WITHIN · DUTY CALCULATOR · Rules read 20 October 2026
The US de minimis rule in 2026: no duty free amount for parcels
There is no duty free amount for a parcel into the US: the $800 de minimis exemption was suspended for every country on 29 August 2025, and CBP made the suspension open ended on 24 June 2026. A US$60 T-shirt pays its duty from the first dollar.
What de minimis was, how it ended, and what a parcel pays now, with every date from the official texts. The calculator below works out any piece.
Rules read on 20 October 2026 from the official sources listed at the end.
- De minimis for parcels: suspended since 29 August 2025
- Suspension: open ended since 24 June 2026
- Ended by law: 1 July 2027
- Gifts between people: still free up to $100
- Rules read: 20 October 2026
A US$60 cotton T-shirt made in Vietnam
Sent from Vietnam by FedEx with no shipping cost added, it costs US$97.67 at the door, US$37.67 more than its price.
| Price | US$60 |
|---|---|
| Duty: 16.5% (HTS line 6109.10.00) | US$9.90 |
| Section 301 tariff: 12.5% on goods made in Vietnam | US$7.50 |
| CBP merchandise processing fee: A flat fee | US$2.77 |
| FedEx fee for paying the duty for you: 2.5% of what is owed, at least US$17.50 | US$17.50 |
| At the door, 62.8% more than the price | US$97.67 |
Worked out on real pieces
Pieces on the shelves of within's boutiques in Canada that ship to the US, each with about what it costs to have it sent there.
Parlor 23"Ten Years" Heavyweight T-ShirtUS$59Made in Canada. About US$139 delivered, US$65 of it duty and fees.
MSN Lazer"18K Gold Champs With Confetti" Mini HoopUS$142Made in Canada. About US$269 delivered, US$113 of it duty and fees.
Song for the MuteElasticated Coach Jacket BlackUS$940Made in Australia. About US$1,338 delivered, US$398 of it duty and fees.
Homme Plisse Issey MiyakeMonthly Colors Straight-Leg Pants Dim GreyUS$548Made in the Philippines. About US$790 delivered, US$242 of it duty and fees.
Issey MiyakeLUSTROUS WOOL Wrap Pants BlackUS$1,147Made in Japan. About US$1,323 delivered, US$176 of it duty and fees.
UndercoverZip Pocket Cargo Trousers BlackUS$690Made in Japan. About US$903 delivered, US$213 of it duty and fees.
LitkovskaRuffled Midi Skirt BlackUS$850Made in Ukraine. About US$1,006 delivered, US$156 of it duty and fees.
Pleats Please Issey MiyakeFold-line Pleated Skirt BlackUS$559Made in Japan. About US$669 delivered, US$110 of it duty and fees.
Each sum is the calculator's: the price at the Bank of Canada rate of 19 October 2026, the shop's own shipping, then the duty, tariffs and fees for a parcel sent from Canada by FedEx.
What de minimis was
Section 321 of the Tariff Act let goods worth $800 or less into the US with no duty and no formal entry, counted per person per day. The same section sets $100 for a bona fide gift and $200 for things a traveller brings.
Source: Legal Information Institute, Cornell Law School (law.cornell.edu), read 20 October 2026.
How it ended
Executive Order 14324 suspended the $800 exemption for goods of every country from 12:01 a.m. on 29 August 2025.
Source: Federal Register (federalregister.gov), read 20 October 2026.
On 24 June 2026 CBP made the suspension open ended, for couriers and freight and for mail, and from 24 July 2026 mail has its own entry, filed by the buyer or a broker.
Source: Federal Register (federalregister.gov, 2 pages), read 20 October 2026.
A law of 4 July 2025 ends the exemption outright on 1 July 2027, whatever happens to the suspension.
Sources: Federal Register (federalregister.gov), read 20 October 2026 and Legal Information Institute, Cornell Law School (law.cornell.edu), read 20 October 2026.
What a parcel pays now
Every parcel pays duty from its first dollar, at the rate for its kind and the tariff for where it was made. A courier parcel up to $2,500 also pays CBP's $2.77 processing fee, and the courier charges for paying the duty: FedEx at least $17.50.
Sources: U.S. International Trade Commission (hts.usitc.gov), read 20 October 2026, Federal Register (federalregister.gov), read 20 October 2026 and FedEx (fedex.com), read 20 October 2026.
By mail there is no processing fee, but CBP no longer collects duty at the door: the seller or a broker files the entry and pays first. Mail entry does not change before 20 January 2027.
Sources: Federal Register (federalregister.gov), read 20 October 2026 and U.S. Customs and Border Protection (cbp.gov), read 20 October 2026.
The rules this page uses
There is no duty free amount for a parcel: the $800 exemption was suspended on 29 August 2025, and CBP made that suspension open ended on 24 June 2026.
Source: Federal Register (federalregister.gov, 2 pages), read 20 October 2026.
Pieces made in Canada or Mexico that qualify under USMCA enter free of the base duty and of the 10 per cent Section 301 tariff. Clothing qualifies only when the yarn and fabric also come from North America.
