US De Minimis Threshold (Section 321) in 2026

The US de minimis threshold under Section 321 allows shipments valued at $800 or less (FOB) to enter duty-free, without formal entry, and without MPF or HMF. This applies to one shipment per person per day.

Key restrictions in 2026:

• Goods from China subject to Section 301 or Section 232 tariffs are excluded from Section 321 de minimis treatment — they always require formal entry and full duty payment.
• Type 86 entries (bonded warehouse to de minimis) face increased CBP scrutiny.
• The $800 threshold has not changed since 2016, but enforcement has tightened significantly for e-commerce platforms.

For shipments above $800, or any China-origin goods under trade remedies, full duty + MPF + HMF applies. Use our free calculator to estimate the total landed cost.