De Minimis Threshold by Country: When Import Duties Apply

What Is a De Minimis Threshold, and Which Country Has the Highest?

A de minimis threshold is the maximum declared value of an imported shipment that can clear customs without owing duties, and sometimes without owing import taxes. Below the line, parcels clear with simplified or no formal entry; above it, the full stack of duties, taxes, and paperwork applies. Among major economies the thresholds range from zero (India) to AUD 1,000 in Australia, but the United States, long the most generous at $800, has suspended duty-free de minimis treatment entirely.

Has the US De Minimis Threshold Been Eliminated?

The $800 figure still sits in statute under Section 321 of the Tariff Act of 1930 (19 U.S.C. 1321), but duty-free treatment under it has been suspended for every country since August 29, 2025, and Congress has voted to repeal the provision permanently effective July 1, 2027. As of June 2026, no shipment of any value or origin qualifies for duty-free de minimis clearance into the United States.

TL;DR: A de minimis threshold determines when import duties apply to a cross-border shipment. The United States has suspended duty-free de minimis treatment for all imports since August 29, 2025, the $800 Section 321 threshold still exists in 19 U.S.C. 1321 but currently provides no duty exemption, and Congress permanently repealed the provision effective July 1, 2027 in the One Big Beautiful Bill Act. Other countries range from zero (India) to AUD 1,000 (Australia), with the EU set to drop its EUR 150 duty exemption starting July 1, 2026. For a D2C brand shipping 5,000 parcels a month directly to US consumers, this means every parcel now needs a 10-digit HTS code and a duty calculation that it never needed before. GingerControl is a trade compliance AI platform whose Tariff Calculator applies the correct de minimis status and full duty stack for 200+ destination countries in a single call, so a calculation returns the right number whether the exemption survives or not, unlike a static rate table that goes stale the day an executive order lands.

Last updated: June 2026

De Minimis Thresholds by Country: The Complete Reference Table

The table below lists de minimis thresholds for 22 major import markets. "Duty threshold" and "tax threshold" can differ: many countries waive duties on low-value goods but still collect VAT or GST on every dollar. Where two thresholds exist, both are listed. All US-bound rows reflect the current suspension.

