De minimis rules let low-value imports enter without duty, but the US has suspended that exemption for all countries and the EU now charges a flat €3 duty per item category on parcels worth up to €150. Cross-border sellers should price duties into landed cost instead of assuming small parcels clear free.
Key takeaways
- The US suspended duty-free de minimis treatment for all countries, and a June 2026 CBP rule made the suspension indefinite for non-postal shipments.
- The EU applies a temporary €3 duty per item category on parcels worth up to €150 from 1 July 2026, not per parcel.
- Duty now depends on accurate product descriptions, tariff classifications and values, so clean product data is a cost saver.
- Decide who pays duties before you ship, using Incoterms such as DAP or DDP, or customers may face surprise charges.
- Rules are changing quickly, so confirm current requirements with customs authorities or your forwarder before pricing.
What is de minimis, and why does it matter to online sellers?
De minimis is a customs threshold under which low-value imports can enter a country with no duty, or with lighter paperwork, and it shaped how cross-border e-commerce was priced for years.
Each country sets its own value limit and conditions. For a seller shipping individual orders to customers abroad, a generous threshold meant parcels could cross the border with little friction, and duty was a line item that rarely appeared in the business model. That assumption no longer holds in two of the biggest consumer markets. The United States has suspended its exemption, and the European Union now charges a flat duty on low-value parcels. Both changes move cost from "invisible" to "must be planned."
This guide explains what changed in each market, what it means for the way you ship, and how to keep landed cost under control. It is general information, not customs or legal advice, and the rules continue to evolve.
What changed in the United States?
The US suspended duty-free de minimis treatment for all countries, and a June 2026 CBP rule made the suspension indefinite for non-postal shipments.
Before the change, the Tariff Act's de minimis provision (section 321) allowed shipments valued at $800 or less to enter free of duty. The Federal Register notice implementing Executive Order 14324 describes the suspension of duty-free de minimis treatment for all countries, and the exemption had already been suspended for China and Hong Kong earlier in 2025. The suspension was later continued by a further executive order in February 2026.
In June 2026, CBP issued two interim final rules to put the suspension on a permanent footing. KPMG's summary says the exemption is suspended indefinitely for all modes of importation, effective June 24, 2026, and that non-postal shipments must use formal or informal entry. In practice, that means a commercial air shipment of consumer goods is cleared through a regular customs entry, and duty is assessed on it like any other import.
Postal shipments got their own process. KPMG reports a new postal informal entry procedure for mail valued at $2,500 or less, with duties paid monthly by the importer or a licensed broker rather than collected on delivery. Trade-compliance reporting from Thompson Hine's Smart Trade blog says CBP announced on October 14, 2026 that it is moving the compliance date for the new mail procedures from October 22, 2026 to January 20, 2027. Because dates like this keep shifting, check CBP's own notices before you rely on any of them.
What changed in the European Union?
From 1 July 2026 the EU charges a temporary €3 customs duty on low-value parcels worth up to €150 that are imported from outside the EU.
The European Commission says the duty is charged per item category, based on tariff classification, and not per parcel and not per unit. Its own example: five T-shirts incur one €3 duty, while three T-shirts and a watch incur €6. The seller or importer is responsible for declaring and paying the duty as part of the customs process. The Commission frames the measure around fairer competition for EU businesses, protecting consumers from unsafe products, tackling customs fraud and addressing the environmental impact of mass shipping.
The duty is described as temporary. It is separate from value-added tax, so check how VAT applies to your sales and which party is registered to handle it.
How do the two systems compare?
The US now applies normal duty rates through formal or informal entry, while the EU applies a simple flat duty to low-value goods, and neither treats a small parcel as automatically free.
| Item | United States | European Union |
|---|---|---|
| Duty-free low-value treatment | Suspended for all countries; indefinite for non-postal shipments from June 24, 2026 | Ended for parcels up to €150; temporary €3 duty applies from 1 July 2026 |
| How duty is calculated | Under the regular tariff for the goods, through formal or informal entry | Flat €3 per item category, based on tariff classification |
| Who declares and pays | The importer, the owner or purchaser, or a licensed customs broker | The seller or importer |
| What drives the cost | Product classification, origin and value | Number of different item categories in the parcel |
| Source | Federal Register; KPMG | European Commission |
The practical difference is predictability. A flat €3 duty is easy to model: count the categories in a typical basket. US duty depends on tariff classification, country of origin and any additional duties that apply to the product, so it needs product-level data and often a customs broker.
How does this change air freight for e-commerce?
Air freight still moves online orders quickly, but more of them are cleared as formal customs entries or in consolidated shipments, and the duty cost has to be calculated before the sale.
