No. The old $800 duty-free de minimis allowance that let low-value parcels cross the U.S. border without duty is no longer in effect, and you should not price or plan around it. Between 2025 and 2027, a sequence of executive orders, a customs notice, and an act of Congress dismantled that low-value channel — first for China, then for everyone, and finally on a permanent statutory timeline. If your working knowledge still says “$800 clears free,” it is out of date, and operating on it is how shipments get mispriced and held.
Here is the timeline, stated as plainly as the rules allow.
2025 — the channel closes. The United States ended de minimis treatment for goods from mainland China and Hong Kong effective 2 May 2025. It then suspended de minimis for all countries effective 29 August 2025. Separately, Congress passed the One Big Beautiful Bill Act, signed into law on 4 July 2025, which permanently repeals the Section 321 de minimis privilege for commercial shipments from all origins effective 1 July 2027. A suspension is a policy posture that can change; a statute is a dated deadline. Both now point the same way: the old channel is gone for practical purposes today and legislated to end permanently in 2027.
Early 2026 — the legal machinery shifted, but de minimis did not come back. On 20 February 2026, the U.S. Supreme Court held that the International Emergency Economic Powers Act (IEEPA) does not authorize tariffs, and the IEEPA tariffs terminated on 24 February 2026. It would be easy to assume the de-minimis suspension fell with them. It did not. The same day, a new presidential action — Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries — reaffirmed the suspension on a fresh legal basis, and the statutory permanent repeal still takes effect 1 July 2027.
To replace the struck-down tariffs, the administration imposed a Section 122 temporary import surcharge of 10% ad valorem, effective 24 February 2026 and set to run 150 days, through 24 July 2026. It is treated as a regular customs duty, stacked on most other duties but not on Section 232. That surcharge has itself been challenged in court, and its status is contested — so confirm what is actually in force before you price anything.
One more separation to keep straight: Section 301 tariffs on Chinese goods are a different authority and were not struck down. They were sustained and, after the 2024 statutory review, raised for strategic sectors. So a product that used to slip under de minimis and now also sits in a higher-tariff category is carrying two different cost increases in the same shipment.
What this means for a growing store
The practical consequence is simple to state and expensive to ignore: more of your shipments now face duty at all, and the duty many of them face has gone up. A price built off the supplier’s FOB quote — carrying no duty line, on a parcel that used to clear free — is now a mispriced price. The fix is to price off your true cost to land, the discipline at the center of the Landed-Cost Standard in The Landed-Cost & Trade-Compliance Guide, and to treat the live state of de minimis as a rule you track, not a chore you forget — the Trade-Compliance Standard.
This question also connects upward: if tariffs have reshaped your unit economics, the prior question of when and whether to switch suppliers — covered in The Supplier Switch & Fulfillment Bottleneck Report — is back on the table, because sourcing and landed cost now move together.
Important disclaimer. This article explains publicly verifiable customs and trade rules and is not legal or customs advice. Tariff, valuation, and de-minimis rules are high-velocity and jurisdiction-specific. ASG does not file customs entries, calculate your duties, classify your HS codes, or act as your importer of record. Confirm the current rule with a licensed customs broker or attorney on your filing date before you price or ship.
How de minimis changes affect landed cost
When de minimis treatment is unavailable, more parcels need a duty line in the landed cost calculator instead of being priced as if they clear duty-free.
The safer question is how to calculate landed cost under the rule in force on the filing date: product value, freight, duties, brokerage or handling, insurance, and exception risk all belong in the model.
Where Section 301 tariffs still matter
Section 301 tariff exposure is separate from the de minimis question. A shipment can lose low-value treatment and still face China-specific Section 301 duties if the product and origin match the tariff line.
That is why sellers should not treat tariff news as a single yes-or-no switch. Each authority, duty line, and effective date has to be checked separately.
Why HS code classification changes the final duty line
The HS code is the starting point for duty lookup, trade-remedy exposure, admissibility checks, and many compliance questions. A product title or platform category is not a customs classification.
ASG can help sellers organize supplier documents and cost assumptions, but HS classification and customs filings must be handled by the importer and qualified customs professionals.
How to calculate landed cost before pricing
Before setting the selling price, combine supplier cost, freight, duty, trade-remedy duty, handling, insurance, return allowance, and compliance risk into one landed-cost view.
If a product only works when the $800 shortcut is assumed, the product may not work under current trade conditions.
Frequently asked questions
How do I calculate landed cost for imported goods?
Start with product value and freight, then add duties, trade-remedy duties, brokerage or handling fees, insurance, and a risk allowance tied to the live rule on the filing date.
Are Section 301 tariffs still separate from de minimis rules?
Yes. De minimis treatment and Section 301 tariff exposure come from different legal authorities and should be checked separately for the shipment.
Can ASG classify HS codes or file customs entries?
No. ASG does not classify HS codes, calculate duties, file customs entries, or act as importer of record. Use a licensed customs broker or attorney for those decisions.
Take the 15-minute self-diagnosis in The Landed-Cost & Trade-Compliance Guide to see where your costing and compliance actually stand — or book a 15-minute fulfillment-cost diagnostic with ASG.
Read the full standard: Landed-Cost Standard in The Landed-Cost & Trade-Compliance Guide.
Companion guides: when tariffs force a sourcing rethink; verify supplier documents before shipment.
