What is De Minimis?
The threshold value (currently $800 in the U.S.) below which imports are exempt from duties and formal entry. In the context of U.S. customs and tariff recovery, understanding de minimis is essential for navigating the CAPE refund process and ensuring accurate duty assessment.
Definition
The de minimis threshold is the maximum value of an import shipment that can enter the United States without being subject to formal customs duties and entry filing. Currently set at $800 per shipment per day (raised from $200 in 2016 by the Trade Facilitation and Trade Enforcement Act), the de minimis exemption allows low-value shipments to clear customs with minimal documentation. This threshold primarily benefits e-commerce shipments and individual consumers. Goods entering under de minimis are still subject to safety and security screening.
How De Minimis Relates to Tariff Refunds
De minimis shipments are not subject to tariff assessment, so they are not eligible for CAPE refunds. However, importers who have been incorrectly filing formal entries on shipments below the $800 threshold may be overpaying duties unnecessarily — a separate issue from the IEEPA/Section 301 refund program.
Example
A consumer orders a $50 electronic accessory from China. It enters the U.S. under the de minimis exemption — no duties assessed, no customs entry filed. Because no duties were paid, there is nothing to refund through CAPE.
Frequently Asked Questions
- What is the current de minimis threshold?
- The current U.S. de minimis threshold is $800 per shipment per day, effective since March 2016.
- Are de minimis shipments exempt from Section 301 tariffs?
- Currently, most de minimis shipments are exempt from Section 301 tariffs. However, regulatory proposals to change this are under discussion as of 2026.
Related Terms
Legal References
- 19 U.S.C. § 1321 — Administrative Exemptions
- Trade Facilitation and Trade Enforcement Act of 2015 § 901
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