US de minimis has ended: what sellers shipping to the US pay now (2026)
Until August 2025, a parcel worth US$800 or less could reach a US buyer with no duty and almost no paperwork. That exemption is suspended for every country and every way of shipping, including the post. If you sell on Etsy, eBay or your own Shopify store, here is what replaced it, what a typical small order now pays, and how postal and courier shipments are handled, with an official source and date on every rule.
What changed
The US $800 duty-free de minimis exemption has been suspended for commercial shipments from every country since 29 August 2025. Every shipment, whatever its value, now goes through customs entry and pays any applicable duty.
CBP says the de minimis suspension applies to goods valued at US$800 or less from all countries and of all types, arriving by every mode, including the international postal network, unless another legal authority makes a specific exception. Shipments that used to qualify must now go through formal or informal entry.
All shipments valued at US$2,500 or less now pay the applicable duties. The exceptions are genuine gifts worth US$100 or less (US$200 if sent from the US Virgin Islands, Guam or American Samoa) and certain personal articles carried by travellers. Informal entry is generally allowed up to US$2,500; above US$2,500, and for goods under quota or anti-dumping/countervailing duties, formal entry is required.
On 20 February 2026 the US Supreme Court (Learning Resources v. Trump) held that IEEPA does not authorise tariffs. IEEPA tariffs stopped being collected on 24 February 2026. The ruling did NOT bring back de minimis: a separate order kept it suspended.
On low-value shipments all applicable duties, taxes, fees and charges must be paid, based on the goods' US tariff (HTSUS) classification, country of origin and dutiable value. The duty rate is the one in force when the entry is made.
Gifts, freebies and "bonus" items
The gift exemption still exists, but it is for genuine personal gifts only. Marking a sale as a gift to avoid duty is a false declaration, and a free item packed with an order is not a gift either.
Genuine person-to-person gifts worth US$100 or less are still duty-free. A business cannot declare a sale or promotional item as a gift. How to fill in customs forms
A bona fide gift (19 CFR 10.153(a)) is something the sender owned and gave away without any payment or promise of payment. CBP says it does not include anything bought, bartered or exchanged, or anything 'given' together with a purchase, such as a bonus or free item added to an order. Customs gift allowances by country
What a $40 order pays now
Same order from different countries: one pair of silver earrings (sterling silver jewellery) sold for US$40, duty prepaid by the seller. Before 29 August 2025 it would have entered duty-free under the US$800 de minimis. The estimates below come from our calculator, use the normal US rate (5% for this product) plus each country's Section 301 duty and, for Canadian-made silver jewellery (HTS 7113.11.50), the additional 50% Section 338 duty. These duty totals leave out carrier fees, which we only include when we can cite them. Use the link in each row to change the product, price or carrier.
| Made in | Shipped by | Duty before Aug 2025 | Normal US duty | Section 301 duty | Section 338 duty | Total US duty now | Try it |
|---|---|---|---|---|---|---|---|
| UK | Post (prepaid duty) | US$0.00 | US$2.00 | US$4.00 | US$0.00 | US$6.00 | Open in calculator |
| EU | Courier, DDP | US$0.00 | US$2.00 | US$2.00 | US$0.00 | US$4.00 | Open in calculator |
| Canada (no CUSMA claim) | Post (prepaid duty) | US$0.00 | US$2.00 | US$4.00 | US$20.00 | US$26.00 | Open in calculator |
| India | Courier, DDP | US$0.00 | US$2.00 | US$4.00 | US$0.00 | US$6.00 | Open in calculator |
| South Korea | Courier, DDP | US$0.00 | US$2.00 | US$3.00 | US$0.00 | US$5.00 | Open in calculator |
| Japan | Courier, DDP | US$0.00 | US$2.00 | US$3.00 | US$0.00 | US$5.00 | Open in calculator |
For the Canadian row without a CUSMA claim: US$2 normal duty + US$4 Section 301 + US$20 Section 338 = US$26 duty. With US$40 goods and zero shipping, the postal calculator estimate is US$71.43, including US$5.43 in estimated Zonos fees (CAD 3.99 converted using our 9 Nov 2026 illustrative exchange rates, plus 10% of duty). The processing-fee base is an assumption, not a carrier quote; actual fees and exchange rates may differ.
