The U.S. De Minimis Rule
The U.S. De Minimis rule essentially lowers the barrier to entry for exporting to the U.S., fostering trade and benefiting businesses that rely on efficient, cost-effective access to the American market.
Understanding
The De Minimis Rule
What Is the De Minimis Rule?
The US de minimis threshold refers to the value below which goods can enter the country without incurring duties or formal customs procedures. As of now, the threshold is USD $800 per shipment, per day, per recipient.
In simple terms:If you ship goods worth $800 or less to a US customer, those goods can generally clear customs duty-free and without a formal customs entry.
The U.S.. De Minimis Exemption Removed for Chinese-Origin Goods
As of 2025, the US government has revoked the de minimis exemption for goods shipped directly from China. This means Chinese-origin shipments under $800 now require a formal customs entry and may be subject to duties, even if they previously qualified for duty-free treatment under the standard rule. The exact duty rate will depend on the product category, but many consumer goods from China carry tariffs ranging from 7.5% to 25%, particularly under the Section 301 trade measures.
What eCommerce Sellers
Need To Know
eCommerce Benefits
For eCommerce businesses shipping to US customers, the de minimis rule is a big advantage. Orders under $800 can enter without import duties or complex customs, leading to lower costs, faster delivery, and a smoother checkout. This makes your products more competitive in the US. But as volumes grow, watch for potential state tax obligations—especially if you have sales tax nexus.
Why It Matters for Your Business
This rule is especially relevant for eCommerce businesses, international sellers, and third-party logistics providers.
- Faster customs clearance: Low-value shipments clear US customs quicker, speeding up delivery.
- Lower costs for buyers: US customers avoid import duties and brokerage fees.
- Simplified compliance: No need for formal customs declarations or bonds for qualifying shipments.
Key Points to Keep in Mind
- $800 limit is per shipment: Splitting orders to stay under the threshold is seen as duty avoidance and can lead to penalties.
- Not all goods qualify: Items like alcohol, tobacco, or regulated products may still need duties or special clearance.
- For end-users only: De Minimis applies to shipments for individual consumers—bulk commercial orders may not qualify.
Risks and Considerations
While the De Minimis rule can offer cost and efficiency benefits, businesses should be aware of:
- Customs scrutiny: High-volume or frequent shipments that seem structured to avoid duties may be flagged.
- Enforcement delays: Inconsistent checks or delays can occur, especially during peak times or with certain products.
- State taxes still apply: Even if under the federal de minimis threshold, sales tax may apply based on nexus and customer location.
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