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Importing into the United States

How goods clear US customs in 2026: who files the entry, what a parcel pays now that de minimis is suspended, and which extra duties stack on top.

Updated · 19 official sources

Goods sold into the United States now pay duty from the first dollar: the $800 de minimis exemption has been suspended for every country since 29 August 2025, CBP made the suspension indefinite in its own rules in June 2026, and a 2025 law ends the exemption for good on 1 July 2027. Every commercial shipment needs a customs entry, an importer of record and the duty paid.

Rules as of 30 October 2026.

How does importing into the United States work?#

Importing into the United States means filing an entry with U.S. Customs and Border Protection (CBP) in its Automated Commercial Environment (ACE), classifying each product to a 10-digit HTSUS code, declaring where it was made and paying the duty, fees and any federal excise tax. There is no national VAT or GST to add at the border.

The importer of record is the person legally responsible for the entry: usually the owner or buyer of the goods, or a licensed customs broker acting as importer for them. The importer owes the duty personally, and paying a broker doesn't discharge that debt if the broker fails to pay CBP (19 CFR 141.1).

Two value bands decide how much paperwork an entry needs. Shipments worth $2,500 or less can use an informal entry, except that any line over $250 classified under chapter 99 (where Section 232 and 301 duties live) needs a formal entry (19 CFR 143.21). Above $2,500 the entry is formal, which brings a customs bond and the merchandise processing fee on value. The entry process guide walks through each entry type, the bond and the deadlines.

Duty is charged on the transaction value of the goods, the price paid without international freight and insurance. The rate comes from the product's HTSUS line and its country of origin, which is where it was made, not where it shipped from. The step-by-step import guide covers an online seller's checklist from classification to records.

What does a parcel pay now that de minimis is suspended?#

A parcel sold into the United States pays the duty for its HTSUS line and origin, any chapter 99 additional duties for that product and origin, and CBP's processing fee, whatever its value. Only two Section 321 exemptions survive: bona fide gifts worth $100 or less and articles travelers carry with them. Neither covers goods sold online.

United States de minimis today: border.bot's live de minimis thresholds for US.

Here is a real courier parcel on today's rates: four men's cotton T-shirts made in Vietnam, sold for $100 with $15 shipping, HTSUS 6109.10.00.12.

Line Rate Amount
Customs duty, 6109.10.00 16.5% $16.50
Section 301 forced labor, Vietnam (9903.05.84) 12.5% $12.50
CBP express consignment fee, paid by the carrier per waybill $1.38 $1.38
Total before the carrier's own charges $30.38

Duty is worked out on the $100 goods price, not the $115 the buyer paid, because US customs value leaves out international shipping. The carrier usually passes the $1.38 fee on with its own clearance charge, which CBP doesn't set. The gift exemption never covers alcohol or tobacco (19 CFR 10.153), and a gift sent with a purchase isn't a gift.

Parcels sent by post follow a separate path, CBP's postal informal entry process. From 20 January 2027, mailed goods with chapter 98 or 99 duties, partner agency requirements or a trade agreement claim need a formal entry (19 CFR 145.12(a)(2)), though CBP's Entry Type 13 gives those subject to Section 201, 232 or 301 duties or an agency's jurisdiction an informal route. The US postal guide covers that route, and the de minimis guide compares the US with other countries.

Which duties apply on top of the tariff?#

US additional duties are listed in chapter 99 of the HTSUS by the legal action behind them, and one product can owe several. The table shows the actions in force on 30 October 2026. The IEEPA tariffs the Supreme Court struck down stopped for goods entered from 24 February 2026, and the Section 122 surcharge expired on 24 July 2026.

Action What it covers Rate
Section 232 Listed metals, vehicles and parts, wood products, semiconductors, patented medicines and drones, from every origin Up to 100%, and 200% on Russian aluminum
Section 301 China Products of China on the 2018 to 2024 lists 7.5% to 100%
Section 301 forced labor All products of 60 economies, with exemptions 10% or 12.5%
Section 301 Brazil All products of Brazil, with exemptions 25%
Section 338 Listed products of Canada; some are banned outright 50%
Section 201 Quartz surface products 25% in quota, 50% over
AD/CVD Named products from named countries and producers Case by case

border.bot's US tariffs page lists every heading in force with its rate, origins and Federal Register source, and the landed cost calculator applies them to a product with the exemptions that lift them.