Source: U.S. International Trade Commission (hts.usitc.gov, 2 pages), read 20 October 2026.
Since 10 May 2019 goods made in China on the 2018 list 3 pay 25 per cent more. The list takes in leather and fabric handbags, leather wallets, leather jackets and leather belts.
Sources: U.S. International Trade Commission (hts.usitc.gov), read 20 October 2026 and Federal Register (govinfo.gov), read 20 October 2026.
Since 14 February 2020 goods made in China on the 2019 list 4A pay 7.5 per cent more. The list takes in most clothing, shoes and sneakers, jewelry, scarves, ties and sunglasses. Cashmere sweaters and men's silk shirts sit only on list 4B, which never took effect.
Sources: U.S. International Trade Commission (hts.usitc.gov), read 20 October 2026 and Federal Register (govinfo.gov), read 20 October 2026.
Since 24 July 2026 the US adds 10 or 12.5 per cent on goods of 60 economies. For the EU and Taiwan the duty plus the tariff comes to at least 10 per cent; for Japan, Korea and Switzerland at least 12.5. Goods that qualify under USMCA pay none of it.
Sources: U.S. International Trade Commission (hts.usitc.gov), read 20 October 2026 and Federal Register (federalregister.gov), read 20 October 2026.
Since 22 July 2026 goods made in Brazil pay another 25 per cent, on top of the 12.5 per cent above.
Sources: U.S. International Trade Commission (hts.usitc.gov), read 20 October 2026 and Federal Register (federalregister.gov), read 20 October 2026.
Since 22 August 2026 the US charges 50 per cent on a list of Canadian made goods, USMCA or not (heading 9903.03.14). The list includes cotton T-shirts and hoodies, polyester sweaters, down jackets, men's wool blazers and trousers, some dresses, women's leather boots, leather belts and gold, silver and costume jewelry. Handbags and wallets are not on it.
Sources: U.S. International Trade Commission (hts.usitc.gov), read 20 October 2026 and Federal Register (federalregister.gov), read 20 October 2026.
International shipping is left out of the customs value that duty is worked on.
Source: Legal Information Institute, Cornell Law School (law.cornell.edu), read 10 October 2026.
The US charges no sales tax at the border. Your state's sales or use tax is not part of this estimate.
The 2025 emergency tariffs (IEEPA) ended after the Supreme Court ruled against them on 20 February 2026, and CBP stopped collecting them on 24 February. The 10 per cent surcharge that followed expired on 24 July 2026. Neither applies now.
Sources: Supreme Court of the United States (supremecourt.gov), read 20 October 2026, U.S. Customs and Border Protection (cbp.gov), read 20 October 2026 and U.S. International Trade Commission (hts.usitc.gov), read 20 October 2026.
Mail entry does not change before 20 January 2027: on 14 October 2026 CBP moved the date from which mail carrying an extra US tariff needs a formal entry or the new Entry Type 13 process, first set for 22 October 2026.
Sources: U.S. Customs and Border Protection (cbp.gov), read 20 October 2026 and Federal Register (federalregister.gov), read 20 October 2026.
A law of 4 July 2025 ends the $800 exemption outright on 1 July 2027. Gifts of up to $100 sent by one person to another are not affected.
Sources: Federal Register (federalregister.gov), read 20 October 2026 and Legal Information Institute, Cornell Law School (law.cornell.edu), read 20 October 2026.
A pre owned piece pays duty as a new one: the tariff's line for worn clothing covers only clothing that shows wear and comes in bulk or in bales.
Source: U.S. International Trade Commission (hts.usitc.gov), read 20 October 2026.
What this calculator does not cover
- Watches.
- Trade deal rates other than USMCA, such as Korea's or Australia's, which the importer has to claim.
- State sales and use tax.
- Gifts and things a traveller brings in.
- UPS and DHL brokerage fees, and any fee the seller adds for mail.
By where it was made
- Import duty from China to the US on clothes, shoes and bags
- Import duty from Japan to the US on clothes, shoes and bags
- Import duty from Italy to the US on clothes, shoes and bags
- Import duty from France to the US on clothes, shoes and bags
- Import duty from the UK to the US on clothes, shoes and bags
- Import duty from Canada to the US on clothes, shoes and bags
- Import duty from India to the US on clothes, shoes and bags
- Import duty from Vietnam to the US on clothes, shoes and bags
- Import duty from South Korea to the US on clothes, shoes and bags
- Import duty from Türkiye to the US on clothes, shoes and bags
By what it is
The rules behind it
The calculator
Common questions
Is de minimis still in effect?
No. The $800 de minimis exemption has been suspended for parcels from every country since 29 August 2025, CBP made that open ended on 24 June 2026, and a law ends it for good on 1 July 2027.
Source: Federal Register (federalregister.gov, 2 pages), read 20 October 2026.
What is the de minimis threshold for the US?
In law it is $800, but it does not apply now: since 29 August 2025 every bought parcel pays duty from its first dollar. A bona fide gift between people of up to $100 is the exception.
Sources: Legal Information Institute, Cornell Law School (law.cornell.edu), read 20 October 2026 and Federal Register (federalregister.gov), read 20 October 2026.
