Section 321 de minimis suspended: what low-value US imports need now (HTS + entry)

You used to clear commercial parcels under the $800 Section 321(a)(2)(C) de minimis exemption. That path is indefinitely suspended. This guide is a checklist: confirm the exemption is not available, fork non-mail vs international mail, understand why every commercial low-value parcel needs a 10-digit HTS, and keep gifts separate from sold SKUs. Method only - not a broker ACE playbook, not a frozen duty or fee table.

Disclaimer: Educational. Entry path depends on mode, value, merchandise (Chapter 98/99, PGA, quota, AD/CVD), and CBP rules on the arrival/entry date. Section 321(a)(2)(C) de minimis is indefinitely suspended under the cited IFRs. Costvanta helps identify HTS candidates and duty-layer context where documented; it does not select or file entry types and is not a customs broker. Confirm with current CBP/FR materials, your carrier, and your broker.

CN callout: 低货值豁免已暂停 = Section 321(a)(2)(C) de minimis is indefinitely suspended for commercial goods.

What changed: Section 321(a)(2)(C) de minimis is indefinitely suspended

The $800 “one person / one day” administrative exemption under 19 U.S.C. 1321(a)(2)(C) is indefinitely suspended in CBP regulations for merchandise arriving by all modes, including the international postal network. Shipments that used to clear duty-free under de minimis must now use an appropriate formal or informal entry (mail has its own informal process).

Timeline anchors (as of 2026-10-18 Asia/Shanghai; re-check live FR and CBP):

• 2025-08-29: EO / CBP ops start - ACE rejects Section 321 manifests and Entry Type 86 (90 FR 42418; CSMS #66065494).
• 2026-06-24 Non-mail IFR (FR 2026-12670 / 91 FR 37789): amends 19 CFR 10.151 for all modes other than postal (govinfo).
• Mail IFR (FR 2026-12669 / 91 FR 37801): suspension 2026-06-24; postal informal process 2026-07-24 (govinfo).
• 2027-07-01: OBBBA terminates the statutory de minimis basis (background only).

This page = how to check path + why HTS; not a fee table

Open live CBP and FR materials for your mode, value, and arrival date. This article teaches where to look and in what order - not duty percentages, MPF dollar amounts, or broker fee schedules.

Still available (narrow): gifts and traveler personal articles

The suspension targets 1321(a)(2)(C). CBP’s June 24 IFRs and e-Commerce FAQs leave these unchanged:

• Bona fide gifts under 1321(a)(2)(A) (lower value caps; not a commercial loophole)
• Personal or household articles accompanying travelers under 1321(a)(2)(B)

Commercial e-com is not a gift. See Step 5.

Prerequisite: a credible 10-digit HTS

If you still lack a defensible code, finish classification first:

→ How to find your US HTS code and read the full duty stack

Return here once you have a candidate 10-digit and need a low-value entry-path checklist.

What you need before you pick a path

Mode: non-mail vs international postal

Rules split. Courier / express / truck / air cargo (non-mail) follow the non-mail IFR and ACE informal/formal entry. International postal shipments follow the mail IFR and the postal informal / Entry Type 13 track. Do not mix the playbooks.

Commercial value concept

You still need commercial / fair retail value for informal vs formal eligibility (informal generally $2,500 or less, subject to eligibility). Do not invent valuation math.

Country of origin + product facts

Origin and product attributes drive Chapter 99 / PGA awareness later (301, forced-labor 301, 232) - even on low-value parcels.

Planned arrival / entry date

Compliance dates move (ET13 mandatory window → 2027-01-20; Step 3). Date-stamp decisions and re-check CBP before you quote customers.

Step 1: Confirm Section 321(a)(2)(C) is not available for this commercial shipment

Check live suspension sources

1. CBP e-Commerce FAQs - suspension applies to merchandise valued at $800 or less arriving via all modes, unless a separate authority excepts it.
2. Non-mail IFR (govinfo) and Mail IFR (govinfo).
3. Any later FR notice that modifies or revokes the suspension (none as of this draft - treat suspension as indefinite until FR says otherwise).

Entry Type 86 is out

The voluntary Entry Type 86 test was suspended with EO implementation. Per CSMS #66065494, ACE rejects Section 321 manifest filings and entry type 86 cargo release. Do not tell your warehouse or forwarder to file Type 86.

“Release from manifest” de minimis clearance is gone for these goods

Minimal-data release based on bill of lading / manifest alone is not the commercial low-value path anymore. Expect an appropriate formal or informal entry (mail: postal informal process or ET13 / formal when required).

