De Minimis Suspension: HTS Codes for Small Shipments

The de minimis suspension changed small-parcel importing into the United States more than any tariff in a decade. Shipments valued at $800 or less used to enter free of duty under the de minimis administrative exemption, often with little data. Today they need an appropriate entry, they pay the duties that apply to them, and, in the new postal process, each one must carry its 10-digit HTS classification. For sellers who ship direct to US customers, every SKU now needs a code that can stand up to review.

This guide is for e-commerce sellers, marketplaces, carriers and brokers handling low-value shipments. It summarises what changed, the dates, the entry options and what classification work follows, based on the Federal Register rules as of October 2026. Rules in this area have moved quickly; confirm current CBP guidance before you change a process.

Key takeaways

• The $800 de minimis exemption under 19 U.S.C. 1321(a)(2)(C) is indefinitely suspended by two CBP interim final rules published on 24 June 2026.
• Non-mail shipments: suspension effective 24 June 2026. International mail: effective 24 July 2026.
• Low-value goods must use formal or informal entry and pay all applicable duties, taxes and fees, including Chapter 99 duties.
• The new postal informal entry requires all applicable 10-digit HTSUS classifications for each shipment.
• By statute, the de minimis exemption ends on 1 July 2027.

How we got here: the timeline

CBP's June rule notes that the Supreme Court's IEEPA decision did not address the de minimis suspension, and that the administration continued it the same day the IEEPA tariffs were terminated. CBP also states that it would adopt the suspension under its own statutory authority even without the executive orders.

What the suspension means in practice

CBP's non-mail rule says the suspension means all entries of merchandise valued at $800 or less arriving by modes other than the international postal network "must utilize formal or informal entry procedures". Two consequences follow for sellers.

Duties apply. Goods are subject to the regular rate for their HTS line and any additional duties in Chapter 99, by origin. A T-shirt that used to arrive duty-free in a single parcel now pays the same 16.5% general rate, plus any applicable additional duty, as a container load.

Classification is required. Formal and informal entries both carry a classification. Under the exemption, the code rarely changed what a parcel paid; now it sets the duty on every shipment, and CBP needs it to compute what is owed.

Entry options for low-value goods

The rules point to existing entry types rather than a new exemption.

The last row matters for many sellers. Because Chapter 99 duties now reach goods from many origins, mail shipments subject to those duties must use formal entry once the compliance date passes.

The postal informal entry process

The mail rule creates a new process for shipments valued at $2,500 or less sent by mail. Its main features:

• Who may file: a party with the right to make entry under 19 CFR 143.26(a), meaning the owner or purchaser of the goods, or a licensed customs broker designated by the owner, purchaser or consignee.
• What is filed: an Excel spreadsheet sent to CBP by email, listing for each shipment the filer code, bond number, description, country of origin, all applicable 10-digit HTSUS classifications, quantity or weight where a specific rate applies, duty rate, value, total duty owed, carrier, flight or conveyance number, tracking number, arrival port and arrival date.
• When: the spreadsheet and the payment through Pay.gov are due by the 7th day of the month after the package arrives. CBP's example: a package arriving on 15 April is due by 7 May.

CBP explained why the codes are now mandatory: the earlier interim postal process did not require HTSUS classifications, which determine the duty rate in many cases, so it could not apply all duties owed.

A worked example: one parcel, before and after

This example is hypothetical and simplified, and it ignores fees.

A seller mails a single men's 100% cotton knitted T-shirt, valued at $40 and made in Vietnam, to a customer in the United States in October 2026.

On the face of HTS Revision 20, the duty on this one shirt would be $11.60. Multiply that by a catalogue of small orders and the classification and origin data behind each SKU become a pricing question, not just a compliance one. Check the exceptions in the Chapter 99 notes and current CBP guidance before relying on these figures.

