US de minimis suspended: what the $800 change means
The US used to let most parcels worth up to $800 in duty-free. That exemption is suspended for every country and shipping mode, so even small parcels can owe duty. Which tariffs apply depends on where the goods were made.
Last reviewed 2026-11-09 · built from the sourced knowledge base · Not legal, tax or customs advice.
Quick answer: Is the $800 de minimis back after the Supreme Court tariff ruling?
No. The ruling struck down IEEPA tariffs, but the de minimis suspension was continued by EO 14388 and codified by CBP on its own authority.
Sources: supremecourt.gov, whitehouse.gov, federalregister.gov
By destination (9 Nov 2026)
- United States: none. The $800 exemption is suspended for every country and mode, including post. Only the $100 bona fide gift exemption remains. Sources: whitehouse.gov, federalregister.gov
- European Union: no VAT threshold since 2021. The €150 duty relief ended on 1 Jul 2026; a temporary €3 duty per distinct tariff subheading applies until 1 Jul 2028. Sources: eur-lex.europa.eu, taxation-customs.ec.europa.eu
- United Kingdom: no customs duty up to £135, but VAT is charged by the seller at checkout. Removal of the relief is planned by October 2028 at the latest. Sources: gov.uk, gov.uk
- Canada: C$20 by post; by courier from the US or Mexico, C$40 free of duty and tax and C$150 free of duty; C$20 from elsewhere. Sources: cbsa-asfc.gc.ca
- Australia: no duty or border GST up to A$1,000; GST is collected by the seller at checkout instead. Sources: abf.gov.au, ato.gov.au
Thresholds
- No duty-free de minimis for any country or mode; the CBP rule rests on CBP's own authority, so the IEEPA ruling did not restore it. Sources: federalregister.gov, whitehouse.gov
- Gifts of $100 or less remain exempt. Informal entry up to $2,500; formal above. Sources: federalregister.gov, cbp.gov
Tariffs (by country of origin)
- MFN duty by HTS line, plus the Section 301 forced-labor tariff: 10% for 17 economies (incl. UK, Canada, Mexico, India); 12.5% for most others incl. China and Vietnam; capped at 10% (EU, Taiwan) or 12.5% (Japan, Korea, Switzerland) total net of MFN. Sources: zonos.com, everycrsreport.com
- China's legacy Section 301 lists (7.5%/25% and 2024 increases), Brazil 25%, Section 338 50% on listed Canadian goods, and Section 232 sector tariffs can stack. Sources: everycrsreport.com, zonos.com
- IEEPA tariffs were struck down on 20 Feb 2026 and stopped on 24 Feb 2026. Sources: supremecourt.gov, zonos.com
Origin decides the tariff
- The US Section 301 forced-labor tariff (10% or 12.5%), the China Section 301 lists, the Brazil tariff and the Section 338 tariff on Canadian goods all depend on where the goods were made. Sources: zonos.com, everycrsreport.com
- Canada's surtax applies to listed goods made in the US even if they ship from a third country. Sources: cbsa-asfc.gc.ca