De Minimis Exposure Calculator
Was my shipment duty-free under Section 321 — and what do I owe now that the $800 exemption is suspended?
Carrier channel
Suspended since 2025-08-29; formal/informal entry required at any value.
Postal channel
New informal-entry process; compliance date 2026-10-22.
Statutory repeal
OBBBA ends the exemption permanently on 2027-07-01.
Is the $800 de minimis exemption still available?
No. Executive Order 14324 suspended duty-free de minimis treatment for all countries effective August 29, 2025, CBP interim final rules made the suspension indefinite for every mode of transport as of June 24, 2026, and the One Big Beautiful Bill Act repeals the statutory exemption from July 1, 2027. Shipments valued at $800 or less now require standard entry procedures and payment of applicable duties, taxes and fees.
What do I pay now on a low-value shipment?
The merchandise duty (your HTS general rate plus any trade-remedy layers such as Section 301), the Merchandise Processing Fee of 0.3464 percent with a $34.58 minimum and $670.86 maximum per entry summary line in FY2027, and, for cargo unloaded at US ports, the 0.125 percent Harbor Maintenance Fee. The calculator above prices each component from our sourced fee dataset.
Do postal shipments follow the same rules?
They lost duty-free treatment on the same dates but clear through a dedicated postal informal-entry process created by 91 FR 37801, with a compliance date of October 22, 2026. Postal operators apply their own assessment flows, so this tool reports the regulatory state rather than inventing a per-parcel dollar figure.
Which entry date decides which rules apply?
Date of entry with CBP, not order or ship date. A $850 parcel entered August 28, 2025 from Mexico cleared duty-free; the identical parcel one day later owes duty plus fees. Use the timeline page to see every transition date with its Federal Register citation.
Primary sources: 91 FR 37789 · 91 FR 37801 · CBP notice
Reference: de minimis thresholds in other countries
Values quoted verbatim from our sourced dataset (37 countries, dataset as-of 2026-10-13). The US column reflects the pre-suspension statute, retained for comparison and re-export planning.
| Country | Threshold | Currency | Tax scope | Source |
|---|---|---|---|---|
| Argentina | 400 | USD | import duties + tasa de estadistica (first 5 shipments/person/year); IVA & internal taxes still due | ARCA (Agencia de Recaudacion y Control Aduanero, ex-AFIP) |
| Australia | 1,000 | AUD | duty/GST/charges generally not collected at border for mail <=AUD1,000; GST on LVG collected by vendor at point of sale | Australian Border Force |
| Brazil | 50 | USD | import duty (II) only; ICMS (state VAT) always due - no true de minimis | Receita Federal do Brasil |
| Canada | 20 | CAD | duty + taxes | Canada Border Services Agency (CBSA) |
| Chile | 500 | USD | tariff/duty exempt below US$500 under remote-sale regime; 19% VAT collected at checkout by SII-registered platforms instead of at import | Servicio de Impuestos Internos (SII), Chile |
| China | 1,000 | CNY | personal postal articles tax; duty-free allowance RMB 500 (RMB 400 for HK/Macau mail) | General Administration of Customs of the PRC (GACC) |
| Colombia | 200 | USD | VAT (IVA) exempt <=US$200 for non-commercial postal/courier from FTA partners (Ley 2155/2021); tariff treatment per Decreto 1165/2019 modality | Direccion de Impuestos y Aduanas Nacionales (DIAN), Colombia |
| Dominican Republic | 200 | USD | customs duty exempt <=US$200; import ITBIS not applied on courier imports (IT-1 reporting nuance) | Direccion General de Impuestos Internos (DGII), Republica Dominicana |
| Egypt | 0 | EGP | unverified | Egyptian Customs Authority (mislit al-jamark) |
| European Union (represented by Germany) | 0 | EUR | duty: NONE exempted since 2026-07-01 (flat EUR 3 per category <=EUR150); VAT: none exempted since 2021-07 (19%/7% on all values) | German Federal Customs Administration (Zoll online) |
| Hong Kong | 0 | HKD | no import duties on general merchandise; excise duties only on tobacco, liquor, hydrocarbon oil, methyl alcohol | Hong Kong Customs and Excise Department |
| Iceland | 0 | ISK | no low-value exemption: import duty + 24% VAT (11% reduced) due on ALL consignments regardless of value; only narrow exemptions (traveller luggage, P2P gifts etc.) | Skatturinn - Iceland Revenue and Customs |
