Definition
De minimis refers to the value threshold below which imported goods were historically exempt from duties, taxes, and formal customs entry requirements. Under Section 321 of the Tariff Act, that threshold was set at $800 per shipment per person per day. The de minimis exemption has been suspended, meaning all shipments — regardless of value — now require formal entry and are subject to applicable duties.
Why It Matters for Importers
The suspension of the de minimis threshold represents one of the most significant changes to U.S. import policy in recent years. Businesses that previously relied on Section 321 to import low-value goods duty-free — including direct-to-consumer e-commerce sellers and sample importers — now face duties and formal entry requirements on every shipment.
This change means more importers now need customs bonds, customs broker services, and proper HTS classifications than ever before. If you were importing under the old $800 threshold without a broker, that is no longer an option for most commercial shipments.
Key Details
- Previous threshold: $800 per person per day. Shipments below this value entered duty-free with minimal documentation.
- Current status: The exemption has been suspended. All commercial shipments require formal entry through a customs broker.
- Impact on e-commerce: Direct-to-consumer platforms that shipped from overseas under Section 321 must now process formal entries for every package.
- Bond requirement: With formal entry now required, importers who previously operated without bonds now need either single entry or continuous bonds.
The end of de minimis has fundamentally changed small-value importing. Read our full analysis of what the de minimis suspension means.
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