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Last updated: General Section 321 de minimis elimination information — confirm current requirements with the licensing authority.
Effective Aug 29, 2025 · E.O. 14324 · 19 U.S.C. § 1321

De minimis is over. Here's what your shipment needs now.

The $800 duty-free exemption that used to cover the vast majority of e-commerce and FBA imports stopped applying to commercial shipments on August 29, 2025. There is no longer a dollar amount below which a commercial import clears free — only a set of narrower rules for how much duty you owe and whether a bond is required to get it there. Find your shipment type below.

Family gift, ≤$100

Still duty-free

19 U.S.C. § 1321(a)(2)(A) — unaffected

Mail parcel, ≤$800

Full ad valorem duty

New 7/24/26 rule: filer's bond required

Courier, $800–$2,500

Full duty, Type 11

Informal entry — usually no bond

Over $2,500 / FBA container

Formal entry, Type 01

Bond required — single or continuous

What Does Your Shipment Need Now?

Tell us how you import — we route you to the right entry and bond path

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Quick answer
The $800 duty-free de minimis exemption stopped applying to commercial shipments on August 29, 2025, so no dollar amount clears a commercial import free of duty. A bond is now required on formal entries over $2,500 and on mail shipments through the new postal informal entry process; commercial courier shipments of $2,500 or less usually need none.
  • Who requires it: CBP (Executive Order 14324; 19 U.S.C. § 1321).
  • Amount: Informal entry (Entry Type 11) up to $2,500; formal entry (Entry Type 01) over $2,500, with a single entry or continuous bond.
  • Bona fide gifts up to $100 ($200 from Mexico, Canada, and Caribbean Basin territories) are not affected.
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Official Federal Requirements

"Suspends duty-free de minimis treatment for all covered products, regardless of country of origin, valued at $800 or less, otherwise authorized under section 321(a)(2)(C) of the Tariff Act of 1930."
Executive Order 14324, 'Suspending Duty-Free De Minimis Treatment for All Countries' (90 FR 37775) • 19 U.S.C. § 1321(a)(2)(C); Executive Order 14324

What replaced de minimis, shipment type by shipment type

There is no single replacement rule — CBP built a different path for mail, a different one for courier/express, and a different one for anything crossing $2,500. Here is what changed for each, in the order most new importers hit them.

International mail

A parcel arriving through the international postal network (a foreign post office handing off to USPS) valued at $800 or less no longer clears free. From August 29, 2025 through February 28, 2026, the exporting country's post office or courier owed CBP either a flat per-item fee of $80, $160, or $200 — set by that country's effective IEEPA tariff bracket (under 16%, 16–25%, or over 25%) — or an ad valorem duty at that same IEEPA rate, with no bond involved either way. That interim system is gone. CBP's new postal informal entry process, effective July 24, 2026, replaced it for mail shipments valued at $2,500 or less: duty is now calculated ad valorem against the shipment's actual HTSUS classification, and foreign postal operators can no longer file the entry at all. Only the owner/purchaser or a licensed customs broker may file, and whoever files must have a basic importation and entry bond on record in CBP's ACE eBond system before the shipment clears.

Courier / express (FedEx, UPS, DHL)

This is where Entry Type 86 lived, and it is gone — ACE stopped accepting Type 86 filings on August 29, 2025, the same day the exemption itself expired. Shipments valued $800 or less now file as Entry Type 11 (informal) if they clear under the separate $2,500 informal-entry ceiling (19 CFR 143.21), which almost all individual courier parcels do. Full HTSUS duty applies — the exemption that used to zero it out is gone — but an informal entry generally still does not require a bond.

Ocean freight & FBA containers

Consolidated inventory shipments were rarely eligible for de minimis to begin with once you add up the container's entered value, but the Type 86 loophole let some low-value consolidations slip through informally. That path is closed. A container's aggregate entered value almost always exceeds $2,500, which means formal Entry Type 01 and a customs bond — sized to the entered value plus duties for a single entry, or 10% of your trailing 12-month duty total (minimum $50,000) if you import recurring FBA inventory and choose a continuous bond instead.

