De Minimis

Section 321 of the Tariff Act of 1930

What it is:
The de minimis rule previously allowed low-value shipments to enter the United States duty-free with minimal customs paperwork. It operated under Section 321 and historically applied to packages valued at or under 800 U.S. dollars. 

This exemption was originally created to reduce administrative burdens on small shipments and has become a key feature of modern e-commerce, where millions of individual parcels enter the U.S. daily.

What changed:
The United States has suspended duty-free de minimis treatment. First, de minimis was removed for goods from China and Hong Kong. It has been suspended globally since August 29, 2025, so low-value shipments are no longer automatically duty-free and must follow standard customs procedures.

How it works now:
With the removal of the de minimis exemption, all commercial shipments, regardless of value or origin, are now treated similarly to large commercial imports. They require full entry documentation (including the 10-digit Harmonized Tariff Schedule code), duty payments, and compliance with all customs regulations. Importers must electronically transmit full data to U.S. Customs and Border Protection (CBP) identifying the sender, recipient, value, and country of origin. This change is critical because it forces every small parcel shipper to assume the greater administrative burden and compliance risk previously reserved for bulk commercial importers.

Implications for international exporters:
For Swedish and other European exporters, especially e-commerce and direct-to-consumer sellers, expect higher landed costs, more documentation, and potentially longer transit times. If your product was also covered by Section 301 tariffs, de minimis no longer shields small parcels from those duties.

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