TABLE OF CONTENTS:
- Glossary
- Context of the “de minimis” regime
- Reasons for suspension
- Main changes and their impact
- Specific rules for postal shipments
- Documentary obligations and requirements
- Consequences for foreign trade companies
- Risks and penalties
- Strategic adaptation
- Advantages or myths debunked
- Schematic example
- Conclusion
- FAQs
- CTA
- References and links
The so-called "de minimis" trade regulation was suspended by the White House. As of August 29, 2025, goods outside the international postal network will be subject to applicable taxes:
1. What is de minimis treatment and what changes does it make?
The de minimis regime in the United States allowed low-value goods to enter the country without paying tariffs or taxes, facilitating online purchases, personal gifts, or small courier shipments. Its purpose was to streamline retail trade, reduce administrative burdens, and allow a greater flow of low-value packages.
Executive Order 14324, signed on July 30, 2025, suspends this benefit for all countries, without distinction. Starting August 29, every shipment that previously enjoyed this exemption pays duties and taxes and also complies with stricter customs procedures. The only partial exception is for international postal shipments, which are no longer exempt but operate under a special tariff and reporting system.
2. Motivations for the Measure
The White House justified this suspension by citing national security considerations. According to the government, the scheme was being exploited to introduce synthetic drugs, including fentanyl derivatives, evade customs controls, and facilitate illicit activities across borders.
At the same time, the exponential growth of e-commerce multiplied the volume of small packages, making traceability, verification of origin, and content control difficult. Given this scenario, the administration argued that closing this route was essential to address the opioid crisis, strengthen border security, and mitigate the risks associated with low-value informal transactions that escaped the control of authorities.
3. New rules of the game
With the elimination of the "de minimis" benefit, all shipments to the United States comply with new customs requirements. From now on, it is mandatory to declare the true value and country of origin of each merchandise, without exception, and to pay applicable duties, taxes, and fees, even on small amounts that were previously exempt. Each transaction is processed through the formal customs clearance system, which entails more documentation, stricter records, and longer processing times. In practice, the simplified regime that enabled the growth of cross-border e-commerce for years is being abandoned.
4. Everything changes for shipments through the international postal network
Beginning August 29, 2025, Customs and Border Protection (CBP) implemented new rules for international postal shipments. Carriers and qualifying parties must collect and remit duties using two methodologies: ad valorem, which charges the country of origin's IEEPA duty rate based on the declared value, or item-specific, with fixed rates of $80, $160, or $200 depending on the country's tariff level. The latter will operate for only six months; after that, all revenue is adjusted to the ad valorem method.
In all cases, the country of origin must be declared. Additionally, CBP must be notified in advance of each shipment, record must be maintained using Form 5106 in the ACE system, an active bond must be posted (minimum US$50.000 or 10% of the estimated duties), and payments must be made through Pay.gov by the seventh business day of the following month. The worksheet must include package numbers, carrier codes, port of arrival, tracking numbers, values, and duty calculations. CBP may audit the information and apply interest or penalties for noncompliance. In short, the new system transforms postal operators into customs collectors and strengthens the traceability of all low-value shipments.
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Frequently Asked Questions (FAQ)
- When does the suspension of the de minimis regime come into effect?
The executive order takes effect on August 29, 2025, after which the exemption for low-value merchandise no longer applies. - Does this measure apply equally to all countries?
Yes, the suspension is global and makes no distinction between territories. All shipments to the U.S., with certain minor exceptions, will be subject to applicable taxes. - What happens with international postal shipments?
Specific rules apply: for six months, fixed rates per item (US$80, US$160, US$200) or the ad valorem method may be used. Declaring the country of origin, using Form 5106, and providing bonds and reports are required. - What documents must be submitted with each shipment?
Actual value, country of origin, number of packages, carrier codes, port of arrival, tracking numbers, and other information must be declared on the required worksheet. - What are the penalties for non-compliance?
CBP may impose penalties, interest, audits, or even deny entry of the shipment if the information is false or incomplete.
Glossary
- De minimis: Regime that allowed low-value goods to be imported without paying tariffs or taxes in the U.S.
- Ad valorem: Tax calculation method based on a percentage of the declared value of the merchandise.
- Specific rate: Fixed amount collection method per item (e.g. US$80, 160 or 200) during transitional period.
- IEEPA International: Emergency Economic Powers Act, a law that allows measures to be imposed under a national emergency.
- Formal customs clearance: Complete customs process with declaration, inspection, permits, registration, and tax payment.
- Form 5106/ACE system: CBP (Customs and Border Protection) tools for recording and controlling postal shipments.
- Customs bond: Guarantee required to ensure compliance with customs tax obligations.
- Fee Tax applied to imported goods.
- Traceability: Ability to track the origin, route, and history of a shipment.
By: Julian Serrano, Consultant Politics and Trade Remedies to Legal Affairs: The US suspended de minimis tax-free treatment.