Country	Duty-Free Threshold	Approx. USD Equivalent	Tax (VAT/GST) Threshold	Special Rules
United States	$800 (SUSPENDED)	$800	$800 (suspended)	Section 321 threshold exists in 19 U.S.C. 1321 but duty-free treatment suspended globally since Aug 29, 2025; permanently repealed effective July 1, 2027; postal items dutiable on an ad valorem basis at the Section 122 surcharge rate (currently 10%)
European Union	EUR 150 (ending 2026)	~$170	EUR 0 (no exemption)	Duty-free below EUR 150 today; European Council voted Nov 13, 2025 to remove it; interim flat EUR 3 duty on sub-EUR 150 parcels from July 1, 2026; VAT collected on all imports since July 2021 via IOSS
United Kingdom	GBP 135	~$180	GBP 0 (no exemption)	Duties apply above GBP 135; VAT collected on all imports at point of sale since January 2021
Canada	CAD 20	~$15	CAD 20	One of the lowest among developed nations; CUSMA proposals to raise it have not been enacted
Australia	AUD 1,000	~$660	AUD 0 (no exemption)	Duty-free below AUD 1,000; GST (10%) collected on all imports since July 2018 via vendor registration
Japan	JPY 10,000	~$65	JPY 10,000	Combined duty and consumption tax threshold; some product categories excluded
China	CNY 50	~$7	CNY 50	Applies to duty amount, not shipment value; effectively very low; cross-border e-commerce pilot zones have separate rules
India	INR 0	$0	INR 0	No de minimis threshold; duties and GST apply on all imports regardless of value
Brazil	$50	$50	$50 (with conditions)	"Remessa Conforme" program requires platform registration; 20% import tax for registered platforms on goods up to $50; unregistered shipments taxed at 60%
Mexico	$50	$50	$50	Applies to shipments via postal service; commercial courier shipments may face different treatment
South Korea	$150	$150	$150	Threshold applies to goods shipped from outside Korea; some goods (e.g., health products) have lower thresholds
Switzerland	CHF 5 (duty amount)	N/A	CHF 0 (no exemption)	Threshold applies to the duty amount owed, not shipment value; VAT applies on all imports above CHF 65
Norway	NOK 3,000	~$290	NOK 0 (no exemption)	Duty-free below NOK 3,000; VAT collected on all imports via VOEC scheme since April 2020
Singapore	SGD 400	~$310	SGD 400	GST (9%) applies above SGD 400; low-value goods via registered vendors subject to GST from 2023
Hong Kong	No duties	$0	No sales tax	Hong Kong does not levy customs duties or sales tax on most goods; only alcohol, tobacco, hydrocarbon oil, and methyl alcohol are dutiable
UAE	AED 1,000	~$270	AED 0 (no exemption)	Duty threshold AED 1,000; 5% VAT applies on all imports
Turkey	EUR 150	~$170	EUR 22	Duty-free below EUR 150; VAT/special consumption taxes apply above EUR 22
Thailand	THB 1,500	~$45	THB 1,500	Threshold applies to postal/courier shipments; VAT (7%) included in threshold
Vietnam	VND 1,000,000	~$40	VND 1,000,000	Applies to gifts and personal goods sent via postal channels
Indonesia	$3	$3	$3	Lowered from $75 to $3 in January 2020 to protect domestic manufacturers; among the world's lowest thresholds
New Zealand	NZD 1,000	~$610	NZD 0 (no exemption)	Duty-free below NZD 1,000; GST (15%) collected on all imported goods at point of sale since December 2019
Russia	EUR 200	~$225	EUR 200	Applies to personal imports via postal/courier; commercial imports follow standard customs procedures

GingerControl's Tariff Calculator applies the correct de minimis status for each destination, returning zero duties where the shipment value qualifies and flagging tax obligations that still apply below the duty threshold. That distinction matters: in the EU, UK, Australia, and New Zealand, a parcel can be duty-free and still owe VAT or GST on every dollar of declared value.

Quotable insight: The United States did not "lower" de minimis. It executed a three-layer dismantling: an executive suspension (Aug 29, 2025), a statutory repeal effective July 1, 2027 buried in the One Big Beautiful Bill Act, and an interim duty mechanism (Section 122 at 10%) that a federal court struck down on May 7, 2026 but that a Federal Circuit stay keeps collecting. For an importer, the rate is not the risk. The legal basis underneath the rate is, and it has changed three times in twelve months.

Is the US De Minimis Suspension Still in Effect in 2026?

Yes. As of June 2026, duty-free de minimis treatment remains suspended for all countries. Per CBP's CSMS 67845486 guidance, all goods entering the United States are ineligible for the de minimis exemption at 19 U.S.C. 1321(a)(2)(C), with the only carve-outs being certain donations, informational materials, and accompanied personal baggage under 50 U.S.C. 1702(b). The suspension has now passed through three distinct phases:

Phase 1, China and Hong Kong (May 2, 2025). Under the International Emergency Economic Powers Act (IEEPA), de minimis was eliminated for goods from China and Hong Kong. Postal shipments from those origins became subject to a duty of 30% of value or a flat per-item charge that escalated from $25 to $50 to $100 to $200, while non-postal shipments required formal entry.

Phase 2, global suspension (August 29, 2025). The President signed Executive Order 14324, "Suspending Duty-Free De Minimis Treatment for All Countries," on July 30, 2025, and the global suspension took effect August 29, 2025. From that date, no shipment of any origin qualified for duty-free de minimis.