Step 2: Non-mail low-value path (courier / express / other non-postal)

Formal or informal entry in ACE

After suspension, file an appropriate formal or informal entry in ACE by a party qualified to make entry.

Informal ≤ $2,500 concept; formal when required

Per CBP FAQs and the non-mail IFR:

• Informal entry is generally available for shipments valued at $2,500 or less, subject to eligibility.
• Formal entry is generally required over $2,500 and for certain merchandise (e.g. quota, AD/CVD).
• CBP may still require formal entry when needed for admissibility, revenue, or efficient customs business (19 CFR 143.22 concept in the IFR).

CN callout: 非正式报关 = informal entry (generally ≤ $2,500 when eligible) - not the old de minimis free pass.

Entry Type 11 as the main informal lookup target

CBP’s non-mail IFR analysis points to Entry Type 11 as the main informal path for formerly de minimis non-mail shipments after Type 86 suspension. Treat Type 11 as a lookup target for carrier/broker conversations - not an eternal sole option. Re-check CBP e-Commerce FAQs and current CSMS before you hard-code a process.

Carrier or broker usually files; you still need the 10-digit

Your express carrier or licensed broker usually drives the ACE filing. The importer still needs correct 10-digit HTS, origin, and value inputs. Wrong classification → wrong General rate and wrong Chapter 99 layers.

Mid-article CTA: Paste your product description into Costvanta for HTS candidates and available duty-layer context, then verify on hts.usitc.gov before you hand numbers to a carrier or broker.

Step 3: Mail / postal path (international postal network)

New mail informal entry process

The mail IFR’s postal informal process (effective 2026-07-24) covers eligible mail merchandise valued at $2,500 or less. Per CBP e-Commerce FAQs: filer must have the right to make entry under 19 CFR 143.26(a); required data include all applicable 10-digit HTSUS classification(s); spreadsheet / Pay.gov by the 7th day of the month following arrival; basic importation and entry bond required. This page is not a full ACE / bond / spreadsheet SOP - use CBP’s IMD worksheet guidance and CSMS for mechanics.

Entry Type 13 (voluntary now; mandatory date delayed)

Entry Type 13 is CBP’s voluntary electronic informal mail entry test in ACE. CBP encourages optional ET13 practice during the transition.

For international postal shipments subject to Section 201, 232, or 301 duty or PGA jurisdiction, mandatory ACE Entry Type 13 for informal entry was delayed from 2026-10-22 → 2027-01-20 (CBP release, 2026-10-14; GovDelivery). As of that release: no change to mail entry procedures before Jan. 20, 2027 solely because of this delay; beginning that date, ET13 is required for informal entry of those covered postal shipments (otherwise formal). Date-stamp: as of 2026-10-14; re-check live.

Ch.98/99 duty goods, FTA duty-free claims, and PGA merchandise may be pushed toward ET13 or formal depending on the compliance date - read FAQ / IFR for your arrival date.

NPRM watch - not yet law

CBP’s Low-Value Shipments NPRM (FR Doc 2026-20650, 91 FR 64532, published 2026-10-08; comments due 2026-12-07) proposes broader electronic informal / ET13 changes (FR.gov; govinfo PDF). Watch the docket. Do not treat it as final.

Step 4: Why 10-digit HTS now sits on every commercial low-value parcel

De minimis suspension means duties and fees are assessed

Once 321(a)(2)(C) is gone for commercial goods, applicable duties, taxes, fees, and charges are collected based on classification, origin, and value. You cannot skip classification because the parcel is “only $50.”

CN callout: 10 位税号 = 10-digit HTSUS statistical reporting number required for US entry data and duty assessment.

Mail and ET13 data elements explicitly include 10-digit HTSUS

CBP’s FAQ data tables for mail informal entry and the Entry Type 13 test list all applicable 10-digit HTSUS classification(s) among required elements. Non-mail informal/formal ACE entries likewise need proper classification.

Wrong HTS → wrong General rate and wrong Chapter 99 layers

A misclassified low-value SKU can miss (or wrongly trigger) Section 301, forced-labor 301, or Section 232 awareness. After you have a candidate code, use these as layer checks - not rewrites of this page:

• Duty stack pillar (#1)
• China tech-transfer Section 301 (#2)
• Section 232 steel / aluminum / copper (#14)
• Forced-labor Section 301 (#15)

Costvanta job here

Description → HTS candidates (then verify on live USITC). Not “file my entry.”