IATA's e-commerce resources describe e-commerce as a core part of air cargo, and its recent commentary says overall demand has not disappeared, even as trade flows shift between lanes. If you are weighing speed against cost, our guide to air freight for e-commerce sellers shows how to compare options on landed cost per unit, and the air freight vs sea freight comparison explains where each mode fits.
Two shipping models are common:
- Individual parcels to the consumer. Each order travels on its own air waybill or under a courier's bill, and duty is assessed per parcel. This is simple for the customer but exposes you to the per-parcel processing at the border.
- Bulk to a local warehouse. You ship pallets or cartons to a fulfillment center in the destination country, clear them once as a commercial import, and deliver locally. Duty is paid on the whole shipment, and each customer order becomes a domestic delivery. Sellers who use marketplace fulfillment can read our guide to shipping inventory to Amazon FBA by air.
Neither is automatically better. Bulk shipping tends to suit sellers with predictable demand and enough volume to fill cartons, while individual parcels suit low-volume or made-to-order businesses. The right answer comes from running the numbers for your products.
Who should pay the duty: you or your customer?
That is a commercial decision, and it should be written into your terms of sale before the parcel ships, not discovered at the doorstep.
Under delivered-duty-paid (DDP) terms, the seller arranges import clearance and pays duties and taxes, so the customer sees the price they were quoted. Under delivered-at-place (DAP) terms, the buyer handles import clearance and pays duties on arrival, which can surprise customers and lead to refused parcels. Our article on Incoterms 2020 for air freight explains how these terms divide cost and risk. Whichever you choose, state it clearly at checkout and in your shipping policy.
Many sellers now fold the expected duty into the product price or show it as a separate line. Both approaches work. Hidden fees on delivery are the one that damages repeat business.
How can sellers prepare for the new rules?
Get your product data right, model duty per order, and agree a clearance process with your forwarder before volumes grow.
- Classify every product. Assign the correct tariff code to each item. In the EU, the number of item categories drives the duty, and in the US the code drives the rate. Wrong or vague descriptions cause delays and disputes.
- Declare accurate values. Customs value should match the commercial invoice. Undervaluing is a compliance risk, not a saving.
- Model landed cost. Add freight, handling, duties, taxes and last-mile delivery for a typical basket. Use the chargeable weight calculator to check how carton size changes the freight line.
- Keep paperwork consistent. The invoice, product listing and air waybill should agree. You can follow a shipment with our guide to tracking an air waybill.
- Choose clearance support. Ask whether your forwarder or a licensed broker will file entries and pay duties on your behalf, and what data they need from you.
- Watch for updates. Dates and procedures are still being adjusted, so revisit your setup each quarter.
For sellers who need help moving time-sensitive orders, Jumbo Air Cargo's JumboE-Express service handles e-commerce and urgent shipments. Whoever you choose, ask what they handle at the border and what they need from you to clear goods accurately.
What should you check before you ship?
Check the current rule for your destination, the tariff classification of each product, and who is paying for clearance, then confirm all three with your forwarder or broker.
The headline numbers, such as the EU's €3 duty and the US suspension, are only the start. Product-specific duties, additional tariffs, restricted goods and safety rules can matter more than the exemption itself. Dangerous goods are a frequent surprise in e-commerce: products with lithium batteries, aerosols or perfume may be regulated, so see shipping lithium batteries by air before booking.
The bottom line: treat duty as a normal cost of selling across borders. Sellers who classify products correctly, price landed cost honestly and agree responsibilities up front are in a much better position than those who assumed that small parcels clear for free.
Frequently asked questions
What is de minimis in customs?
De minimis is a value threshold below which imports may enter a country free of duty or with simplified procedures. Each country sets its own threshold and conditions, and several of the largest markets have recently removed or reduced theirs.
Does the US still have a de minimis exemption?
Not for duty-free treatment. US Customs and Border Protection (CBP) suspended the exemption for all countries, and a June 2026 interim final rule made the suspension indefinite for shipments arriving by modes other than mail, according to KPMG's summary of the rule.
How does the EU €3 duty work?
The European Commission says a temporary €3 customs duty applies from 1 July 2026 to parcels worth up to €150 imported from outside the EU. It is charged per item category by tariff classification, so five T-shirts incur one €3 duty, while three T-shirts and a watch incur €6.
Who pays the duty on a cross-border e-commerce parcel?
It depends on the terms of sale. The seller or importer is responsible for declaring and paying the EU duty, and under delivered-duty-paid terms the seller covers import charges, while under delivered-at-place terms the buyer usually does.