U.S. note 51(b)(3) (heading 9903.03.14: the extra 50% Section 338 duty on products of Canada) lists jewellery subheadings 7113.11.50 (silver), 7113.19.29 and 7113.19.50 (gold and other precious metal) and 7117.19.90 (base-metal imitation jewellery), and art subheadings 9701.21.00, 9701.91.00, 9701.99.00 (paintings, drawings, pastels, collages), 9702.90.00 (original prints), 9703.10.00 and 9703.90.00 (sculptures), 9704.00.00, 9705.10.00, 9705.29.00, 9705.39.00 (stamps and collectors' pieces) and 9706.90.00 (antiques). Canadian-made goods under these codes pay 50% on top of the normal duty and any other chapter 99 duty, with no USMCA/CUSMA exemption. The changes in force from 30 October 2026 did not remove any of these codes.
Rates depend on where the item was made (country of origin), not where you post it from, and on its exact US tariff code. Postal services add their own fees: for example Canada Post's prepaid-duty partner charges a remittance and processing fee (see below), which the calculator adds when you open that row. Goods made in China can owe further Section 301 duties that our calculator does not include. Find your code with our HS code lookup links.
Since 24 July 2026, most UK-origin goods pay an extra 10% Section 301 duty ON TOP OF the normal US (MFN) duty rate. UK whisky and some medical technology are exempt.
Since 24 July 2026, EU-origin goods pay Section 301 duty 'net of MFN': if a product's normal US duty is below 10%, the total becomes 10%; if it is already 10% or more, no Section 301 duty is added. Germany to US duty guide · Italy to US duty guide · France to US duty guide · Spain to US duty guide · Netherlands to US duty guide · Ireland to US duty guide · Austria to US duty guide · Poland to US duty guide · Portugal to US duty guide · Greece to US duty guide · Belgium to US duty guide
Since 24 July 2026, Canadian-origin goods pay a 10% Section 301 duty unless they are actually entered duty-free under USMCA/CUSMA. Qualifying is not enough: the preference has to be claimed at entry.
Since 24 July 2026, most goods of Indian origin pay an extra 10% Section 301 duty ON TOP OF the normal US (MFN) duty rate (HTSUS heading 9903.05.44: 'the duty provided in the applicable subheading + 10%'). It follows USTR's forced-labor investigations; products listed in Annex I and Annex II Part A of USTR's notice are excluded. India to US duty guide
Since 24 July 2026, goods of South Korean origin pay Section 301 duty under HTSUS headings 9903.05.70 and 9903.05.71. If the product's US duty rate is 12.5% or more, nothing is added. If it is below 12.5%, including duty-free goods, the total becomes 12.5% (for example a 5% product pays 5% + 7.5%). Products in the exclusions of U.S. note 52 (headings 9903.05.85 to 9903.05.92, for example informational materials such as books) are not covered. Korea to US duty guide
Since 24 July 2026, goods from Japan, South Korea and Switzerland pay Section 301 duty 'net of MFN': if a product's normal US duty is below 12.5%, the total becomes 12.5%; if it is already 12.5% or more, nothing is added. Products listed in Annex I and Annex II of USTR's notice are excluded.
Etsy says US-bound packages need a 10-digit HTS code and EU-bound packages a 6-digit code. Without one, a package may be delayed or returned.
This guide treats US duty as a percentage of the goods' value, excluding international shipping. That is a simplification of US customs valuation; complex cases differ.
Sending by post or by courier
Posted parcels now go through a postal version of US informal entry. Only the buyer (as owner or purchaser) or a licensed customs broker can file it, so in practice sellers use their postal operator's prepaid-duty (PDDP) service, which handles the filing and payment for them.
CBP's interim final rule (published 24 June 2026) indefinitely suspends de minimis for international mail and created a postal informal entry process for mail shipments up to US$2,500, effective 24 July 2026.
From 24 July 2026, postal shipments pay standard duty rates (including Section 232 and 301 duties). The earlier interim postal duty treatment ended. Free-trade-agreement preference can now be claimed on postal shipments if you supply the documentation.
Postal parcels to the US must have duties prepaid (Postal Delivered Duty Paid, PDDP). In practice, sending by post with the buyer paying duty on delivery (DDU) is generally not available. DDP vs DAP explained
Only the owner or purchaser of the goods, or a licensed customs broker they designate, may file a US mail informal entry, and the filer needs a customs bond on file in CBP's system. Duty is paid through Pay.gov by the 7th day of the month after arrival. CBP keeps parcels that arrive without the required data or bond until the requirements are met.