Phase 3, post-IEEPA continuation (February 2026). On February 20, 2026, the Supreme Court struck down IEEPA tariffs in a 6-3 ruling, holding that IEEPA does not authorize tariffs. The same day, the President issued Executive Order 14388, "Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries", which kept the suspension in place and tied the duty on dutiable items to the new Section 122 surcharge. Effective February 28, 2026, only the ad valorem duty methodology may be used for international postal shipments, the flat per-item postal option from Phase 1 is gone.

The permanent repeal. Separate from any executive action, Congress repealed the Section 321 de minimis provision in the One Big Beautiful Bill Act (H.R. 1, signed July 4, 2025), effective July 1, 2027. After that date, the exemption disappears from the statute itself for commercial shipments. A narrow gift exception for genuinely non-commercial parcels (up to $100, or $200 from Canada, Mexico, and certain Caribbean territories) under 19 U.S.C. 1321(a)(2)(A) survives. The Act also created civil penalties, up to $5,000 for a first violation and $10,000 for each subsequent one, for misusing the de minimis provision, effective August 3, 2025.

So the suspension is not a temporary measure waiting on a single rate decision. It is an executive action layered on top of a statutory repeal that is already scheduled.

What Is the Section 122 Surcharge, and Did a Court Strike It Down?

When the Supreme Court invalidated the IEEPA tariffs in February 2026, the administration replaced them with a 10% temporary import surcharge under Section 122 of the Trade Act of 1974, effective February 24, 2026. Section 122 lets the President impose surcharges up to 15% ad valorem for no more than 150 days to address "fundamental international payments problems," which is why the surcharge carries a hard sunset of July 24, 2026.

That surcharge is now the duty floor for what used to be de minimis parcels, and it is being litigated.

On May 7, 2026, the Court of International Trade held in a 2-1 decision that the Section 122 surcharge exceeds the President's statutory authority, reasoning that the cited economic indicators were not the kind of "balance-of-payments deficits" Congress contemplated. But the relief was narrow: a permanent injunction limited to the three named plaintiffs (Burlap & Barrel, Basic Fun, and the State of Washington). The government appealed, and on May 12, 2026 the Federal Circuit entered an administrative stay suspending the CIT order while the appeal proceeds.

The practical result for almost every importer: the 10% Section 122 surcharge remains in effect and continues to be collected by CBP for all non-plaintiff importers, through at least July 24, 2026.

Question	Current answer (June 2026)	Why it matters for de minimis
Is de minimis duty-free treatment available?	No, suspended for all countries since Aug 29, 2025	Every US-bound parcel owes duty regardless of value
What rate applies to former de minimis parcels?	The Section 122 surcharge, 10% ad valorem	This is the floor; the full stack can be higher
Did a court strike down Section 122?	Yes, CIT on May 7, 2026, but relief limited to 3 plaintiffs	The rate basis is contested, not settled
Is the surcharge still being collected?	Yes, Federal Circuit stayed the ruling May 12, 2026	Non-plaintiff importers still pay
When does Section 122 sunset?	July 24, 2026 (150-day cap)	A new rate basis is likely before then
When is de minimis permanently repealed?	July 1, 2027 (One Big Beautiful Bill Act)	The exemption ends in statute, not just by order

Bottom line: For a cross-border e-commerce operator shipping 50,000+ parcels a month into the US, the takeaway is not the headline 10% rate, it is that the legal basis is moving and the surcharge has a July 24, 2026 sunset. A static landed-cost table will misprice the day Section 122 expires or a Section 301 action replaces it. GingerControl's Tariff Calculator and Compliance Radar pull rate and policy changes from CSMS, the Federal Register, USTR, the White House, and CBP rulings, so the number updates with the law instead of lagging it.

What Happens Above vs. Below the De Minimis Threshold?

In countries where de minimis thresholds are actively enforced, the difference between just below and just above the line can be dramatic. The table below shows the general distinction.

In the United States, this distinction is currently moot. Since the global suspension took effect on August 29, 2025, all shipments owe duties regardless of value. The below/above framework still applies to other countries with active thresholds.

