#1 De Minimis Threshold 2026: New Rules, Limits, and What Importers Must Know
The $800 de minimis threshold is changing in 2026. Learn the new rules for duty-free imports, which countries are affected, and how to adjust your strategy.
The $800 De Minimis Threshold Is Under Attack in 2026
For years, the $800 de minimis threshold allowed small shipments to enter the United States duty-free. This provision, established under Section 321 of the Tariff Act, meant that any single shipment valued at $800 or less skipped customs duties and most paperwork entirely.
In 2026, that is changing. New restrictions on Chinese goods, increased CBP scrutiny, and legislative proposals to lower the threshold are reshaping how low-value imports enter the country. If you rely on de minimis for personal purchases, dropshipping, or small business sourcing, you need to understand these changes now.
What Is the De Minimis Threshold?
The de minimis threshold is the maximum value of an imported shipment that can enter a country without paying customs duties or taxes. In the United States, this threshold is $800 per person per day.
| Country | De Minimis Threshold | Currency |
|---|---|---|
| United States | $800 | USD |
| Canada | CAD 150 (raised from $20 in 2024) | CAD |
| European Union | EUR 150 | EUR |
| United Kingdom | GBP 135 | GBP |
| Australia | AUD 1,000 | AUD |
| China | RMB 50 (~$7) | RMB |
The US has the highest de minimis threshold among major economies, which is exactly why it has become a political target.
What Changed in 2026
Chinese Goods Lost De Minimis Eligibility
As of February 2026, shipments from China no longer qualify for de minimis duty-free treatment. This means every package from China — regardless of value — is now subject to:
- A flat duty of $50 per shipment, OR
- The applicable ad valorem tariff rate (which can exceed 100% for some categories)
This change directly impacts platforms like Temu, Shein, and AliExpress, which built their business models on shipping low-value packages duty-free under Section 321.
Increased Data Requirements
CBP now requires 10-digit HTS codes on all de minimis shipments, not just formal entries. This applies to all countries of origin, not just China. Carriers that cannot provide this data face delays and potential penalties.
Proposed Legislation to Lower the Threshold
Multiple bills in Congress propose reducing the de minimis threshold from $800 to $250 or even $0. While none have passed as of April 2026, the political momentum is clear. Both parties have expressed support for some form of reduction.
Impact on Different Importer Types
| Importer Type | Impact Level | Key Change |
|---|---|---|
| Personal shoppers (AliExpress, Temu) | Severe | No more duty-free Chinese packages |
| Dropshippers (China-sourced) | Severe | Must add duty costs to pricing |
| Amazon FBA sellers (China inventory) | Moderate | Already using formal entries |
| Small businesses (non-China sourcing) | Low | $800 threshold still applies |
| Travelers (returning to US) | Low | Personal exemption unchanged |
How to Adapt Your Import Strategy
If You Source From China
The de minimis route is closed. Your options are:
- Consolidate shipments and file formal entries through a freight forwarder
- Shift sourcing to countries that still qualify (Vietnam, India, Mexico)
- Use bonded warehouses to defer duties until goods are sold
- Absorb the costs and adjust retail pricing
If You Source From Other Countries
The $800 threshold still applies, but prepare for it to shrink. Start tracking duties on all products now so you are ready if the threshold drops to $250.
If You Sell Direct-to-Consumer From Overseas
Build duty estimates into your checkout process. Customers who see an unexpected $50 charge on delivery will request refunds. Transparent pricing prevents chargebacks.
De Minimis vs Formal Entry: When to Switch
| Factor | De Minimis (Section 321) | Formal Entry |
|---|---|---|
| Value limit | $800 (non-China) | No limit |
| Duty rate | 0% | Full applicable rate |
| Documentation | Minimal | Full HTS, commercial invoice |
| Bond required | No | Yes (entries > $2,500) |
| China eligible | No (as of 2026) | Yes |
| Processing time | Fast | 1-5 business days |
| CBP exam risk | Lower | Higher |
FAQ
Is the $800 de minimis threshold still valid in 2026?
Yes, for goods from countries other than China. The $800 threshold under Section 321 remains in effect for qualifying shipments from most countries. Chinese goods lost eligibility in February 2026 and now face a flat $50 duty or the applicable tariff rate.
Do I have to pay duty on packages from Temu and Shein now?
Yes. Since Chinese goods no longer qualify for de minimis treatment, packages from Temu, Shein, AliExpress, and other China-based sellers are subject to customs duties. Some platforms are collecting these fees at checkout, while others pass them to the buyer upon delivery.
Will the de minimis threshold be lowered below $800?
Multiple legislative proposals aim to reduce the threshold to $250 or eliminate it entirely. No bill has passed yet as of April 2026, but the trend is clear. Smart importers are preparing for a lower threshold.
How does this affect me if I buy from Amazon?
Most Amazon purchases ship from US-based warehouses and are not subject to import duties. However, if you buy directly from an overseas seller on Amazon Global, the shipment may be subject to duties depending on value and origin.
Stay Ahead of Changing Thresholds
De minimis rules are evolving fast in 2026. Use TariffCheck to calculate the exact duties on any import — whether it qualifies for duty-free treatment or needs a full landed cost estimate.