Step 5: Gifts vs commercial (one clear contrast)

Gift carve-out vs commercial

1321(a)(2)(A) gifts and 1321(a)(2)(B) traveler personal articles remain. Per CBP e-Commerce FAQs, bona fide gifts are given outright without compensation - not purchases, barter, or “bonus with purchase.”

CN callout: 礼物 vs 商业货 = gift carve-out vs sold commercial SKU - do not relabel DTC orders as gifts.

If it is a sold SKU, use the commercial entry paths above. Misdeclaring commercial goods as gifts is not a compliance strategy.

What Costvanta does and does not do for low-value imports

Per Costvanta import methodology:

→ https://www.costvanta.com for HTS candidates (+ documented layer context); then pick entry path with carrier/broker.

Worked mini-walkthrough

Primary: commercial DTC SKU ≤ $800 via express

Hypothetical: Sold accessory under $800, express to a US customer.

1. Confirm 321(a)(2)(C) not available; Type 86 out.
2. Non-mail → ACE informal/formal; Type 11 is the main informal lookup target after Type 86 - confirm with carrier/broker.
3. Get 10-digit candidates on Costvanta; verify on hts.usitc.gov (#1).
4. Check General + Chapter 99 layers (#2 / #14 / #15 as relevant). No invented dollar duty.
5. Carrier or broker files the ACE entry with your HTS, origin, and value.

Mail sidebar: Same SKU via postal → mail informal (includes 10-digit HTS) and/or voluntary ET13. If subject to 201 / 232 / 301 or PGA, plan for mandatory ET13 informal on 2027-01-20 (as of CBP 2026-10-14) or formal. Watch the NPRM; it is not final.

Gift contrast: A bona fide 1321(a)(2)(A) gift may use the carve-out; a sold DTC invoice does not.

China under $800: De minimis gone ≠ Chapter 99 gone - still check #2 / #15 (and #14 for metals). Costvanta does not model 232.

What to do next

1. Confirm 321(a)(2)(C) is suspended for your commercial shipment on CBP e-Commerce FAQs and the June 24 IFRs.
2. Fork non-mail vs mail; do not file Type 86.
3. Get / confirm 10-digit HTS candidates on https://www.costvanta.com, then verify on hts.usitc.gov.
4. Check duty layers via #1 / #2 / #14 / #15 as relevant - no invented percentages.
5. Rebuild unit economics (product cost vs customs value, MPF/HMF, freight from providers) with How to calculate US import landed cost.
6. Re-check latest CSMS / FR (including ET13 2027-01-20 and the Oct 8 NPRM docket) before you quote customers.
7. Involve your carrier or a licensed customs broker when volume, PGA, Ch.99 exposure, or mail bonding is material.

CTA: https://www.costvanta.com - HTS candidates and documented duty-layer context. Decision support only; not entry-type selection or filing.

FAQ

Is de minimis coming back next month?

Indefinite regulatory suspension under the June 24 IFRs until FR announces otherwise. Separately, OBBBA ends the statutory basis effective 2027-07-01. Re-check FR; do not assume a short pause.

Can I still use Entry Type 86?

No. ACE rejects type 86 cargo release (CSMS #66065494). Use formal or informal entry (mail: postal informal / ET13 / formal as required).

My gift from a relative - same rules?

Possibly not. Bona fide gifts under 1321(a)(2)(A) and traveler personal articles under 1321(a)(2)(B) remain. Commercial DTC purchases are not gifts under CBP’s definition.

Does Costvanta tell me to file Type 11 or Type 13?

No. Costvanta returns HTS candidates and available duty-layer context. It does not select or file entry types. See methodology.

My China SKU under $800 - do I still check 301 / forced-labor 301 / 232?

Yes. When de minimis is gone, classification and Chapter 99 layers still matter. Link #2, #15, and #14. Costvanta’s calculator does not model 232.

When is Entry Type 13 mandatory for my mail parcel?

For postal shipments subject to Section 201, 232, or 301 duty or PGA jurisdiction: mandatory ACE ET13 for informal entry is 2027-01-20 per CBP’s 2026-10-14 release (delayed from 2026-10-22). Optional ET13 is encouraged now. The Oct 8 NPRM is not final.

Disclaimer: Educational. Entry path depends on mode, value, merchandise (Chapter 98/99, PGA, quota, AD/CVD), and CBP rules on the arrival/entry date. Section 321(a)(2)(C) de minimis is indefinitely suspended under the cited IFRs. Costvanta helps identify HTS candidates and duty-layer context where documented; it does not select or file entry types and is not a customs broker. Confirm with current CBP/FR materials, your carrier, and your broker.