U.S. tariffs · IEEPA executive orders; CBP's own statutory authority (2026 rules)
Suspension of duty-free de minimis treatment for all countries
In effect (status checked Oct 16, 2026, the last day we checked the Federal Register for later documents).
CBP notice of Jun 24, 2026 (91 FR 37789): “This indefinite suspension means that all entries of merchandise valued at $800 or less arriving through all modes other than the international postal network must utilize formal or informal entry procedures.”
Executive Order 14324 suspended duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) for shipments from all countries from August 29, 2025, with a separate duty for mail based on the country's IEEPA tariff rate. Executive Order 14388, signed February 20, 2026, continued the suspension, including for mail, and set the postal duty equal to the rate in the February 20, 2026 temporary import surcharge proclamation. Two CBP interim final rules published June 24, 2026 suspend the exemption in CBP regulations indefinitely for all modes, under CBP's own statutory authority. From July 24, 2026, eligible mail shipments valued at $2,500 or less can be entered through a new postal informal entry process, dutiable at the rates of duty in effect when the entry is completed; other mail needs formal entry. A CBP proposed rule of October 8, 2026 states that a 2025 statute terminated the exemption effective July 1, 2027.
| Legal authority | IEEPA executive orders; CBP's own statutory authority (2026 rules) “By the authority vested in me as President by the Constitution and the laws of the United States of America, including the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) (IEEPA)” Executive Order 14388 “CBP is adopting these regulatory measures under its own statutory authority and would do so even in the absence of E.O. 14324 or any related Executive Orders.” CBP notice of Jun 24, 2026 |
|---|---|
| Countries | All countries “The duty-free de minimis exemption provided under 19 U.S.C. 1321(a)(2)(C) shall not apply to any shipment of articles not covered by 50 U.S.C. 1702(b), regardless of value, country of origin, mode of transportation, or method of entry.” Executive Order 14388 |
| What it covers | Shipments valued at $800 or less that could previously enter free of duty and tax under the de minimis exemption (19 U.S.C. 1321(a)(2)(C)), from any country, by mail and by all other modes. “suspends the duty-free de minimis exemption otherwise authorized under section 321(a)(2)(C) of the Tariff Act of 1930, as amended, for all covered products, regardless of country of origin, valued at $800 or less” CBP notice of Sep 2, 2025 |
| Took effect | Aug 29, 2025, 12:01 a.m. eastern daylight time “shall be effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on August 29, 2025.” Executive Order 14324 |
Rates
One row per rate the documents set. Rates in separate rows are not added together here; each document sets how its duty applies alongside others.
| Rate | What | From | In the document's words |
|---|---|---|---|
| All applicable duties, taxes and fees no duty-free de minimis treatment; formal or informal entry | Shipments by modes other than mail Shipments that formerly qualified for de minimis, arriving by any mode other than the international postal network | Aug 29, 2025 | “Accordingly, all such shipments, except those sent through the international postal network, shall be subject to all applicable duties, taxes, fees, exactions, and charges.” Executive Order 14324 ↗ |
| Rates of duty in effect at entry no duty-free de minimis treatment; postal informal entry | Mail shipments (postal informal entry) Eligible mail shipments valued at $2,500 or less entered under the postal informal entry process; other mail shipments need formal entry | Jul 24, 2026 | “Merchandise released under a mail informal entry will be dutiable at the rates of duty in effect when the preparation of the entry is completed.” CBP notice of Jun 24, 2026 ↗ |
History
- Jul 30, 2025 Executive Order 14324 suspends duty-free de minimis treatment for shipments from all countries. “The duty-free de minimis exemption provided under 19 U.S.C. 1321(a)(2)(C) shall no longer apply to any shipment of articles not covered by 50 U.S.C. 1702(b), regardless of value, country of origin, mode of transportation, or method of entry.” Executive Order 14324 ↗
- Jul 30, 2025 For mail shipments, Executive Order 14324 sets a duty equal to the effective IEEPA tariff rate of the country of origin. “A duty equal to the effective IEEPA tariff rate applicable to the country of origin of the product shall be assessed on the value of each dutiable postal item (package) containing goods entered for consumption.” Executive Order 14324 ↗
- Jul 30, 2025 Executive Order 14324 also lets carriers choose, for 6 months, a specific duty of $80, $160 or $200 per postal item, based on the country's effective IEEPA tariff rate. “(i) Countries with an effective IEEPA tariff rate of less than 16 percent: $80 per item; (ii) … between 16 and 25 percent (inclusive): $160 per item; and (iii) … above 25 percent: $200 per item.” Executive Order 14324 ↗
- Aug 29, 2025 CBP's implementation notice takes effect for non-postal shipments at 12:01 a.m. eastern daylight time on August 29, 2025. “the amendments outlined herein are effective for articles that are entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on August 29, 2025.” CBP notice of Sep 2, 2025 ↗