Requirement	Below De Minimis	Above De Minimis
Customs duties	Exempt	Full applicable duty rate (base MFN + Section 301, 232, Chapter 99, etc.)
Import taxes (VAT/GST)	Depends on country (not exempt in EU, UK, AU)	Full applicable tax rate
Formal entry filing	Not required (informal or no entry)	Required; entry summary must be filed with customs
HTS classification	Not required for clearance	Required; incorrect classification triggers penalties
Importer of Record	Not required	Required; an IOR must be designated
Customs bond	Not required	Required for commercial entries over $2,500 in the US
Country of origin declaration	Limited or not required	Required; determines applicable tariff rates
Merchandise Processing Fee (MPF)	Exempt	Applies (0.3464% of entered value in the US, capped at $634.62 for FY2026)
Record retention	Minimal	5 years (US); varies by country
Clearance time	Hours	1-5 business days typical

For e-commerce businesses shipping to countries with active thresholds, this table is a cost cliff: a single dollar above the line can add duties, taxes, broker fees, and days of clearance. For the US market specifically, every parcel now sits in the "above de minimis" column regardless of value, making HTS classification, duty calculation, and formal entry data universal for every cross-border package.

How Did the EU Eliminate Its Duty-Free E-Commerce Threshold?

The EU's reform came in two waves. First, on July 1, 2021, the EU eliminated its EUR 22 VAT exemption, so VAT now applies on all imports regardless of value, collected through the Import One-Stop Shop (IOSS) that lets non-EU sellers charge VAT at the point of sale and remit it to the destination member state. VAT rates run from 17% in Luxembourg to 27% in Hungary.

Second, the duty side is now changing too. On November 13, 2025 the European Council voted to remove the EUR 150 customs duty exemption, accelerating a reform originally planned for 2028. From July 1, 2026, member states begin applying an interim flat customs duty of EUR 3 on item categories in small parcels valued under EUR 150 sent directly to consumers, with an additional EUR 2 handling fee per declaration line expected from November 1, 2026. Normal tariffs replace the interim mechanism once the EU Customs Data Hub is operational, currently expected in 2028.

The European Commission estimated the old EUR 22 exemption cost member states roughly EUR 7 billion per year in lost revenue. The UK followed a parallel path in January 2021, requiring non-UK sellers to collect VAT on goods up to GBP 135 at point of sale, and Australia implemented vendor collection in 2018 for goods under AUD 1,000.

The pattern is unmistakable: the world's largest consumer markets are dismantling low-value exemptions in lockstep. The United States moved most aggressively, going from the highest threshold in the world to effectively zero duty exemption, and the EU's 2026 timeline closes the same gap on the duty side.

GingerControl is a trade compliance AI platform that helps importers, exporters, and customs brokers classify products, simulate tariff costs, and track policy changes. For businesses shipping into markets where VAT or a flat interim duty applies below the duty threshold, GingerControl separates duty and tax obligations so your checkout or landed-cost display reflects what the customer actually owes.

How Has the De Minimis Suspension Changed E-Commerce Logistics?

Before the suspension, the $800 Section 321 threshold had reshaped cross-border logistics into the United States. CBP's former Executive Assistant Commissioner for Trade, Brenda Smith, stated that Section 321 shipment volume "has grown exponentially, outpacing CBP's ability to effectively manage the associated risks." At its peak, over 4 million de minimis packages entered the US daily, with goods under Section 321 estimated at over $200 billion annually, all bypassing formal entry, duty collection, and detailed data requirements.

The global suspension, effective August 29, 2025, fundamentally altered these dynamics:

The competitive asymmetry was addressed. Domestic US retailers importing through formal entry previously paid full duties on inventory while overseas sellers shipping directly under Section 321 paid zero. That disparity, a central argument in reform proposals from US manufacturers and retailers, no longer exists.

All shipments now require duty payment and formal entry data. The compliance gap, where low-value shipments needed no HTS classification, no country-of-origin verification, and no duty calculation, has closed. Every cross-border shipment into the US now requires 10-digit HTS codes, product descriptions, and country of origin.