What sellers should do now

1. Classify every SKU shipped to the US. Use the full 10-digit code, not a six-digit HS code or a code from the export country. Our guide on how to find HTS code numbers sets out the method.
2. Record country of origin per SKU. Additional duties in Chapter 99 depend on it; see HTS Chapter 99, and for how origin differs from classification, country of origin vs HS code.
3. Check which goods fall outside postal informal entry. Chapter 99 duties, AD/CVD orders, quotas and agency requirements push goods to formal entry.
4. Price duty into landed cost. For direct-to-consumer models, decide who pays and how the customer sees it.
5. Review codes in bulk. Low-value catalogues are often classified quickly and never revisited. Compare common items against CBP rulings, as in our HTS codes for e-commerce products.
6. Keep records. Whoever files is answering for the code, and reasonable care applies to small entries as much as large ones; see our customs classification compliance checklist.

Common questions from sellers

Does the value threshold still matter? Yes, but for a different reason. The $800 figure no longer grants an exemption. The $2,500 figure now decides between informal and formal entry, and in mail, between the postal informal process and formal entry.

Is a Free rate enough to avoid paying? Not necessarily. A line with a Free general rate can still be subject to Chapter 99 duties by origin, and fees may apply.

Will this change again? It may. The statutory end date of 1 July 2027 is fixed in law, but procedures, tests and compliance dates have changed several times since 2025. Track CBP notices and the Federal Register.

Classifying a high-volume, low-value catalogue

Direct-to-consumer catalogues need many codes quickly. HTS Pilot classifies products one at a time or in bulk from Excel or CSV, proposing a 10-digit US HTS code for each row with alternatives, reasons, sources and a confidence score, and sends unclear rows to a review queue. It can estimate duty per candidate code by origin and entry date, as an estimate that excludes AD/CVD and treats Section 301 and 232 measures as "may apply". Codes it proposes are suggestions for reference, not official classification decisions.

Summary

The de minimis suspension turned every low-value parcel into a customs entry with a duty and a classification. Non-mail shipments lost the exemption on 24 June 2026, mail on 24 July 2026, and the statute ends it on 1 July 2027. Sellers who classify their catalogue properly, record origin and plan for formal entry where needed will absorb the change; those relying on old shortcuts will feel it at every border crossing.

Frequently asked questions

Is the $800 de minimis exemption still available in the US?

No. Executive Order 14324 suspended it for most imports from August 2025, and in June 2026 CBP published two interim final rules that suspend the administrative exemption indefinitely: for non-mail shipments from 24 June 2026 and for international mail from 24 July 2026. Shipments of $800 or less now need an appropriate entry and pay applicable duties, taxes and fees.

When does de minimis end permanently?

The One Big Beautiful Bill Act, Public Law 119-21, section 70531(b)(3), terminates the de minimis exemption by statute effective 1 July 2027, as cited in CBP's June 2026 rules. Until then, the exemption remains suspended by regulation. After that date, reinstating it would require new legislation, so sellers should plan for low-value entries to stay dutiable.

Do small parcels now need an HTS code?

Yes. Formal and informal entries require classification, and CBP's new postal informal entry process requires all applicable 10-digit HTSUS classifications for each mail shipment, along with the country of origin, value, duty rate and duty owed. CBP explained that it needs the classification to assess duties that depend on the product and its origin.

What is the postal informal entry process?

It is a new entry method for mail shipments valued at $2,500 or less, classifiable only in HTS chapters 1 to 97. An owner, purchaser or licensed customs broker submits a monthly spreadsheet with data such as 10-digit codes, origin and duty owed, and pays through Pay.gov by the 7th day of the month after arrival. Goods subject to Chapter 99 duties or other requirements need formal entry.

Sources

The official texts and pages this article relies on. Check them for the current version before you act.

1. Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network, 91 FR 37789 - Federal Register federalregister.gov
2. Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process, 91 FR 37801 - Federal Register federalregister.gov
3. Notice of Implementation of Executive Order 14324, Suspending Duty-Free De Minimis Treatment for All Countries, 90 FR 42418 - Federal Register federalregister.gov
4. Text of the mail rule, 2026-12669 - govinfo govinfo.gov
5. HTS Search - USITC hts.usitc.gov

This article is general information, not legal advice and not a classification decision. Tariff texts, rates and rulings change: check the current official sources, and ask the customs authority for a binding ruling where the answer matters.