Who files the entry and pays?#

The party that files the US customs entry is the importer of record, and that party pays CBP. On a delivered duty paid (DDP) sale the seller or its carrier acts as importer and builds the duty into the price; on a delivered at place (DAP) sale the buyer is importer and pays the carrier before delivery.

A courier or a licensed customs broker can file the entry for the importer, and the carrier bills the duty to whoever the shipment terms name. Formal entries need a customs bond, and ocean freight also needs an Importer Security Filing at least 24 hours before the cargo is loaded abroad (19 CFR 149.2). The DDP guide covers the trade-offs, and the legal requirements guide covers what the importer of record answers for: marking, reasonable care and five years of records.

What changed and when#

US import rules changed more in 2025 and 2026 than in decades: the de minimis exemption was suspended, the Supreme Court ended the IEEPA tariffs, and new Section 232, 301 and 338 duties took their place. The timeline lists the changes that matter for an online seller, with the official text for each.

  1. Upcoming

    De minimis exemption ends by law

    The One Big Beautiful Bill Act terminates the $800 exemption from this date, as CBP's October 2026 proposal recites. 91 FR 64532 (opens in a new tab)

  2. Upcoming

    New mail entry rules apply

    Mailed goods with chapter 98 or 99 duties, agency requirements or a trade agreement claim need a formal entry, or Entry Type 13 where CBP allows it. 91 FR 66638 (opens in a new tab)

  3. Section 338 motor vehicle list changes

    Proclamation 11076 adds and removes Canadian products from the 50% duty. CSMS #70314289 (opens in a new tab)

  4. CBP proposes new low-value shipment rules

    Electronic informal entries before arrival, a mail entry type and bonds for informal filers; comments are due by 7 December 2026. 91 FR 64532 (opens in a new tab)

  5. Some Canadian goods banned

    Listed Canadian dairy goods, alcoholic beverages and motor vehicles are excluded from importation. CSMS #70050970 (opens in a new tab)

  6. Pharmaceutical duty applies to all companies

    Companies not listed in Annex III of Proclamation 11020 start paying the Section 232 duty on patented medicines. CSMS #70054007 (opens in a new tab)

  7. Section 232 duty on drones

    Drones, docking stations and critical components pay 100%, some drones 25%. Proclamation 11055 (opens in a new tab)

  8. Section 338 duty on Canada starts

    Listed Canadian products pay an extra 50% after a three-day suspension. Proclamation 11056 (opens in a new tab)

  9. Section 301 forced labor duty starts

    All products of 60 economies pay 10% or 12.5%, with exemptions. 91 FR 47318 (opens in a new tab)

  10. Section 122 surcharge ends

    The 10% surcharge imposed on 24 February 2026 expires. Proclamation 11012 (opens in a new tab)

  11. Postal informal entry process starts

    Mailed goods worth $2,500 or less are entered by the owner, buyer or broker, not collected from the addressee. 91 FR 37801 (opens in a new tab)

  12. Section 301 duty on Brazil

    All products of Brazil pay 25%, with exemptions. 91 FR 45516 (opens in a new tab)

  13. De minimis suspended indefinitely

    CBP writes the suspension into its regulations for every mode. 91 FR 37789 (opens in a new tab)

  14. Metals duties move to full value

    Section 232 steel, aluminum and copper duties apply to the full customs value. Proclamation 11021 (opens in a new tab)

  15. IEEPA duties no longer collected

    CBP stops collecting IEEPA duties and a 10% Section 122 surcharge starts. CSMS #67834313 (opens in a new tab)

  16. Supreme Court rules on IEEPA tariffs

    Learning Resources v. Trump holds that IEEPA does not authorize the President to impose tariffs. Opinion (opens in a new tab)

  17. De minimis suspended for all countries

    ACE rejects Section 321 filings and Type 86 entries. CSMS #66065494 (opens in a new tab)

US import guides#

The US import guides go deeper on each part of a US import, from filing an entry and meeting the importer's legal duties to the special duties that change most often. Each one states the rule with its official source and the date it was checked, and links the live data behind it.