Mail shipments are exempt from the US Merchandise Processing Fee (MPF), except items sent by Inbound Express Mail (EMS). CBP says other fees may still apply.
How this looks with three postal operators:
Royal Mail offers USA PDDP (Tracked and Standard, up to US$2,500 since 24 July 2026). Royal Mail pays US duties and invoices the sender for duties and handling fees. Recipient email and phone are mandatory. A 50p per-item fee applies to regulated (PGA) goods.
Canada Post only accepts US-bound parcels that have a 13-character Zonos Declaration ID proving duties are prepaid, even for gifts, documents and returns. Zonos charges a CAD 3.99 remittance fee plus a 10% processing fee.
EU postal operators have reopened or kept US parcel services using prepaid or recipient-pay duty models: Deutsche Post DHL (PDDP mandatory up to US$2,500 since 24 July 2026), PostNL (reopened 19 September 2025; PDDP via Zonos, parcels up to USD 2,500 since 24 July 2026), La Poste/Colissimo, An Post (kept US parcels open; default is recipient-pay before delivery, with a business DDP option on request), and Österreichische Post / Post AG (PDDP mandatory for commercial goods up to USD 2,500; Onlinezollformular prepaid at drop-off for counter senders). Since 17 September 2026 La Poste has suspended Colissimo shipments to the US of some product types (children's items, toys, costume jewellery, electronics, clothing and sporting goods), which now need a specific customs form and CPSC pre-registration by the sender; registered business senders can still send them with Colissimo Facilité or Chronopost via La Poste Pro Expéditions. Germany to US duty guide · France to US duty guide · Netherlands to US duty guide · Ireland to US duty guide · Austria to US duty guide · Poland to US duty guide · Portugal to US duty guide · Greece to US duty guide · Belgium to US duty guide
With a courier (DHL, FedEx, UPS and others) you can usually choose who pays: you prepay the duty (DDP) or the buyer pays it, plus the courier's clearance fee, on delivery. Ask your carrier for its US fees and enter them in the calculator. For the trade-offs, see DDP vs DAP for Etsy, eBay and Shopify.
US customs fees on top of duty (MPF), from 1 October 2026
Besides duty, US Customs charges small user fees on each entry. They are set every fiscal year; the amounts below apply from 1 October 2026 to 30 September 2027. For most small orders it is a flat amount per entry; a courier that files the entry may pass it on in its bill. Posted parcels are exempt from the Merchandise Processing Fee, except EMS (see above). Selling from the UK? Our UK to US customs charges guide puts these fees next to duty and the extra 10% tariff.
| Fee | When it applies | Amount |
|---|---|---|
| MPF, informal entry, filed electronically | Informal entry (generally up to US$2,500), filed electronically | US$2.77 per entry |
| MPF, informal entry, filed manually | Paper filing, not prepared by CBP | US$8.30 per entry |
| MPF, informal entry, prepared by CBP staff | Rare for sellers | US$12.45 per entry |
| MPF, formal entry | Generally goods over US$2,500 | 0.3464% of value, min US$34.58, max US$670.86 |
| Dutiable mail fee | Per dutiable package, collected with the entry | US$7.61 |
| Express consignment carrier fee | Paid by the courier per waybill; may be passed on | US$1.38 |
Worked examples for a formal entry (value over US$2,500):
| Entry value | 0.3464% of value | Rule | MPF due |
|---|---|---|---|
| US$3,000.00 | US$10.39 | Minimum applies | US$34.58 |
| US$20,000.00 | US$69.28 | 0.3464% applies | US$69.28 |
| US$250,000.00 | US$866.00 | Maximum applies | US$670.86 |
US customs user fees for fiscal year 2027 (required from 1 October 2026): a formal entry (generally goods over US$2,500) pays a Merchandise Processing Fee (MPF) of 0.3464% of the value, at least US$34.58 and at most US$670.86, plus a US$4.15 surcharge if filed manually. An informal entry pays a flat MPF of US$2.77 if filed electronically, US$8.30 if filed manually, or US$12.45 if prepared by CBP staff. Sea cargo also pays the Harbor Maintenance Fee of 0.125% of value. US customs fees (MPF) explained
Two smaller CBP fees for fiscal year 2027 (from 1 October 2026): CBP's fee table lists a dutiable mail fee of US$7.61 per dutiable package, collected with the customs entry; and express couriers pay CBP US$1.38 per waybill (the express consignment carrier fee), which they remit quarterly and may pass on in their own charges. Neither is a duty, and our calculator does not add them unless your carrier fee includes them. US customs fees (MPF) explained
These are government fees, not carrier fees. Couriers add their own clearance or duty-advance charges, which differ by carrier; our calculator includes a carrier fee only when we can cite it or you type it in.
