The pain: duty at the door
- Surprise duty at delivery. Under DDU the carrier asks your customer for duty plus a clearance fee before handing over the parcel.
- Refused parcels. Customers who won't pay leave parcels to be returned or abandoned. You've paid for product and shipping and get nothing back.
- Chargebacks. "Item not received" or "not as described" claims follow. See delivered but not received and Black Friday chargebacks (UK).
- Holiday timing. Customs entry adds handling time at peak. Pair this page with Christmas shipping cutoff dates 2026 and a holiday cutoff banner.
- Not just the US. The EU and UK have their own low-value import VAT rules (IOSS, UK VAT at point of sale). We'll cover them in separate guides. They aren't covered here.
What de minimis was, and what changed (official sources only)
Section 321 (19 U.S.C. 1321(a)(2)(C)) let goods valued at $800 or less per person per day enter duty-free with minimal data. Here's the official timeline:
| Date | What happened | Status | Source |
|---|---|---|---|
| Before 2025 | Section 321 de minimis: shipments valued at $800 or less per person per day could enter duty-free with minimal data | Historic | CBP / FR |
| 2 Apr 2025 | EOs 14256 and 14257 directed suspension of de minimis for China and Hong Kong (effective 2 May 2025) | Historic | CBP newsroom: enforcing the end of de minimis |
| 4 Jul 2025 | One Big Beautiful Bill Act enacted: statutory termination of de minimis effective 1 Jul 2027 | Final (law), takes effect 2027 | CBP interim final rule, 24 Jun 2026 (indefinite suspension) |
| 30 Jul 2025 | EO 14324 suspends duty-free de minimis for all countries | Final | CBP CSMS #66065494 (suspension for all countries) |
| 29 Aug 2025, 12:01am ET | Suspension in force: goods of any value, any origin, any mode need a formal or informal entry in ACE and pay all duties, taxes and fees. Section 321 manifests and Entry Type 86 rejected. Postal shipments: carrier or qualified party collects duty under a separate methodology | Final, in force | Federal Register 90 FR, 2 Sep 2025 (implementing EO 14324) |
| 20 Feb 2026 | EO 14388 continues the de minimis suspension. EO 14389 ends certain IEEPA ad valorem tariffs (other measures stay) | Final, in force | CBP interim final rule, 24 Jun 2026 (indefinite suspension) |
| 24 Jun 2026 | CBP interim final rule amends 19 CFR 10.151: indefinite suspension for all non-postal modes; Entry Type 11 is the main informal entry. A separate rule covers postal shipments | Interim final rule (comments closed 24 Jul 2026), in force | CBP interim final rule, 24 Jun 2026 (indefinite suspension) |
Final vs pending: The suspension is final and in force now. The 24 Jun 2026 rule is an interim final rule: in force, but CBP took comments (until 24 Jul 2026) and could revise it. The statutory repeal takes effect 1 Jul 2027. CBP says any later change to the suspension will be announced in the Federal Register. We didn't confirm the exact postal duty amounts this turn, so if you ship by international post, check with your carrier.
Tariff rates move separately. EO 14389 (20 Feb 2026) ended certain IEEPA tariffs. Regular HTS duty, and other duties such as Section 301 on Chinese goods, can still apply. We don't quote rates here: look up each product's HTS code on the USITC Harmonized Tariff Schedule search or ask a broker.
How duty reaches you: DDU vs DDP
- DDU / DAP (duties unpaid): the customer pays at delivery. This is where the surprise, refusal and dispute problems start.
- DDP (delivered duty paid): duty is estimated and charged at checkout (or absorbed by you) and paid before delivery. No surprise at the door.
Easyship can show duty and tax estimates at checkout and ship DDP on many lanes, so the customer sees the full landed cost before paying.
Set up DDP and landed-cost checkout (Easyship) affiliate link
Worked examples: duty × AOV
| AOV (customs value) | Duty rate | Duty | + broker/carrier fee (example $10) | Extra per order | Margin at 30% gross |
|---|---|---|---|---|---|
| $25 | 10% | $2.50 | $10.00 | $12.50 | $7.50 → $-5.00 |
| $25 | 25% | $6.25 | $10.00 | $16.25 | $7.50 → $-8.75 |
| $50 | 10% | $5.00 | $10.00 | $15.00 | $15.00 → $0.00 |
| $50 | 25% | $12.50 | $10.00 | $22.50 | $15.00 → $-7.50 |
| $100 | 10% | $10.00 | $10.00 | $20.00 | $30.00 → $10.00 |
| $100 | 25% | $25.00 | $10.00 | $35.00 | $30.00 → $-5.00 |
Illustrative only. The duty rates and the $10 fee are example inputs we chose, not official rates. Your real rate depends on the product's HTS code and origin; look it up on the USITC Harmonized Tariff Schedule search or ask a licensed customs broker.
Break-even calculator (your numbers, nothing sent anywhere)
Assumes duty is charged on the order value as customs value. Real customs value rules, fees and MPF can differ. Not tax advice.
What to do this week
- Classify every SKU. Get a 10-digit HTS code for each product and record the duty rate and country of origin. A wrong code risks under- or over-payment.
- Re-price on landed cost. Use the calculator. Thin-margin $15–$30 products are hit hardest, because a flat clearance fee is a big share of a small order.
- Ship DDP or say "duties included". Never let the customer find out at the door.
- Move volume to US/EU stock. Suppliers with US warehouses avoid per-parcel import entries for each order (the import duty is paid once, in bulk, upstream). Zendrop and Spocket both list US/EU-based suppliers. Order samples and check quality before switching.
Find US-warehouse products (Zendrop) affiliate link
Browse US/EU suppliers (Spocket) affiliate link
- Update customer messaging. Add a line to your shipping policy and product pages ("All duties and taxes included", or "Import duties may apply"). Keep tracking and proof of delivery ready for disputes.
Who should skip this
- Stores that only sell domestically from US stock: you aren't importing per order.
- Digital products and services.
- Non-US-bound stores: read the EU/UK guides (coming).
- Importers who already file formal entries through a broker: you know this. Check the 2027 repeal date.
Not legal, customs or tax advice. Confirm with a licensed customs broker.
Official sources (opened 5 Nov 2026)
- CBP CSMS #66065494 (suspension for all countries)
- Federal Register 90 FR, 2 Sep 2025 (implementing EO 14324)
- CBP interim final rule, 24 Jun 2026 (indefinite suspension)
- CBP fact sheet (Pub. 5129)
- CBP newsroom: enforcing the end of de minimis
- USITC Harmonized Tariff Schedule search
Verdict
De minimis for US imports has been suspended for all countries since 29 Aug 2025, made indefinite for non-postal shipments by CBP on 24 Jun 2026, and the statute repeals it from 1 Jul 2027. If you dropship from China to the US, price on landed cost, ship DDP (Easyship) or move hero SKUs to US-warehouse suppliers (Zendrop, Spocket). Not legal or tax advice.
Quote DDP shipping with duties collected at checkout (Easyship) affiliate link affiliate link
Rules and dates from CBP and Federal Register pages, opened 5 Nov 2026. Zendrop, Spocket and Easyship are third-party (affiliate links).