- Feb 20, 2026 Executive Order 14388 continues the suspension, including for mail shipments. “I have determined that it is still necessary and appropriate to suspend duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C), including for shipments sent through the international postal network.” Executive Order 14388 ↗
- Feb 20, 2026 Executive Order 14388 sets the postal duty equal to the rate in the February 20, 2026 temporary import surcharge proclamation. “A duty equal to the rate provided in the Proclamation of February 20, 2026 (Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems), shall be assessed on the value of each dutiable postal item” Executive Order 14388 ↗
- Feb 24, 2026 The changes made by Executive Order 14388 take effect at 12:01 a.m. eastern standard time on February 24, 2026. “The modifications to Executive Order 14324 in this order shall be effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on February 24, 2026.” Executive Order 14388 ↗
- Jun 24, 2026 A CBP interim final rule, effective June 24, 2026, suspends the exemption in CBP regulations for all modes other than mail until CBP determines otherwise. “The exemption provided in paragraph (a) of this section is suspended for merchandise arriving via all modes other than through the international postal network until such time as CBP determines … no longer facilitates unlawful importations.” CBP notice of Jun 24, 2026 ↗
- Jun 24, 2026 A second CBP interim final rule suspends the exemption for mail in 19 CFR 145.31, effective June 24, 2026, until CBP determines otherwise. “The exemption provided in paragraph (a) of this section is suspended for merchandise arriving through the international postal network until such time as CBP determines … no longer facilitates unlawful importations.” CBP notice of Jun 24, 2026 ↗
- Jul 24, 2026 The rule's new postal informal entry process takes effect for eligible mail shipments of $2,500 or less. “This interim final rule is effective on July 24, 2026, except for amendatory instruction 4 (19 CFR 145.31), which is effective on June 24, 2026.” CBP notice of Jun 24, 2026 ↗
- Oct 8, 2026 A CBP proposed rule on low-value shipments states that the One Big Beautiful Bill Act terminated the de minimis exemption effective July 1, 2027. “Additionally, the One Big Beautiful Bill Act, which was enacted on July 4, 2025, terminated the de minimis exemption effective July 1, 2027.” CBP notice of Oct 8, 2026 ↗
- Oct 22, 2026 Compliance date for the rule's formal-entry requirements for mail shipments subject to another agency's requirements, to duties under HTSUS Chapter 98 or 99, or claiming duty-free treatment under Chapter 98 or a free trade agreement. “Compliance date: The compliance date for 19 CFR 145.12(a)(2)(v) and (vi) is on October 22, 2026.” CBP notice of Jun 24, 2026 ↗
Source documents
- Executive order Executive Order 14324: Suspending Duty-Free De Minimis Treatment for All Countries ↗ Suspends duty-free de minimis treatment for all countries
- CBP notice Notice of Implementation of the President's Executive Order 14324, Suspending Duty-Free De Minimis Treatment for All Countries ↗ CBP implementation of Executive Order 14324
- Executive order Executive Order 14388: Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries ↗ Continues the suspension and changes the postal duty
- CBP notice Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network ↗ CBP interim final rule: indefinite suspension for non-postal shipments
- CBP notice Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process ↗ CBP interim final rule: indefinite suspension for mail and new postal informal entry process
- CBP notice Low-Value Shipments ↗ CBP proposed rule on low-value entries; states the statutory termination date
In the documents' own words
Every quote on this page, checked word for word against the Federal Register text of the document named.
- Authority
“By the authority vested in me as President by the Constitution and the laws of the United States of America, including the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) (IEEPA)”
Executive Order 14388 (91 FR 9433) ↗ - Authority
“CBP is adopting these regulatory measures under its own statutory authority and would do so even in the absence of E.O. 14324 or any related Executive Orders.”
CBP notice of Jun 24, 2026 (91 FR 37801) ↗ - Status
“This indefinite suspension means that all entries of merchandise valued at $800 or less arriving through all modes other than the international postal network must utilize formal or informal entry procedures.”
CBP notice of Jun 24, 2026 (91 FR 37789) ↗ - What it covers
“suspends the duty-free de minimis exemption otherwise authorized under section 321(a)(2)(C) of the Tariff Act of 1930, as amended, for all covered products, regardless of country of origin, valued at $800 or less”
CBP notice of Sep 2, 2025 (90 FR 42418) ↗ - Countries
“The duty-free de minimis exemption provided under 19 U.S.C. 1321(a)(2)(C) shall not apply to any shipment of articles not covered by 50 U.S.C. 1702(b), regardless of value, country of origin, mode of transportation, or method of entry.”
Executive Order 14388 (91 FR 9433) ↗ - Rule: Shipments by modes other than mail
“Accordingly, all such shipments, except those sent through the international postal network, shall be subject to all applicable duties, taxes, fees, exactions, and charges.”
Executive Order 14324 (90 FR 37775) ↗ - Rule: Mail shipments (postal informal entry)
“Merchandise released under a mail informal entry will be dutiable at the rates of duty in effect when the preparation of the entry is completed.”
CBP notice of Jun 24, 2026 (91 FR 37801) ↗ - Effective
“shall be effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on August 29, 2025.”
