:

Suspending Duty-Free De Minimis Treatment for All Countries – The White House.pdf

Download PDF • 299KB

Before the EO, 19 U.S.C. §1321(a)(2)(C) let low-value shipments (typically under $800) enter the U.S. duty- and tax-free using simplified Section 321 entries. It applied to most goods, any transport mode, and avoided formal paperwork.

The new EO suspends this for nearly all shipments. This means that all shipments—regardless of value, origin, transport mode, or entry method—must now pay applicable duties and taxes

Note: Certain exemptions apply under 50 U.S.C. 1702(b). 50 U.S.C. 1702(b) carves out exemptions for personal communications, informational materials, humanitarian donations, and travel-related transactions, which remain outside the scope of the ban.

Changes to ACE: De Minimis Filings Rejected

Since August 29, 2025, CBP will no longer accept de minimis filings for ineligible shipments. The following ACE system changes will apply:

• All Section 321 manifest filings submitted via EDI will be rejected

• The Truck Manifest Trade Portal option for Section 321 filings will be removed

• All Entry Type 86 cargo release EDI transactions will be rejected

CBP will update the manifest and cargo release implementation guides. These will be published on the ACE CATAIR webpage.

New De Minimis Filing Process: Standard Entry Type Filing with full payment of duties, taxes, and fees

CBP advises in CSMS # 66065494 that since August 29, 2025, all shipments (except those moving through the international postal network) must be filed in ACE under a formal or informal entry type, with full payment of duties, taxes, and fees.

Procedure for Low Value Postal Shipments Differs

For shipments arriving through the international postal network that previously qualified under De Minimis, no entry needs to be filed until CBP issues a new process in the Federal Register. In the meantime however, carriers (or authorized parties acting on their behalf) must collect and remit duties to CBP using one of two designated methodologies.

Duty Rates for International Postal Shipments

According to the Executive Order, Carriers delivering goods through the international postal network must collect and remit duties to CBP using one of two methods, applied consistently for a period but adjustable once per month with 24-hour notice.

• Method 1 (Ad Valorem): Duty equals the effective IEEPA tariff rate for the country of origin, applied to the value of each dutiable package.

• 
  

• Method 2 (Specific Duty): Fixed duty per package based on IEEPA tariff rate:

  • <16% → $80 per item

  • 16–25% → $160 per item

  • 25% → $200 per item

    
    

• The country of origin must be declared for all postal shipments.

• The specific-duty option is available for six months; after that, all shipments must use the ad valorem method.

• Postal shipments subject to antidumping/countervailing duties or quotas must continue to be entered in ACE under the appropriate entry type.

For more information, CBP has issued Global Guidance for International Mail. and a Duty Excel Worksheet

Or download here:

Global Guidance for International Mail - 8.15.25 .pdf

Download PDF • 281KB

IMD Duty Worksheet - August 2025 Release.xlsx

Download XLSX • 70KB

💡Top Tip

CBP's de minimis Frequently Asked Questions (FAQs) have been posted to CBP.gov website at https://www.cbp.gov/trade/basic-import-export/e-commerce/faqs 

Official Contact

Any questions regarding this topic can be sent to: CBPDM@cbp.dhs.gov

Sources and Further Information

Executive Order

• Executive Order (EO) “Suspending Duty-Free De Minimis Treatment for All Countries,” issued on July 30, 2025

  
  

CBP Guidance

• CSMS # 66065494 - GUIDANCE: Suspension of Duty-Free De Minimis Treatment for All Countries

• CSMS # 65934463 - GUIDANCE: Payment of Duty on International Mail Shipments pursuant to Executive Order 14324 “Suspending Duty-Free De Minimis Treatment for All Countries”

• CSMS # 65029543 - Update to GUIDANCE: Federal Register Notice Published on De Minimis Requirements Per Executive Order 14256 and Guidance for Carriers Transporting International Mail

  CSMS # 65934463 - GUIDANCE: Payment of Duty on International Mail Shipments pursuant to Executive Order 14324 “Suspending Duty-Free De Minimis Treatment for All Countries”

• CSMS # 66062800 - UPDATE: Additional Parties Qualified for the Payment of Duty on International Mail Shipments pursuant to Executive Order 14324 “Suspending Duty-Free De Minimis Treatment for All Countries”

  Global Guidance for International Mail

• IMD Duty Worksheet - August 2025 Release.xlsx

Factsheet

• Fact Sheet: President Donald J. Trump is Protecting the United States’ National Security and Economy by Suspending the De Minimis Exemption for Commercial Shipments Globally

Qualified Parties

• For a list of Qualified Parties visit: E-Commerce | U.S. Customs and Border Protection

Questions regarding this blog can be addressed to Arne Mielken at info@customsmanager.org

Disclaimer

Please note that the information provided in this article is for general informational purposes only and does not constitute legal, tax, or professional advice. While our aim is that the content is accurate and up to date, it should not be relied upon as a substitute for tailored advice from qualified professionals. We strongly recommend that you seek independent legal and tax advice specific to your circumstances before acting on any information contained in this article. We accept no responsibility or liability for any loss or damage that may result from your reliance on the information provided in this article. Use of the information contained in this article is entirely at your own risk.

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