The timeline — and what's still coming

This did not happen on one day. An executive order suspended the exemption; a statute is repealing it permanently; and CBP is still rolling out the mechanics through 2026.

July 4, 2025

One Big Beautiful Bill Act enacted (Public Law 119-21)

Congress writes the permanent, statutory repeal of Section 321 de minimis for all commercial shipments into law, with a July 1, 2027 effective date, plus new civil penalties for Section 321 misuse.

July 30, 2025

Executive Order 14324 signed

"Suspending Duty-Free De Minimis Treatment for All Countries" — the executive action that suspends 19 U.S.C. § 1321(a)(2)(C) duty-free treatment worldwide ahead of the statutory repeal date.

August 3, 2025

New civil penalties take effect

Up to $5,000 for a first violation and $10,000 for each subsequent violation for entering, or facilitating entry of, merchandise under a Section 321 exemption in violation of any other customs law.

August 29, 2025

De minimis suspension takes effect; Entry Type 86 ends

Duty-free treatment for shipments valued at $800 or less ends for every country of origin. ACE stops accepting Entry Type 86 filings the same day.

February 28, 2026

Postal flat-fee option sunsets

The $80/$160/$200 flat per-item fee option for international mail ends. Every postal shipment moves to the ad valorem duty method going forward.

June 24, 2026

CBP codifies the suspension in interim final rules

Two companion Federal Register rules — one for the international postal network, one for all other modes — make the suspension an indefinite CBP regulation rather than only an executive order.

July 24, 2026Just took effect

New postal informal entry process goes live

A dedicated informal entry process for mail shipments valued at $2,500 or less takes effect, replacing ad hoc postal duty collection with a formal CBP entry track. Foreign postal operators lose filing authority — only the owner/purchaser or a licensed broker may file, and that filer must now hold a customs bond on record in ACE eBond.

October 22, 2026Upcoming

Postal exclusions fully enforced

PGA-regulated goods, AD/CVD merchandise, quota goods, alcohol, tobacco, and HTSUS Chapter 98/99 items lose eligibility for the postal informal process and must route through formal entry.

July 1, 2027Upcoming

OBBBA repeal becomes permanent law

The statutory repeal in Public Law 119-21 takes effect. The $800 threshold disappears entirely for commercial shipments, from every country, and reversing it requires new legislation — not another executive order.

Which entry type does your shipment use now?

Cross your shipment's value against how it arrives. This is the exact routing CBP applies today.

Single entry, continuous, or an FBA container bond — which fits?

Once your shipment crosses the $2,500 formal-entry line, this is the actual choice new importers are making for the first time.

1

One-off over $2,500

A single occasional shipment — a wholesale sample order, a one-time inventory buy — that clears the $2,500 line but won't repeat. A single entry bond covers exactly that entry, sized to entered value plus duties.

Typical cost: $75–$300 per bond

2

Recurring imports

Once you have three or more formal entries a year — common for anyone who used to lean on Type 86 for regular restocking — a continuous bond covering all ports for 12 months is cheaper than stacking single entry bonds every time.

Typical cost: $400–$1,000/yr at the $50K CBP minimum

3

FBA container consolidation

CBP bonds the entry, not the SKU. A container of $8 phone cases still totals a five- or six-figure entered value once consolidated — formal entry, bond required, almost always a continuous bond given how often FBA inventory lands.

See the customs bonds hub for the full continuous-vs-single breakeven math.

Not sure which entry type applies?

Tell us your shipment value and mode — we route you to the right bond, or tell you honestly that you don't need one.

Get a Bond Quote

What this actually costs a small importer

The headline is "duty now applies." The numbers most explainers skip are what that means for someone who used to rely on the exemption every month.

