Low-Value Imports
De minimis exemption in 2026
The $800 duty-free threshold that powered low-value e-commerce has been narrowed by a sequence of executive orders. This page tracks the legal timeline and the practical implication: importers should not assume de minimis treatment is broadly available without checking current CBP implementation.
Current operating takeaway. China and Hong Kong were targeted first in 2025. Later orders expanded the suspension beyond China, including Executive Order 14324 and Executive Order 14388. Use the legal timeline below for authority context, then confirm the live CBP handling rules before quoting landed cost.
What de minimis means
Under 19 U.S.C. § 1321, goods valued at $800 or less imported by one person on one day could traditionally enter the United States duty-free without a formal customs entry. That rule was designed to reduce friction on low-value shipments, and it became a major driver of direct-to-consumer cross-border e-commerce.
What changed
2025: China and Hong Kong first
The 2025 legal sequence started with Executive Order 14195 and was then amended by Executive Order 14228, Executive Order 14256, and Executive Order 14259. Those orders changed how low-value imports from China and Hong Kong were treated.
Later: broadened beyond China
Executive Order 14324 suspended duty-free de minimis treatment for all countries, and Executive Order 14388 continued that suspension in 2026. That means the de minimis question is no longer just a China-specific issue.
Legal timeline
Executive Order 14195
Imposing Duties To Address the Synthetic Opioid Supply Chain in the People's Republic of China
Signed Feb 1, 2025
Published Feb 7, 2025
Executive Order 14228
Further Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the People's Republic of China
Signed Mar 3, 2025
Published Mar 7, 2025
Executive Order 14256
Further Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the People's Republic of China as Applied to Low-Value Imports
Signed Apr 2, 2025
Published Apr 7, 2025
Executive Order 14259
Amendment to Reciprocal Tariffs and Updated Duties as Applied to Low-Value Imports From the People's Republic of China
Signed Apr 8, 2025
Published Apr 14, 2025
Executive Order 14324
Suspending Duty-Free De Minimis Treatment for All Countries
Signed Jul 30, 2025
Published Aug 5, 2025
Executive Order 14388
Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries
Signed Feb 20, 2026
Published Feb 25, 2026
What importers should do now
Do not quote from the old rule
The legal status of de minimis and the operational CBP workflow are not always the same thing. Confirm current handling for postal shipments, courier entries, and country-specific flows before assuming a package qualifies.
Model the actual duty stack
If de minimis is unavailable, classify the product first and then calculate the full duty stack: MFN base duty plus any Section 301, Section 232, Section 122, AD/CVD, or other overlays.
Next step
Use the landed-cost tools to move from legal context to an actual shipment-level duty estimate.