In short: The Section 321 de minimis exemption — the rule that let US importers bring in shipments valued under $800 duty-free and with minimal paperwork — no longer applies to goods from China and Hong Kong, and a broader suspension now reaches all countries. In practice that means most small parcels from China are now subject to normal duties, applicable Section 301 tariffs, and a formal or informal customs entry. If you sell into the US and used to rely on cheap, fast, duty-free small parcels, your landed cost has gone up and your clearance process has changed. The good news: with the right product classification, consolidated shipping, and a sourcing partner who handles duties and documents, you can keep costs predictable and avoid surprise fees.

What was Section 321 de minimis?

Section 321 of the Tariff Act allowed one shipment per person, per day, valued at $800 or less to enter the US free of duty and with simplified clearance. For years this was the engine behind direct-from-China e-commerce: a US buyer ordered a $25 item, it shipped as an individual parcel, and it crossed the border without duties or a formal entry.

That model worked because the threshold was high and the paperwork was light. It is the reason a wave of ultra-low-price platforms could ship directly to US consumers without the costs a normal importer pays.

What changed, and when?

The US government moved to close the de minimis pathway, first for shipments from China and Hong Kong and then more broadly. This sits within a wider shift in trade policy — our overview of how US–China tariffs are reshaping global sourcing in 2026 covers the bigger picture. The headline effects for importers are simple to state:

Low-value parcels from China no longer clear duty-free just because they are under $800. They are now treated like normal imports — meaning standard duty rates, any applicable Section 301 China tariffs, and a customs entry apply.

Carriers and customs brokers now collect duties and fees on these shipments, and the entry process requires proper product classification (HTS codes) and accurate declared values.

Because tariff policy in 2026 is moving quickly, the exact rates and effective dates can shift. Always confirm the current rate for your specific product with US Customs and Border Protection (CBP) or a licensed customs broker before you commit to an order. For a worked breakdown of rates by product, see our guide to import duty from China to the USA with HTS worked examples.

How much more will I actually pay? A worked example

Here is a simple before-and-after for a typical small e-commerce order. Figures are illustrative — your real numbers depend on your HTS code and the tariffs in force on your ship date.

The lesson is not that importing is no longer worth it — it absolutely still is. The lesson is that you now need to price duties into your margins from day one, exactly like every established importer already does.

What is the difference between a formal and informal entry?

Shipments valued at $2,500 or less can usually clear as an informal entry, which is lighter on paperwork and bonding. Shipments above $2,500 generally require a formal entry, which means a customs bond and a customs broker filing on your behalf. Either way, you now need an accurate HTS classification and a correct declared value — guessing here is the fastest route to delays, penalties, or seized goods.

How can US importers keep landed costs down in 2026?

You cannot avoid lawful duties, but you can stop overpaying and stop getting surprised. The most effective moves are:

Classify products correctly. The right HTS code can mean a materially lower duty rate. Getting classification right is a one-time effort that pays back on every shipment.

Consolidate shipments. Instead of many tiny parcels each triggering a fee and an entry, consolidate orders into fewer, larger shipments. This spreads fixed clearance costs across more units and often lowers per-unit freight too — our freight forwarding service is built around exactly this.

Buy on better Incoterms. Negotiating FOB or DDP terms with clarity about who pays duties prevents nasty end-of-line surprises. If you sell on Amazon, the same logic applies whether your stock lands in the US or, say, you are evaluating samples before a first order for any market.

Use a partner who handles duties and documents. A sourcing and freight partner who manages classification, consolidation, and clearance turns a chaotic process into a predictable line on your spreadsheet. The same end-to-end approach helps importers in other markets too — see our guide to shipping from China to South Africa for how this plays out on a different lane.

Frequently asked questions

Is the $800 de minimis rule completely gone?

The duty-free de minimis pathway no longer applies to goods from China and Hong Kong, and a broader suspension now covers shipments from all countries. Treat any China-origin parcel as a normal dutiable import and confirm the current rules with CBP or a customs broker before ordering.

Do I need a customs broker now?

For informal entries (generally $2,500 or under) you may not strictly need one, but a broker makes classification and clearance far smoother. For formal entries above $2,500 a broker and a customs bond are effectively required.

Will my shipments take longer to clear?

They can, if documentation is incomplete. With correct HTS codes, accurate declared values, and proper commercial invoices prepared in advance, most shipments still clear quickly.

Does this make sourcing from China not worth it?

No. China remains the most capable manufacturing base in the world, and even with duties added, landed costs are typically still highly competitive — especially when you consolidate freight and classify correctly. The change simply means you plan for duties up front.

How can Epic Sourcing help with the new rules?

We manage product classification, supplier negotiation, consolidated freight, and clearance documentation so your US shipments arrive with predictable costs and no surprise fees.

How Epic Sourcing helps

Epic Sourcing helps US businesses source from China and Vietnam with bilingual teams on the ground at the factory and a full sourcing and freight service behind them. We classify your products correctly, consolidate your shipments to spread clearance costs, and prepare clean documentation so your goods land predictably under the 2026 rules. Want to know your real landed cost before you order? Talk to our team — no pressure, no obligation.

Last updated: 19 June 2026