Executive Order 14324 (90 FR 37775) ↗ - Jul 30, 2025
“The duty-free de minimis exemption provided under 19 U.S.C. 1321(a)(2)(C) shall no longer apply to any shipment of articles not covered by 50 U.S.C. 1702(b), regardless of value, country of origin, mode of transportation, or method of entry.”
Executive Order 14324 (90 FR 37775) ↗ - Jul 30, 2025
“A duty equal to the effective IEEPA tariff rate applicable to the country of origin of the product shall be assessed on the value of each dutiable postal item (package) containing goods entered for consumption.”
Executive Order 14324 (90 FR 37775) ↗ - Jul 30, 2025
“(i) Countries with an effective IEEPA tariff rate of less than 16 percent: $80 per item; (ii) … between 16 and 25 percent (inclusive): $160 per item; and (iii) … above 25 percent: $200 per item.”
Executive Order 14324 (90 FR 37775) ↗ - Aug 29, 2025
“the amendments outlined herein are effective for articles that are entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on August 29, 2025.”
CBP notice of Sep 2, 2025 (90 FR 42418) ↗ - Feb 20, 2026
“I have determined that it is still necessary and appropriate to suspend duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C), including for shipments sent through the international postal network.”
Executive Order 14388 (91 FR 9433) ↗ - Feb 20, 2026
“A duty equal to the rate provided in the Proclamation of February 20, 2026 (Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems), shall be assessed on the value of each dutiable postal item”
Executive Order 14388 (91 FR 9433) ↗ - Feb 24, 2026
“The modifications to Executive Order 14324 in this order shall be effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on February 24, 2026.”
Executive Order 14388 (91 FR 9433) ↗ - Jun 24, 2026
“The exemption provided in paragraph (a) of this section is suspended for merchandise arriving via all modes other than through the international postal network until such time as CBP determines … no longer facilitates unlawful importations.”
CBP notice of Jun 24, 2026 (91 FR 37789) ↗ - Jun 24, 2026
“The exemption provided in paragraph (a) of this section is suspended for merchandise arriving through the international postal network until such time as CBP determines … no longer facilitates unlawful importations.”
CBP notice of Jun 24, 2026 (91 FR 37801) ↗ - Jul 24, 2026
“This interim final rule is effective on July 24, 2026, except for amendatory instruction 4 (19 CFR 145.31), which is effective on June 24, 2026.”
CBP notice of Jun 24, 2026 (91 FR 37801) ↗ - Oct 8, 2026
“Additionally, the One Big Beautiful Bill Act, which was enacted on July 4, 2025, terminated the de minimis exemption effective July 1, 2027.”
CBP notice of Oct 8, 2026 (91 FR 64532) ↗ - Oct 22, 2026
“Compliance date: The compliance date for 19 CFR 145.12(a)(2)(v) and (vi) is on October 22, 2026.”
CBP notice of Jun 24, 2026 (91 FR 37801) ↗
Executive orders
- Executive Order 14324: Suspending Duty-Free De Minimis Treatment for All Countries
- Executive Order 14388: Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries
FAQ
Q Is the suspension of duty-free de minimis treatment for all countries still in effect?
A Yes. Status: in effect, checked Oct 16, 2026 against the Federal Register. CBP notice of Jun 24, 2026 (91 FR 37789) states: “This indefinite suspension means that all entries of merchandise valued at $800 or less arriving through all modes other than the international postal network must utilize formal or informal entry procedures.”
Q What is the rate under the suspension of duty-free de minimis treatment for all countries?
A Shipments by modes other than mail: All applicable duties, taxes and fees, no duty-free de minimis treatment; formal or informal entry, from Aug 29, 2025; Mail shipments (postal informal entry): Rates of duty in effect at entry, no duty-free de minimis treatment; postal informal entry, from Jul 24, 2026. Executive Order 14324 (90 FR 37775): “Accordingly, all such shipments, except those sent through the international postal network, shall be subject to all applicable duties, taxes, fees, exactions, and charges.” Rates listed separately are not added together here.
Q When did the suspension of duty-free de minimis treatment for all countries take effect?
A Aug 29, 2025, 12:01 a.m. eastern daylight time. Executive Order 14324 (90 FR 37775): “shall be effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on August 29, 2025.”
Q What law is the suspension of duty-free de minimis treatment for all countries based on?
A IEEPA executive orders; CBP's own statutory authority (2026 rules). Executive Order 14388 (91 FR 9433): “By the authority vested in me as President by the Constitution and the laws of the United States of America, including the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) (IEEPA)” CBP notice of Jun 24, 2026 (91 FR 37801): “CBP is adopting these regulatory measures under its own statutory authority and would do so even in the absence of E.O. 14324 or any related Executive Orders.”
Method and limits: status reflects the Federal Register documents published up to Oct 16, 2026. For the duty on a specific product, check the Harmonized Tariff Schedule (chapter 99) and CBP's CSMS messages. Not legal or customs advice. How this tracker works.