When did the de minimis exemption end?
On 29 August 2025 for goods of every country, under Executive Order 14324. CBP's rules of 24 June 2026 keep it suspended with no end date, and a law of 4 July 2025 ends it outright on 1 July 2027.
Source: Federal Register (federalregister.gov, 2 pages), read 20 October 2026.
Do I pay duty on a $50 order?
Yes. A US$50 cotton T-shirt made in Vietnam pays US$8.25 of duty and US$6.25 of tariff, plus the courier's fee. No bought piece comes in free by its value any more.
Sources: U.S. International Trade Commission (hts.usitc.gov, 2 pages), read 20 October 2026 and Federal Register (federalregister.gov), read 20 October 2026.
Sources
- U.S. International Trade Commission: Harmonized Tariff Schedule of the United States, 2026 Revision 21 (in force from 9 October 2026): the general duty rate for each line. hts.usitc.gov, read 20 October 2026.
- Legal Information Institute, Cornell Law School: 19 U.S.C. 1401a(b)(4)(A): the customs value leaves out international shipping and insurance. law.cornell.edu, read 10 October 2026.
- U.S. International Trade Commission: HTS chapter 99, 2026 Revision 21: U.S. note 20 (the China lists, headings 9903.88.01 to 9903.88.16), U.S. note 52 (headings 9903.05.20 to 9903.06.21), U.S. note 51 (headings 9903.03.12 to 9903.03.16) and U.S. note 50 (heading 9903.05.01). hts.usitc.gov, read 20 October 2026.
- Federal Register: USTR notice of 9 May 2019 (84 FR 20459): the Section 301 duty on the list 3 products of China rises from 10 to 25 per cent from 10 May 2019. govinfo.gov, read 20 October 2026.
- Federal Register: USTR notice of 22 January 2020 (85 FR 3741): the list 4A duty on products of China falls from 15 to 7.5 per cent from 14 February 2020. govinfo.gov, read 20 October 2026.
- Federal Register: Presidential memorandum of 23 July 2026: Section 301 tariffs of 10 or 12.5 per cent on goods of 60 economies from 24 July 2026. federalregister.gov, read 20 October 2026.
- Federal Register: USTR notice of action of 20 July 2026: a 25 per cent tariff on all goods of Brazil from 22 July 2026, with some exemptions (none for clothing, shoes, bags or jewellery). federalregister.gov, read 20 October 2026.
- Federal Register: Proclamation 11048 of 20 July 2026 (91 FR 46663): a 50 per cent duty on listed products of Canada (heading 9903.03.14, U.S. note 51(b)(3)), in effect from 22 August 2026; the list changed from 15 September 2026 (Proclamation 11065, 91 FR 58339). federalregister.gov, read 20 October 2026.
- Federal Register: CBP user fees from 1 October 2026: informal entry fee $2.77; formal entry fee 0.3464 per cent, at least $34.58 and at most $670.86. federalregister.gov, read 20 October 2026.
- eCFR: 19 CFR 24.23(c): no merchandise processing fee on mail or on goods that qualify under USMCA. ecfr.gov, read 10 October 2026.
- FedEx: FedEx Express US import fees: disbursement fee 2.5 per cent of the duty and tax, at least $17.50 (raised on 20 July 2026). fedex.com, read 20 October 2026.
- Federal Register: CBP interim final rule of 24 June 2026: the $800 de minimis exemption is suspended with no end date for courier and freight. federalregister.gov, read 20 October 2026.
- Federal Register: CBP interim final rule for mail, in force 24 July 2026: no de minimis, a new postal entry filed by the buyer or a broker, duty no longer collected at delivery, no processing fee on mail; formal entry for mail carrying an extra tariff from a compliance date first set at 22 October 2026. federalregister.gov, read 20 October 2026.
- Supreme Court of the United States: Learning Resources, Inc. v. Trump, No. 24-1287, decided 20 February 2026: the emergency powers law (IEEPA) does not allow tariffs. supremecourt.gov, read 20 October 2026.
- U.S. Customs and Border Protection: IEEPA duty refunds: the tariffs under IEEPA are no longer in effect and are being refunded. cbp.gov, read 20 October 2026.
- U.S. Customs and Border Protection: News release of 14 October 2026: the compliance date for the new informal entry procedures for international mail moves from 22 October 2026 to 20 January 2027, with no change to mail entry before then. cbp.gov, read 20 October 2026.
- Legal Information Institute, Cornell Law School: 19 U.S.C. 1321(a)(2): duty free amounts of $100 for bona fide gifts, $200 for things a traveller brings and $800 in any other case; Public Law 119-21 changes it from 1 July 2027. law.cornell.edu, read 20 October 2026.
- Bank of Canada (read through within's daily rate): Daily exchange rates, used here to turn the price into the currency of the country it ships to. bankofcanada.ca, read 10 October 2026.
- Federal Register: Executive Order 14324 of 30 July 2025 (90 FR 37775): the $800 exemption under 19 U.S.C. 1321(a)(2)(C) suspended for goods of every country from 12:01 a.m. on 29 August 2025. federalregister.gov, read 20 October 2026.