Do I owe duty on a $30 parcel to the US?

Yes — value no longer exempts it. On most goods that's the Section 301 forced-labor duty for your origin (10% or 12.5%) plus your HS rate; postal shipments run through the informal entry process with a small processing fee.

Are the old per-country 'reciprocal' rates still charged?

No. IEEPA-based tariffs were terminated for entries on or after 2026-02-24 after the Supreme Court ruling; refunds for past payments are a separate, unresolved process.

Could de minimis come back?

CBP's suspension is indefinite by regulation, and reversal would require a policy change. We monitor the official sources cited below; each fact shows its verification date.

US de minimis and tariffs in 2026: the current rule set

Three rules define US-bound ecommerce as of July 24, 2026. One: the $800 duty-free de minimis is suspended for every country and every shipping mode — CBP made it indefinite by regulation in June 2026. Two: the origin-based 'reciprocal' IEEPA tariffs are gone (Supreme Court struck them down; collection stopped 2026-02-24), and the flat 10% Section 122 surcharge that briefly replaced them expired at 12:01 a.m. EDT July 24. Three: what you pay now is a Section 301 forced-labor tariff — 10% or 12.5% depending on country of origin — on most goods (HTSUS chapters 1-97), effective the same instant (CBP CSMS #69326983). 12.5% for China, Vietnam, Brazil, Russia and others; 10% for Canada, Mexico, India, the UK and others. Your product's HS-based rate stacks on top, and China-origin goods still owe separate Section 301 China duties as well.

The stack today, line by line

For a commercial parcel entering the US now: the Section 301 forced-labor duty for your origin (12.5% China/Vietnam/Brazil/Russia and others; 10% Canada/Mexico/India/UK and others) + your product's MFN rate from its HS classification + separate Section 301 China duties (7.5–25% by list) if the goods are China-origin. Postal shipments follow the informal entry process, with a $2.69 automated-entry merchandise processing fee (FY2026).

Carriers collect duties on delivery for DAP/DDU shipments and add real collection fees: UPS 2% (min $17) plus $12 collect-on-delivery, FedEx 2.5% (min $17.50), DHL 2% (min $17.50), and USPS $9.35 per dutiable postal item. All of it lands on your buyer as a doorstep surprise — the strongest argument for DDP: collect at checkout, keep delivery clean.

What changed on July 24, 2026

The flat 10% Section 122 surcharge (in force since February) hit its 150-day statutory limit and expired at 12:01 a.m. EDT July 24 — Congress did not extend it. The same instant, USTR's Section 301 forced-labor action took effect (CBP CSMS #69326983): instead of one flat rate for everyone, the tariff is now 10% or 12.5% set by the goods' country of origin, covering 60 economies and most products in HTSUS chapters 1-97.

So origin now matters more than it did a week ago: a China-made item's forced-labor rate (12.5%) is higher than a UK-made one's (10%), and that's before your HS rate and China's separate Section 301 duties. Exempt categories — steel, aluminum, copper, vehicles, pharmaceuticals, civil aircraft — skip this tariff, but they carry their own Section 232 duties, so 'exempt' rarely means duty-free. Re-run your origins in the landed cost calculator; the winner may have changed.

The strategic shift for low-value sellers

The de minimis era rewarded direct-from-factory parcels under $800. That edge is gone — permanently, per CBP's June 2026 rules. For steady US volume, re-run the numbers on bulk import plus domestic fulfillment; duty on one commercial entry often beats duty plus fees on hundreds of parcels.

Common questions

Do I owe duty on a $30 parcel to the US?: Yes — value no longer exempts it. On most goods that's the Section 301 forced-labor duty for your origin (10% or 12.5%) plus your HS rate; postal shipments run through the informal entry process with a small processing fee.
Are the old per-country 'reciprocal' rates still charged?: No. IEEPA-based tariffs were terminated for entries on or after 2026-02-24 after the Supreme Court ruling; refunds for past payments are a separate, unresolved process.
Could de minimis come back?: CBP's suspension is indefinite by regulation, and reversal would require a policy change. We monitor the official sources cited below; each fact shows its verification date.

