CBP just made the end of de minimis far harder to reverse. It issued two interim final rules that write the indefinite suspension of the $800 duty-free threshold into the agency's own regulations, under its statutory authority.
The suspension no longer depends on the executive orders importers were fighting in court. Even a win there would not reopen the $800 lane.
Why now: The Supreme Court ruled in February that the IEEPA emergency powers law cannot be used to impose tariffs. CBP sidestepped that risk by anchoring the suspension in Section 321 of the Tariff Act, its own customs statute, rather than the emergency powers the court had limited. The agency says in the rules that it would have acted “even in the absence of E.O. 14324 or any related Executive Orders.”
How it works: The rules split by how goods arrive.
Non-postal (air, ocean, truck, express): In effect now. Every sub-$800 shipment must file a formal or informal entry in CBP's ACE system, include a 10-digit tariff code and pay any duties owed
Postal (mail): Takes effect one month later, with a new ‘Type 13’ mail entry that requires filing data and pay via Pay.gov by the seventh of the following month
Gifts under $100 and travelers’ personal items under $200 still enter free. Both rules remain open for public comment.
The scale: CBP processed 1.36 billion de minimis shipments in fiscal 2024, nearly ten times the 139 million it handled in 2015. Since the phase-out began, the agency says it has collected more than $1 billion in duties across more than 246 million shipments.
What's next: One challenge is still active. Axle of Dearborn v. Department of Commerce, pending at the Court of International Trade, seeks about $44 million in refunds. But the new rule stands on its own statutory footing, so even a win there would not restore de minimis for other importers. The One Big Beautiful Bill Act ends de minimis by statute in 2027 regardless, and the EU drops its own €150 threshold next month.