A hobbyist ordering 20 parcels/year by mail

Before Aug 29, 2025 (each parcel ≤$800)$0 duty
Aug 29, 2025–Feb 28, 2026 (transition, >25% IEEPA bracket)Up to $200/parcel × 20 = $4,000/yr
Now (ad valorem, new 7/24/26 postal process)HTSUS rate × each parcel's value

The flat per-item fee ended Feb 28, 2026 — duty is now calculated against each parcel's actual tariff classification. The hobbyist still doesn't personally buy a bond in most cases: whoever files the postal entry (typically the seller's broker) carries that obligation. It becomes the buyer's own bond requirement only if they start filing postal entries themselves as the importer of record.

A first-time importer whose order crosses $2,500

Before: $750 courier order$0 duty (Type 86)
Now: same $750 order~$110–$190 duty, still no bond
A $3,000 restock order insteadDuty + bond, min. $50K penal sum

Here is the part most importers miss: the $50,000 CBP minimum continuous bond costs the same $400–$1,000/yr whether you are importing $3,000 or $300,000 in dutiable goods. A small importer who crosses $2,500 pays the same bond floor as a much larger one.

Compliance mistakes new importers are making right now

These are the specific errors showing up since the exemption ended — not generic customs advice.

Assuming anything under $800 is still duty-free

The $800 figure no longer marks a duty exemption for commercial goods. Everything under it is dutiable now — only the bona fide personal gift exception ($100/$200) is duty-free.

Still trying to file Entry Type 86

ACE has rejected Type 86 filings since August 29, 2025. Brokers and platforms still defaulting to it will see entries bounce, not clear informally.

Splitting shipments to dodge duty

Breaking one order into several sub-$800 packages to avoid duty is exactly the pattern CBP's enforcement guidance targets, and it now carries civil penalty exposure — up to $5,000 for a first violation, $10,000 after.

Missing the aggregate value on FBA containers

Individual unit price is irrelevant to entry type. A container's total entered value is what determines whether formal entry and a bond apply — sellers checking per-SKU price against $2,500 are checking the wrong number.

Not planning for the Feb 28, 2026 postal sunset

Carriers still quoting the flat $80/$160/$200 fee after that date are using a discontinued method — ad valorem is the only option going forward, and it can be higher or lower depending on the goods.

Treating this as temporary

The One Big Beautiful Bill Act already locks the repeal into statute for July 1, 2027. Betting on a future executive order reversing course ignores that the underlying law changed, not just enforcement policy.

Section 321 elimination — frequently asked questions

Is de minimis really gone for good, or could a future administration bring it back?

Both. Executive Order 14324 suspended duty-free de minimis treatment under 19 U.S.C. § 1321(a)(2)(C) as an executive action effective August 29, 2025 — an action a future administration could theoretically reverse. But the One Big Beautiful Bill Act (Public Law 119-21, enacted July 4, 2025) separately repeals the Section 321 de minimis privilege by statute for all commercial shipments, effective July 1, 2027, regardless of country of origin. Once that date passes, ending the repeal requires an act of Congress, not an executive order. The $800 exemption is not coming back for commercial goods.

Do I need a customs bond for a $500 shipment?

Almost never — if it arrives by courier or express, on its own. A $500 commercial shipment falls under the informal entry threshold (19 CFR 143.21 sets that line at $2,500), and informal entries — Entry Type 11 — generally do not require a bond. You will owe full HTSUS duty on the $500 (the $800 de minimis exemption no longer waives it), but duty is typically paid at entry rather than guaranteed by a bond. Two exceptions: merchandise regulated by FDA, USDA, or another Partner Government Agency, or subject to antidumping/countervailing duty orders or a quota, can require a bond at any value — and if the $500 shipment arrives through international mail rather than courier, it now runs through CBP's separate postal informal entry process, which does require the filer to hold a bond (see the next question).

What happened to Entry Type 86 — can I still file it?