Checklist for selling to US buyers now
- Find the 10-digit US code for each product and its normal duty rate, then add the Section 301 duty for the country where the item was made.
- Price US orders to cover the duty (plus any PDDP or DDP fee your carrier charges), or show a US-only price. Our calculator shows the total for one order.
- By post, buy a prepaid-duty (PDDP) label from your postal operator; a parcel without the required data or duty payment is held at the border.
- Declare the real price paid and a specific description ("sterling silver earrings", not "jewellery" or "gift"). Our customs forms guide shows what to write.
- Never mark a sale, replacement or freebie as a gift.
- Regulated goods (food, cosmetics, children's products) may need extra data for US agencies such as the FDA: see the coming change below.
Coming up
Mandatory electronic 'Entry Type 13' filing for postal goods that are subject to Section 201/232/301 duties (HTSUS Chapters 98/99) or regulated by a Partner Government Agency (FDA, CPSC, USDA etc.) was postponed from 22 October 2026 to 20 January 2027 (final rule published in the Federal Register on 22 October 2026). Until then the existing mail entry process continues. From 22 October 2026 CBP's optional Entry Type 13 test also accepts filings with or without complete electronic PGA data, for a temporary period.
Proposal only, not in force: on 8 October 2026 CBP published a proposed rule ('Low-Value Shipments', FR doc. 2026-20650) that would require all informal entries of goods worth US$2,500 or less to be filed electronically before or on arrival, make the new electronic Entry Type 13 the entry route for such mail shipments, add a shipper/sender data element and new bond requirements, and require consignees to use a licensed customs broker as importer of record for mail entries. Public comments are open until 7 December 2026. Nothing changes until a final rule is published.
From 5 January 2027, a foreign importer of record (a business that is not a U.S. importer, for example a non-US seller named as importer on its own DDP shipments) may only make a formal entry, or an informal entry filed on CBP Form 3461 or 7501 such as a courier Entry Type 11, if it is a CTPAT-validated participant or uses a CTPAT-validated licensed customs broker. U.S. importers of record are not affected. This is a CBP interim final rule of 6 November 2026 (FR doc. 2026-22735); comments are open until 5 January 2027, and CBP says it may later stop foreign importers from using informal entry at all. If you ship DDP, check with your carrier or broker who is named as importer of record and whether it meets the new requirement. US foreign importer of record rule
Ship DDP and named as importer on your own US shipments? Read the foreign importer of record rule from 5 January 2027.
By product: jewellery import duty and Section 301 by origin · art, prints and antiques (duty-free, no Section 301).
Route guides with full details: UK → US · EU → US · Canada → US · India → US · Korea → US · Japan → US · China → US · Türkiye → US · Hong Kong → US · Taiwan → US · Vietnam → US · Thailand → US · Australia → US · Germany → US · Italy → US · France → US · Spain → US · Netherlands → US · Ireland → US · Austria → US · Poland → US · Portugal → US · Greece → US · Belgium → US · Philippines → US · New Zealand → US · Etsy DDP from the UK. Selling to Canada as well? See Canada GST/HST for sellers abroad. US rates have changed several times since 2025; we record every change in the change log.
This page is general information, not legal, tax or customs advice. Carriers' and marketplaces' terms change; check their current pages. See the disclaimer.
