De minimis
Also: Section 321 · $800 rule
The rule that let low-value shipments (historically up to $800) enter the US duty-free with minimal formalities — significantly tightened in 2025.
Definition
Under Section 321 of the Tariff Act, CBP could admit a shipment valued at or below a set threshold free of duty and tax. That threshold was raised to $800 in 2016, powering a wave of cross-border e-commerce.
During 2025 the de minimis privilege was removed for goods from China and Hong Kong and tightened more broadly through executive action. Because the policy moved through several revisions, always confirm the current status for your origin with CBP before relying on it.
Worked example
A sub-$800 parcel of Chinese-origin goods that once entered duty-free may now require a formal entry and carry the full duty — including Section 301.
Related codes & tools
Related terms
Sources
Definitions are informational, not customs rulings. Confirm rates against the schedule of record and see our methodology & disclaimer.