No. Entry Type 86 was the Section 321 low-value manifest entry that let low-value shipments clear with no duty and no bond. CBP's Automated Commercial Environment (ACE) stopped accepting Type 86 filings on August 29, 2025, the same day Executive Order 14324 took effect. Shipments that used to move on Type 86 now file as Entry Type 11 (informal, if $2,500 or under) or Entry Type 01 (formal, if over $2,500, with duty and a bond where applicable).

Are personal gifts from family overseas still duty-free?

Yes, if they qualify as bona fide gifts. The bona fide gift exemption under 19 U.S.C. § 1321(a)(2)(A) is separate from the commercial de minimis provision the executive order suspended, and it still allows up to $100 per gift ($200 for gifts from Mexico, Canada, and Caribbean Basin territories) to enter duty-free, addressed person-to-person with no commercial transaction involved. It does not cover e-commerce purchases, dropshipped orders, or anything with a commercial invoice attached — CBP and carriers are actively screening for shipments mislabeled as gifts to dodge duty.

My Amazon FBA shipment is a container with hundreds of items each under $50 — do I need a bond?

Usually yes, and this is the change catching the most FBA sellers off guard. CBP looks at the entered value of the entry, not the retail price of individual SKUs inside it. A consolidated container of inventory almost always totals well over the $2,500 informal entry ceiling in aggregate, even though no single unit is expensive — which routes the whole entry to formal Entry Type 01 and triggers the bond requirement. If your FBA shipments are recurring (which for active sellers they are), a continuous bond covering all entries for 12 months is typically cheaper than posting a new single entry bond every time inventory lands.

What's the new postal duty rate, and is it the same thing as a bond?

They used to be separate questions — as of July 24, 2026, they're connected. From August 29, 2025 through February 28, 2026, mail duty was a flat per-item fee ($80, $160, or $200, set by the exporting country's IEEPA tariff bracket) or ad valorem, and the postal carrier simply remitted it — no bond, no formal entry, no filer requirement. CBP replaced that interim system on July 24, 2026 with a new postal informal entry process for mail shipments valued at $2,500 or less: duty is now ad valorem against the shipment's actual HTSUS classification, and foreign postal operators are no longer permitted to file the entry at all. Only the merchandise's owner/purchaser or a licensed customs broker can file, and CBP requires that filer to hold a basic importation and entry bond — single transaction or continuous — on record in ACE eBond before the shipment clears (19 CFR 113.62). If you're a business that receives recurring mail-order or platform-shipped inventory, that bond obligation is now yours or your broker's to carry; it no longer disappears just because the shipment arrived by post.

From the Producer's Desk

The calls we're getting are from people who never needed a bond before

Before August 2025, most of the small e-commerce importers and FBA sellers we talked to had never heard of a customs bond — Type 86 meant they never needed one. That population is exactly who is calling now, and the question is almost always the same: "my shipment is only worth a few thousand dollars, why do I need a $50,000 bond?" The honest answer is that the bond amount is not about your shipment's value, it is a CBP-set floor that applies once you cross into formal entry — and for most new importers, a single entry bond at $75–$300 is the right first move, not a continuous bond.

The mistake we see most is importers waiting until a shipment is stuck at the port to figure this out. If your per-shipment value has been creeping toward $2,500 — which happens fast once duty is added back into the landed cost calculation — get the bond question answered before you place the order, not after CBP holds the container.

Eric Drummond

Licensed Surety Bond Producer

State Licenses:
  • Nevada: License #4222379 (Property & Casualty)

Verify licenses at your state insurance department

Specialty Areas:
CBP Customs BondsPost-De Minimis Import ComplianceAmazon FBA Import BondingFederal Commercial Bonds

All content is researched from official state and federal sources (.gov) and reviewed by surety bond specialists. Bonds are placed with Treasury-listed surety carriers; approval and pricing are determined by the issuing carrier.

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