Official sources behind these numbers

The $800 duty-free de minimis exemption is suspended for all countries — first by Executive Order 14324 (effective 2025-08-29), then made indefinite by CBP interim final rules published 2026-06-24 covering all modes of importation. Federal Register (CBP interim final rule) · verified 2026-07-24 · effective 2025-08-29
A new postal informal entry process takes effect 2026-07-24 for mail shipments valued at $2,500 or less (HTSUS ch. 1-97); postal shipments valued at or under $800 owe ad valorem duty at the effective tariff rate for the country of origin (or an applicable specific duty). Federal Register (CBP interim final rule) · verified 2026-07-24 · effective 2026-07-24
The Supreme Court held on 2026-02-20 that IEEPA does not authorize the President to impose tariffs; IEEPA-based 'reciprocal' tariffs were terminated and CBP halted their collection for goods entered on or after 2026-02-24. Congressional Research Service (Library of Congress) · verified 2026-07-24 · effective 2026-02-24
EXPIRED: the Section 122 temporary import surcharge (10% ad valorem, Proclamation 11012, 91 FR 9339) terminated at 12:01 a.m. EDT 2026-07-24 by operation of law (150-day statutory cap; Congress did not extend). It was succeeded the same instant by Section 301 forced-labor duties (see us-section-301-forced-labor). Federal Register (Proclamation 11012, 91 FR 9339) · verified 2026-07-24 · effective 2026-02-24
Effective 12:01 a.m. EDT 2026-07-24 (CBP CSMS #69326983; USTR Section 301 forced-labor action announced 2026-07-23), imports from 60 economies owe additional duties of 10% or 12.5% ad valorem on most goods (HTSUS Chapters 1-97, via Chapter 99 headings 9903.05.20-9903.05.84). 12.5%: China, Hong Kong, Vietnam, Brazil, Russia, Singapore, Israel, Norway, New Zealand, Australia, and others. 10%: Canada, Mexico, India, United Kingdom, Indonesia, Malaysia, Taiwan, Argentina, and others that imposed/committed to a forced-labor import prohibition. Conditional: EU 10%, Japan 12.5%, South Korea 12.5%, Switzerland 12.5%. U.S. Customs and Border Protection (CSMS #69326983) · verified 2026-07-24 · effective 2026-07-24
The Section 301 forced-labor duties (effective 2026-07-24, CBP CSMS #69326983) exempt: goods in transit before 2026-07-24; civil aircraft and parts; pharmaceutical articles; aluminum, steel, copper, vehicles, wood, and semiconductor products (covered by separate Section 232 actions); humanitarian-relief donations; and informational materials. Most ordinary consumer-ecommerce goods in HTSUS ch. 1-97 are NOT exempt and owe the 10%/12.5% duty. U.S. Customs and Border Protection (CSMS #69326983) · verified 2026-07-24 · effective 2026-07-24
Section 301 tariffs on China-origin goods remain in effect: four tranches at 7.5%-25% covering ~$370bn of imports, with 2024 four-year-review increases of 25%-100% on targeted categories (EVs, batteries, semiconductors, solar, steel/aluminum, medical products). USTR · verified 2026-07-24 · effective 2018-07-06
FY2026 merchandise processing fee for an automated informal entry is $2.69 (manual $8.06; CBP-prepared $12.09), effective 2025-10-01. Federal Register (CBP Dec. 25-10) · verified 2026-07-24 · effective 2025-10-01
USPS charges the US addressee a Customs Clearance and Delivery Fee of $9.35 per dutiable item on inbound international mail on which customs duty or Internal Revenue tax is collected at delivery (items bearing CBP mail entry Form 3419ALT), for all qualifying classes of inbound mail other than Inbound Letter Post letters and flats. USPS (Postal Explorer) · verified 2026-07-22 · effective 2026-07-12
UPS US customs brokerage Disbursement Fee: when UPS advances/pays duty and taxes on the customer's behalf on imports into the US, the fee is 2% of the amount paid or processed, minimum $17.00. UPS · verified 2026-07-22 · effective 2026-07-07
FedEx US Disbursement Fee (imports, expedited/express services): when FedEx advances duties, taxes and other regulatory charges to customs on the payer's behalf, the fee is 2.5% of Duty & Tax or minimum $17.50, whichever is greater. FedEx · verified 2026-07-22
DHL Express US Duty Tax Processing fee (receiver-side, DDU/DAP imports into the US): when DHL advances/processes import duties and taxes and invoices the receiver, the charge is 2% of fiscal charges with a minimum of $17.50 - the same rate for account holders (deferred payment) and non-account holders. DHL Express · verified 2026-07-22 · effective 2026-01-01