  • How to import goods into the US as an online seller: Eight steps to sell into the US: classify, confirm origin, check what may enter, price the duty, pick the importer of record, file, pay and keep records.
  • How a US customs entry works: US customs entries explained: formal type 01, informal type 11, mail type 13 and the end of type 86, the importer of record, bonds and the deadlines.
  • US import legal requirements: What US law asks of an importer: origin marking under 19 CFR 134, product labels, reasonable care, five years of records and the goods that can't enter.
  • Section 232 tariffs: Every product group under US Section 232 tariffs on 30 October 2026, with rates, partner rates and dates, and how they stack with other duties.
  • Section 301 tariffs and US forced labor rules: US Section 301 duties on 30 October 2026: the China lists and exclusions, the forced labor duty on 60 economies, Brazil, Nicaragua, and the UFLPA and WRO bans.
  • Section 338 tariffs on Canada: What Section 338 of the Tariff Act allows, the 50% duty on listed Canadian goods since 22 August 2026, the import bans since 29 September and how they stack.
  • US antidumping and countervailing duties: How US antidumping and countervailing duty orders work: case numbers, cash deposits, scope, the goods online sellers meet, and how to check before you ship.
  • US import quotas: How US import quotas work: tariff-rate and absolute quotas and tariff preference levels, how CBP fills them, which goods have them and how to check status.
  • US duty refunds, drawback and returned goods: How to get US duties back: drawback when goods leave again, duty-free return of US goods, corrections before and after liquidation, and IEEPA refunds.
  • Importing alcohol and tobacco into the US: What US alcohol and tobacco imports need: TTB importer permits, label approval (COLA), federal excise tax rates, state rules, and why neither can go by US mail.
  • US free trade agreements: Every US free trade agreement in force, the SPI code that claims it on entry, and how Section 232, 301 and 338 duties now cut into the saving.
  • US partner government agencies at entry: Which US agencies besides CBP check imports at entry, what each wants filed in ACE, how PGA flags on HTS lines work and when a disclaim is enough.
  • Exporting from the US: a guide for online sellers: What a US online seller checks before shipping abroad: Schedule B and ECCN, licenses, when EEI is filed, denied parties and the duties the buyer pays.
  • US export documents: EEI, the ITN and the papers that travel: When a US export needs EEI filed in AES, the $2,500 per Schedule B rule and its exemptions, the ITN on the waybill, and the invoice, origin and license papers.
  • Shipping into the US: post, express and freight: How parcels and freight clear US customs in 2026: who files the entry for post, express and freight, the $2,500 informal limit and the new rules for mail.
  • The US ecommerce market for cross-border sellers: US online retail in official figures: Census ecommerce sales and share, population, goods imports and CBP's low-value shipment counts, for sellers abroad.

Common questions#

Is there still a de minimis limit for US imports?#

No. The $800 exemption has been suspended for all countries since 29 August 2025 and is suspended indefinitely in CBP's regulations since 24 June 2026; the One Big Beautiful Bill Act ends it by law on 1 July 2027. Bona fide gifts of $100 or less are still exempt.

Does the US charge VAT or sales tax on imports?#

CBP collects no VAT or GST. It collects customs duty, CBP fees and federal excise tax on goods such as alcohol and tobacco; state sales tax is a separate state matter, not collected at the border.

Are IEEPA tariffs still collected?#

No. The Supreme Court held on 20 February 2026 that IEEPA does not authorize tariffs, and CBP stopped collecting IEEPA duties on goods entered from 24 February 2026. Importers of record can claim refunds of IEEPA duties on eligible entries through CBP's CAPE process in ACE.

When does a US shipment need a formal entry?#

Above $2,500, or when any line over $250 is classified under chapter 99, subchapters III or IV. Goods under quotas or AD/CVD orders sent by post need a formal entry too.

Sources#