| Ireland | 0 | EUR | EU regime: VAT due on all values since 2021-07; customs duty exemption below EUR150 abolished 2026-07-01 (flat EUR 3 per category <=EUR150 instead) | German Federal Customs Administration (documenting EU Regulation 2026/382 effect) |
| Israel | 75 | USD | all import taxes (customs duty, purchase tax, VAT); tobacco/alcohol/e-cigarettes excluded | Israel Tax Authority / Ministry of Finance |
| Japan | 10,000 | JPY | duty + consumption tax | Japan Customs (Customs Answer FAQ 1006) |
| Kenya | 0 | KES | unverified | Kenya Revenue Authority - Customs & Border Control |
| Malaysia | 500 | MYR | 10% sales tax on low value goods (online, RM<=500); de minimis facility per Customs Duties (Exemption) Order 2017 item 94 | Royal Malaysian Customs Department (MyLVG portal) |
| Mexico | 50 | USD | duty + taxes | Agencia Nacional de Aduanas de Mexico (ANAM) |
| New Zealand | 1,000 | NZD | duty + GST not collected for goods valued <=NZ$1,000 (excl. alcohol/tobacco) | New Zealand Customs Service |
| Nigeria | 300 | USD | duty + related taxes | Nigeria Customs Service |
| Norway | 3,000 | NOK | VAT: 25% collected at checkout on all values via VOEC for registered sellers (goods <NOK 3000/item); customs duty: exempt within VOEC; food/restricted/excise goods excluded -> duty+VAT due at border regardless of value | Norwegian Customs (Tolletaten) |
| Peru | 200 | USD | duty + taxes (Ad Valorem tariff and IGV both waived <=US$200 FOB per shipment) | Gob.pe/SUNAT - Envios de Entrega Rapida |
| Qatar | 1,000 | QAR | duty | General Authority of Customs, State of Qatar |
| Saudi Arabia | 1,000 | SAR | duty only (15% VAT still applies) | Zakat, Tax and Customs Authority (ZATCA) |
| Serbia | 0 | RSD | statutory design (not re-verified against live official text this round): import consignments up to ~EUR70 customs-value exemption for natural persons; P2P gifts up to ~EUR50 exempt from duty+VAT | Uprava za carinu (Serbian Customs) - index of customs laws (Carinski zakon, Zakon o carinskoj tarifi) |
| Singapore | 400 | SGD | GST relief (post/air imports only); no duty on non-dutiable goods | Singapore Customs |
| South Africa | 0 | ZAR | none (low-value concession abolished - duties and VAT apply at all values) | South African Revenue Service (SARS) |
| South Korea | 150 | USD | duty + internal taxes (incl. VAT) | Korea Customs Service |
| Switzerland | 5 | CHF | customs duty AND import VAT: amounts <=CHF 5 not collected (administrative de-minimis); gifts P2P <=CHF 100 fully exempt ( excl. alcohol/tobacco) | Swiss Federal Office for Customs and Border Security (BAZG) |
| Taiwan | 2,000 | TWD | duty + commodity tax + VAT (all waived below threshold) | Ministry of Finance Taxation Portal (etax.nat.gov.tw) |
| Thailand | 1 | THB | import duty exempted only for customs value <=THB 1; VAT/excise payable above THB 1 | Thai Customs Department |
| Turkey | 0 | TRY | customs duty exemption for postal/courier e-commerce consignments ABOLISHED effective 2026-02-06; flat-rate duty 30% (EU-origin) / 60% (other) up to EUR 1500, +20% OTV surcharge on listed goods; previously EUR 30 duty-free | Mondaq (analysing Presidential Decision 10813 / Official Gazette 33130) |
| Ukraine | 150 | EUR | international postal/express consignments with invoice value <=EUR 150 equivalent exempt from customs payments (Customs Code art.234 cl.3, citizens); excisable goods always taxed; >EUR 150 taxed per art.374 procedure | Verkhovna Rada of Ukraine - Customs Code of Ukraine (Mитний кодекс), art.234 |
| United Arab Emirates | 980 | AED | duty only (5% VAT separate, applies regardless of threshold) | Dubai Customs / UAE ICP (via EY tax alert 2023-0485) |
| United Kingdom | 135 | GBP | customs duty: none due <=GBP135 (non-excise); VAT: due on ALL values (seller collects via UK VAT-on-Imports <=GBP135; gifts <=GBP39 VAT-free) | GOV.UK (HM Revenue & Customs) |
| United States | 800 | USD | duty + taxes | U.S. Customs and Border Protection |
| Vietnam | 1,000,000 | VND | courier/express shipments with customs value <=VND 1,000,000 exempt from import duty (Decree 134/2016 art.29 cl.2); also exempt if total payable tax <VND 100,000; over both caps the WHOLE consignment is taxed | Vietnam Government Gazette (Cong bao dien tu, chinhphu.vn) - Decree 134/2016/ND-CP |