Postal collection consolidated to ad valorem. The early patchwork of flat per-item postal charges (the $25/$50/$100/$200 escalation from the China phase) ended. Since February 28, 2026, postal items are dutiable only on an ad valorem basis at the Section 122 rate, with country of origin and value declared to CBP.

Split-shipment strategies are obsolete for US-bound goods. Structuring orders so individual packages stayed below $800 was a common tactic CBP had flagged. With value no longer determining whether duties apply, the tactic accomplishes nothing for US shipments, and the Act's new civil penalties raise the stakes for trying.

GingerControl's Tariff Calculator covers the full US tariff stack: base duty, Section 232, Section 301, Chapter 99, and the Section 122 surcharge across 200+ countries. For businesses adapting to the post-suspension environment, GingerControl computes duties on every shipment regardless of value, integrating the current Section 122 rate and all applicable layers into one calculation.

What Should E-Commerce Businesses Do Now That De Minimis Has Changed?

The US de minimis suspension is not a future risk, it is the current reality, and the 2027 statutory repeal removes any expectation that it reverses. Here are the actions e-commerce and logistics teams should take:

Classify every product. With the suspension in effect, HTS codes are mandatory for every US-bound shipment regardless of value, there is no sub-$800 exemption from classification. GingerControl's HTS Classification Researcher assigns 10-digit HTS codes across a catalog with full GRI reasoning, producing audit-ready research for a licensed broker to confirm before entry.

Integrate duty calculation into checkout. Every US-bound shipment owes duty. Showing accurate duties and taxes at checkout reduces cart abandonment and builds trust. The GingerControl OpenAPI returns a 10-digit HTS code plus the full tariff stack, including the Section 122 surcharge, in a single REST call, with a batch endpoint that handles up to 200 items per request.

Know every destination country's threshold. Ship to 15 countries and you need 15 sets of rules, some of which split duty thresholds from tax thresholds. The US now joins the EU, UK, and Australia in effectively requiring duty or tax on all imports. GingerControl provides threshold and suspension data for 200+ countries inside its calculation engine.

Watch the Section 122 sunset and what replaces it. The 10% surcharge is capped at July 24, 2026, and the CIT has already ruled it unlawful (stayed on appeal). USTR opened Section 301 investigations in March 2026 targeting excess-capacity and forced-labor economies, and the administration has described Section 122 as a "bridge" to Section 301, which has no statutory rate cap or time limit. GingerControl's Compliance Radar tracks these developments across five government sources and flags the SKUs each change touches.

Reevaluate fulfillment and sourcing. With duties on all shipments, the math on direct-from-origin versus US-warehouse fulfillment has shifted. Use GingerControl's Product Sandbox to model duty cost across your product mix and source countries on one canvas, with the lowest landed cost auto-highlighted.

How Do Mixed Shipments and Consolidated Orders Interact With De Minimis?

A common question from logistics teams: does the threshold apply to each item or to the total shipment value? In virtually every country where de minimis is actively enforced, it applies to the aggregate value of the entire shipment. A package of five items at $200 each has a $1,000 declared value and exceeds, for example, Australia's AUD 1,000 duty threshold, even though each item might qualify alone.

For US-bound shipments this is currently academic: with duty-free de minimis suspended, all shipments owe duties regardless of total value. For other countries with active thresholds, consolidation decisions still matter. GingerControl's batch calculation lets you compute duties for each configuration, consolidated versus split, across all destinations, so you can make informed logistics calls while staying compliant.

Frequently Asked Questions

What is the de minimis threshold for shipping to the United States?

The US de minimis threshold is $800 per shipment per person per day under Section 321 (19 U.S.C. 1321), but duty-free treatment has been suspended since August 29, 2025 and the provision is permanently repealed effective July 1, 2027. All US-bound shipments now owe duty regardless of value, at minimum the Section 122 surcharge of 10% ad valorem. GingerControl's Tariff Calculator computes the applicable duty on all US-bound shipments, reflecting the current suspension and full tariff stack.

