U.S. duty calculator for parcels after de minimis
Parcels worth $800 or less no longer enter the U.S. duty free. Pick the product, origin, value and shipping channel to see the duty, CBP fees and landed cost per parcel and per month.
Ad valorem duty 16.5% of customs value | $6.60 |
Section 301: Forced labor action +12.5%, heading 9903.05 | $5.00 |
Express consignment fee $1.38 per air waybill, paid by the carrier and often passed on | $1.38 |
Brokerage or clearance fee Your input | $10.00 |
- Goods value
- $20,000.00
- Duty
- $5,800.00
- CBP fees
- $690.00
- Brokerage
- $5,000.00
- Landed cost
- $31,490.00
Under the old $800.00 de minimis rule this parcel would have paid $0.00 in duty and CBP fees. Now it costs $22.98 more per parcel, or $11,490.00 more per month.
Rules and fees reviewed Oct 22, 2026. Estimate only: it does not include shipping, sales tax or antidumping duties. Not legal advice.
What changed for parcels
Section 321 used to let one person import goods worth up to $800 a day without duty or entry paperwork. That exemption is suspended for every country. Each parcel now needs an entry and pays the regular HTS duty, plus any additional duties that apply to the product and its country of origin. Small gifts of $100 or less and travelers' personal goods keep their separate exemptions.
How each channel is treated
- Postal
Mail of $2,500 or less goes through the postal informal entry. The filer needs a customs bond and pays duty monthly. No merchandise processing fee applies to mail. From October 22, 2026, goods subject to chapter 99 duties or other agency rules must be formally entered instead.
- Express courier
The courier files an informal entry (Type 11) for parcels of $2,500 or less and pays CBP $1.38 per air waybill. Couriers usually add their own brokerage or disbursement fee, which is often the largest cost on a cheap parcel.
- Freight, consolidated
Shipping many parcels in bulk on one entry spreads the entry fee across them. Over $2,500 a formal entry is required, with a merchandise processing fee of 0.3464% between a $34.58 minimum and a $670.86 maximum, and a bond. Ocean freight adds the 0.125% harbor maintenance fee.
Timeline
Frequently asked questions
Is the $800 de minimis exemption still suspended?
Yes. It was suspended for all countries from August 29, 2025, and EO 14388 continued the suspension after the Supreme Court's IEEPA ruling. CBP made it indefinite by interim final rules published June 24, 2026, and the statute itself is repealed from July 1, 2027 by Public Law 119-21.
How are low-value postal shipments taxed now?
Since July 24, 2026, mail shipments of $2,500 or less go through CBP's postal informal entry. The owner, purchaser or a licensed broker files with a customs bond, declares origin, value and the 10-digit HTS code, and pays all applicable duties through Pay.gov by the 7th of the following month. The flat $80, $160 and $200 per item option from 2025 no longer exists.
What fees does CBP charge on an informal entry?
For fiscal year 2027 the informal entry fee is $2.77 for an automated entry, $8.30 for a manual one and $12.45 if CBP prepares it. Express consignment shipments pay $1.38 per air waybill instead, charged to the carrier. Mail is exempt from the merchandise processing fee, except formally entered EMS items.
Do Section 301 and Section 232 duties apply to small parcels?
Yes. Without de minimis every parcel pays the normal duty plus any additional duties on the product and origin, such as Section 301 on goods of China, Section 232 on steel and aluminum and the Section 301 forced labor action from July 24, 2026. From October 22, 2026, mail shipments subject to these chapter 99 duties need a formal entry.
Get the HTS code right first
Every parcel now needs a 10-digit HTS code. Classify a product in plain words and see the duty, with Section 232 and Section 301 measures flagged for review.