What Is a De Minimis Threshold?

‍A de minimis threshold is a shipment value limit for waived import duty or tax and simpler customs processing. Customs compares a shipment's value with that limit, then checks whether the goods or sale are excluded. The US commercial exemption is currently suspended, including for low-value parcels below the statutory amount.

Why the de minimis threshold matters for dropshipping

Postal and non-postal commercial parcels now enter through formal or informal customs processes and may incur duty below $800. The US suspended the all-country commercial exemption on August 29, 2025.

CBP's non-postal rule now keeps that suspension in place with no end date. The postal rule does the same for international mail. It also sets a process for informal entry. Customs may charge duty, tax, or fees after it classifies the product and confirms its origin.

Suppose your supplier sends one product valued at $18 directly to a US customer. Ask the carrier or customs broker for its tariff class and entry fee. Get the duty rate too, then add these amounts when you calculate your profit margin.

Genuine gifts and qualifying personal goods carried by travelers use separate exemptions. An ordinary supplier-to-customer sale remains a commercial import.

How the de minimis threshold works (when it applies)

US law totals the fair retail value of goods imported by one person on one day. Customs applies the threshold to that total and treats parcels split from one order as one transaction.

Goods under antidumping or countervailing duty orders use other entry rules. Quota goods may also need separate entry, regardless of value.

For a US shipment, enter the product's HS code in the official tariff lookup. Give the result, origin, value, and shipping channel to the carrier or broker before setting your price.

De minimis threshold vs. importer of record

The de minimis threshold tests exemption eligibility, while the importer of record files the entry and accounts for duty. An eligible shipment can receive de minimis release. Otherwise, US law requires a qualified party to file accurate entry data.

Customs rules determine who may act as importer. Your sales terms and entry documents should name the qualified party. They should also state who pays the charges.

When AI product research helps you rank imports, add the named importer and duty terms to the comparison. Get both from the supplier in writing before you trust the margin.

FAQ

Is the $800 de minimis exemption gone for good?

The current commercial exemption suspension has no stated end date. Public Law 119-21 removes it from US law on July 1, 2027.

Does the suspension apply to product samples?

A supplier-mailed product sample usually falls under the suspension because customs treats it as imported goods. Keep duty in your cost unless another exemption applies and the customs entry records it.

Does my supplier's price include duty?

A supplier's price includes import duty only when the quote assigns that charge to the seller, as DDP does. Under DAP, the buyer arranges import clearance and pays the import charges, so request an estimate before accepting the price.