Is the US de minimis suspension still in effect in June 2026?

Yes. Per CBP CSMS guidance, all goods remain ineligible for the de minimis exemption at 19 U.S.C. 1321(a)(2)(C), except certain donations, informational materials, and accompanied personal baggage under 50 U.S.C. 1702(b). For a 3PL clearing thousands of parcels a day, every one now needs entry-grade data. GingerControl's OpenAPI returns the 10-digit HTS code and full tariff stack per item so high-volume operators can generate compliant declarations programmatically.

Did a court strike down the Section 122 tariff that applies to de minimis parcels?

Yes. On May 7, 2026 the Court of International Trade ruled the 10% Section 122 surcharge unlawful in a 2-1 decision, but relief was limited to three named plaintiffs, and the Federal Circuit stayed the order on May 12, 2026. The surcharge is still collected from all other importers through its July 24, 2026 sunset. GingerControl's Compliance Radar monitors the appeal and any replacement action across five government sources so your team is not blindsided by a rate-basis change.

Did the EU eliminate its de minimis threshold?

The EU removed its VAT exemption in July 2021 and, on November 13, 2025, voted to remove the EUR 150 duty exemption, with an interim flat EUR 3 duty on sub-EUR 150 parcels from July 1, 2026. All imports already owe VAT via IOSS. For a brand shipping into the EU, both a flat duty and VAT can apply below what used to be duty-free. GingerControl separates duty and VAT calculations for EU-bound shipments so pricing reflects both obligations accurately.

Which country has the lowest de minimis threshold?

India has no de minimis threshold at all, duties and GST apply on imports of any value, and Indonesia's $3 threshold is the lowest monetary one among major economies. For a sourcing team comparing 200+ destinations, these edge cases are easy to miss in a spreadsheet. GingerControl covers 200+ country thresholds, automatically computing duties and taxes even for markets with extremely low or zero exemptions.

Does de minimis apply to commercial shipments or only personal imports?

In the US, the now-suspended Section 321 applied to both personal and commercial shipments at or below $800; the 2027 repeal eliminates it for commercial shipments while preserving a narrow gift exception for non-commercial parcels. Other countries vary, Brazil and Mexico apply different rules to postal versus courier and personal versus commercial goods. GingerControl's threshold data accounts for these distinctions by destination country and shipment type.

How does de minimis interact with Section 301 or Section 232 tariffs?

With duty-free de minimis suspended, all US-bound shipments owe the full duty stack regardless of value: base MFN, Section 301, Section 232, Chapter 99, and the Section 122 surcharge. Previously, sub-$800 shipments were exempt from all of it. For an importer of Chinese-origin electronics, that can mean the difference between zero and a stacked rate well above 10%. GingerControl's Tariff Calculator computes the complete stack for every US-bound shipment.

Can I split orders to stay below the de minimis threshold?

For US shipments, splitting orders below $800 no longer helps, all shipments owe duty regardless of value, and the One Big Beautiful Bill Act added civil penalties (up to $5,000, then $10,000) for misusing the provision. For other countries with active thresholds, splitting remains a legally gray area customs authorities scrutinize. GingerControl helps you model shipment costs across configurations and destinations so you can evaluate logistics options while staying compliant.

Putting current de minimis rules into your landed-cost math

De minimis is no longer a single number you can memorize, it is a suspension layered on a scheduled repeal with a contested interim rate, and it differs in every destination market. GingerControl's Tariff Calculator applies the correct de minimis status for 200+ destination countries, computes the full duty stack when thresholds are exceeded, and tracks the policy changes, Section 122's sunset, the pending appeal, the EU's 2026 rollout, that can reshape your cost structure overnight. Start calculating duties.

GingerControl is not just a tool, we work with importers and trade compliance teams on process consulting, digital transformation strategy, and end-to-end custom system development. Talk to our team.

