De Minimis and Low-Value Shipments
The $800 de minimis exemption is suspended. A parcel that used to arrive duty-free now needs an entry, and the fee floor dominates its cost.
What decides the rate
The $800 de minimis threshold is suspended, so a parcel that used to arrive duty-free now needs an entry. The formal-entry line sits at $2,500: at or below it an automated informal entry pays a flat $2.77 instead of the ad valorem fee, and above it the $34.58 floor applies. On a $400 parcel with a 20% rate the duty is $80 and the fee is $2.77, so the fee is not the problem here; on a $3,000 parcel with the same rate the fee is $34.58, and on low-rate goods it can exceed the duty.
Where this goes wrong
Rules for low-value shipments and for postal versus commercial carriers differ. Verify the current treatment with the carrier and with CBP before pricing a direct-to-consumer channel.
Inputs and assumptions
| Item | Value | Note |
|---|---|---|
| Duty rate source | USITC HTS, release 2026HTSRev22 | Read at build time from the official schedule export. The general rate column. |
| MPF | 0.3464% of entered value, min $34.58, max $670.86 | CBP User Fee Table, FY2027. The ad valorem rate is statutory; the floor and cap are adjusted each October. |
| HMF | 0.125% of entered value, ocean cargo only | CBP User Fee Table. Not charged on air freight. |
| Customs value | Transaction value, normally the price paid for the goods | Freight and insurance are not part of US customs value, unlike CIF jurisdictions. |
Questions this page answers
Is the $800 de minimis exemption still available?
It is suspended. Low-value parcels no longer enter duty-free as a matter of course, and formal or informal entry applies depending on value and channel.
Why is a small parcel so expensive to import now?
Because of the fee floor. On a parcel worth a few hundred dollars the $34.58 MPF minimum can exceed the duty itself, which reverses the intuition sellers carried over from the pre-suspension period.
Does this estimate include anti-dumping duty?
No. Anti-dumping and countervailing duty are case-specific and can exceed every other layer combined, so they are outside the estimate by design. The calculator covers base duty, the Section 301 and 232 layers you enter, the merchandise processing fee and the harbor maintenance fee.
Data release: 2026HTSRev22. Content as of November 10, 2026. Found an error? Tell us and it gets corrected.