Sources for this page
- Sending packages to the U.S. – duty updates, Canada Post. Accessed 20 Oct 2026. Verified
- Shipping to the USA? – business updates (guide updated 6 Oct 2026), Royal Mail. Accessed 5 Nov 2026. Verified
- CBP modernizes low-value shipment processing (24 Jun 2026), U.S. Customs and Border Protection. Accessed 27 Oct 2026. Verified
- E-Commerce Frequently Asked Questions (de minimis suspension, informal entry, mail informal entry; page last modified 2 Sep 2026), U.S. Customs and Border Protection. Accessed 27 Oct 2026. Verified
- Learning Resources, Inc. v. Trump, No. 24-1287 (20 Feb 2026), Supreme Court of the United States. Accessed 20 Oct 2026. Partly verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process (Interim final rule, 24 Jun 2026), Federal Register / CBP. Accessed 20 Oct 2026. Partly verified
- Notice of Actions in Section 301 Forced Labor Investigations (23 Jul 2026), Office of the U.S. Trade Representative. Accessed 4 Nov 2026. Verified
- The UK's trade negotiations with the US – US Section 301 Tariffs July 2026, GOV.UK. Accessed 20 Oct 2026. Partly verified
- Answers to common questions about U.S. tariffs, Trade Commissioner Service (Government of Canada). Accessed 3 Nov 2026. Verified
- Forced Labor, Meet Section 301 (law-firm analysis), Troutman Pepper Locke (secondary). Accessed 20 Oct 2026. Partly verified
- HTSUS heading 9903.05.44: Section 301 duty on products of India (2026 HTS Revision 21), U.S. International Trade Commission. Accessed 24 Oct 2026. Verified
- HTSUS headings 9903.05.70 and 9903.05.71: Section 301 duty on products of South Korea (2026 HTS Revision 21), U.S. International Trade Commission. Accessed 27 Oct 2026. Verified
- HTSUS Chapter 99, Subchapter III, U.S. note 52 (Section 301 duties, exclusions and the 12.5% rule) (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 4 Nov 2026. Verified
- CSMS #69183472 – Updated Global Guidance for International Mail, U.S. Customs and Border Protection. Accessed 20 Oct 2026. Verified
- US-Versand / Postal DDP, Deutsche Post DHL. Accessed 4 Nov 2026. Verified
- Shipping to the United States (PostNL business), PostNL. Accessed 6 Nov 2026. Verified
- PostNL reopens shipping services to the United States after temporary suspension, PostNL Newsroom. Accessed 6 Nov 2026. Verified
- Nouvelle réglementation pour les envois vers les États-Unis, La Poste. Accessed 5 Nov 2026. Verified
- Comment sont calculés les droits de douane pour les États-Unis ?, La Poste. Accessed 5 Nov 2026. Verified
- Sending to the USA: An Post customs sending information, An Post. Accessed 6 Nov 2026. Verified
- An Post will support Irish businesses and personal customers by maintaining parcel services to the US despite the imposition of taxes by the US, An Post Media Centre. Accessed 6 Nov 2026. Verified
- Warenversand in die USA, Österreichische Post AG. Accessed 6 Nov 2026. Verified
- PDDP-Lösung (Postal Delivered Duty Paid) – Paket International, Österreichische Post AG. Accessed 6 Nov 2026. Verified
- Information for Managing International Shipments, Etsy Help. Accessed 10 Nov 2026. Verified
- HTSUS Chapter 99, Subchapter III, U.S. notes 51(b)(3) and 52(b) (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 2 Nov 2026. Verified
- Annex II to the 23 Oct 2026 Section 338 proclamation: changes to U.S. note 51(b)(3), HTSUS chapter 99 (22 subheadings deleted, 100 inserted), The White House. Accessed 2 Nov 2026. Verified
- Proclamation 11076 of October 23, 2026: Further Modifying the Scope of Products of Canada Subject to the Additional Duties Imposed To Offset Canadian Discrimination Against the Commerce of the United States With Respect to Motor Vehicles (91 FR 68861, 30 Oct 2026, doc. 2026-22292), Federal Register / Executive Office of the President. Accessed 2 Nov 2026. Verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process; Delayed Compliance Extension (Final rule, 91 FR, 22 Oct 2026, doc. 2026-21600), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Modification of the Test of the New Electronic Informal Entry Process for Mail (General notice, 22 Oct 2026, doc. 2026-21570), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- International Mail Entry Type 13 mandatory implementation date extended to Jan. 20, 2027 (14 Oct 2026), U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Low-Value Shipments (Proposed rule, 91 FR 64532, 8 Oct 2026, doc. 2026-20650), Federal Register / U.S. Customs and Border Protection. Accessed 26 Oct 2026. Verified
- Heightened Requirements for Foreign Importers of Record (Interim final rule, FR doc. 2026-22735, 6 Nov 2026), Federal Register / U.S. Customs and Border Protection. Accessed 10 Nov 2026. Verified
- Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 (CBP Dec. 26-14, 91 FR 48398, 31 Jul 2026), U.S. Customs and Border Protection (Federal Register). Accessed 11 Nov 2026. Verified
- User Fee Table (customs user fees, fiscal year 2027 amounts; page last modified 9 Oct 2026), U.S. Customs and Border Protection. Accessed 11 Nov 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.