GingerControl is an HTS Classification Researcher. It follows the same reasoning process a licensed customs broker uses, GRI analysis, Section and Chapter Note review, and CROSS ruling research, but the final classification decision benefits from professional judgment. GingerControl produces audit-ready documentation that supports the classification decision; it does not provide legal advice or replace licensed customs expertise.

References

U.S. Customs and Border Protection, "Factsheet: Suspension of Duty-Free De Minimis Treatment." CBP reported Section 321 shipments grew from roughly 140 million annually in 2015 to over 1 billion in 2023, with daily volumes exceeding 4 million packages; former Executive Assistant Commissioner Brenda Smith stated the volume "has grown exponentially, outpacing CBP's ability to effectively manage the associated risks." Source: CBP Factsheet on Suspension of Duty-Free De Minimis Treatment Published: 2025 (updated)
The White House, Executive Order 14388, "Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries." Continued the global suspension after the SCOTUS IEEPA ruling and tied dutiable postal items to the Section 122 surcharge; effective Feb 28, 2026, only the ad valorem methodology may be used for international postal shipments. Source: White House Presidential Action, Feb 20, 2026 Published: February 20, 2026
Federal Register, "Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries." Federal Register publication of EO 14388. Source: Federal Register, April 9, 2026 Published: April 9, 2026
U.S. Customs and Border Protection, CSMS 67845486, "Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries." Operational guidance confirming all goods remain ineligible for the 19 U.S.C. 1321(a)(2)(C) exemption except 50 U.S.C. 1702(b) carve-outs. Source: CBP CSMS 67845486 Published: 2026
White & Case LLP, "United States to suspend customs de minimis entry for most shipments on August 29, 2025." Analysis of EO 14324 extending the de minimis suspension globally effective August 29, 2025. Source: White & Case insight alert Published: 2025
Cassidy Levy Kent / International Trade Law, "De Minimis to be Eliminated July 2027 under Recently Enacted Megabill." Coverage of the One Big Beautiful Bill Act (H.R. 1, signed July 4, 2025) permanently repealing the Section 321 de minimis provision effective July 1, 2027, with new civil penalties. Source: De Minimis to be Eliminated July 2027 Published: July 2025
Covington & Burling LLP, "IEEPA Tariffs Terminated, Replacement Section 122 Tariffs Take Effect." Analysis of the 10% Section 122 surcharge effective February 24, 2026 with a 150-day cap to July 24, 2026. Source: Covington analysis Published: February 2026
Gibson Dunn, "Section 122 Global Tariffs Invalidated by the Court of International Trade: Ruling and Next Steps." Analysis of the May 7, 2026 CIT 2-1 decision holding the Section 122 surcharge unlawful with relief limited to three named plaintiffs. Source: Gibson Dunn alert Published: May 2026
Troutman Pepper Locke, "Federal Circuit Hits Pause on CIT's Section 122 Tariff Ruling." Analysis of the May 12, 2026 Federal Circuit administrative stay keeping the surcharge in effect for non-plaintiff importers during appeal. Source: Troutman Pepper Locke insight Published: May 2026
European Commission, Taxation and Customs Union, "E-commerce: 150 EUR customs duty exemption threshold to be removed as of 2026." European Council vote of November 13, 2025 to remove the EUR 150 duty exemption, with an interim flat EUR 3 duty on sub-EUR 150 parcels from July 1, 2026. Source: European Commission news Published: November 13, 2025
European Commission, "Modernising VAT for Cross-Border E-Commerce." The EU eliminated the EUR 22 VAT exemption and introduced the IOSS in July 2021, estimating the prior exemption cost member states roughly EUR 7 billion per year. Source: EU VAT e-commerce reform Published: July 2021
19 U.S.C. Section 1321, "Administrative exemptions." Statutory basis for the US de minimis threshold, as amended by the Trade Facilitation and Trade Enforcement Act of 2015 raising it from $200 to $800. Source: 19 U.S.C. 1321, Legal Information Institute

Last updated: June 2026