Thompson Hine | CBP Issues Interim Final Rules Indefinitely Suspending the De Minimis Exemption for Imports

On June 24, 2026, Customs and Border Protection (CBP) issued two Interim Final Rules indefinitely suspending the $800 de minimis duty exemption for all modes of importation of goods into the United States and establish a new informal entry and bonding process for international mail shipments. Public comments on these two interim rules are due to CBP no later than July 24, 2026. This indefinite suspension means that all such entries of low-value merchandise must utilize appropriate CBP entry procedures and are subject to applicable duties, taxes and fees.

The duty-free de minimis exemption was first suspended in July 2025 by President Donald Trump for low-value shipments. The suspension applied to the import of goods from all countries, and was meant to prevent evasion of tariffs and “deceptive shipping practices.” See Thompson Hine Update of July 31, 2025. President Trump reaffirmed and continued the suspension for such low-value shipments, including goods shipped through the international postal system, in February 2026. See Thompson Hine Update of February 23, 2026. In addition, with enactment of the One Big Beautiful Bill Act (Public Law 119–21, at Section 70531(b)(3)) in July 2025, the de minimis exemption will be statutorily eliminated effective July 1, 2027.

The two Interim Final Rules will amend CBP regulations as follows:

Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network – this Interim Final Rule implements an indefinite suspension of the de minimis duty-free exemption for imports valued at $800 or less arriving via all modes other than through the international postal network. This suspension is effective as of June 24, 2026.

Public comments are invited and must be submitted no later than July 24, 2026. CBP will consider all timely submitted comments in determining whether and, if so, how to revise the rule in a subsequent final rulemaking.

Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process – this Interim Final Rule implements an indefinite suspension of the de minimis duty-free exemption for imports valued at $800 or less arriving through the international postal network. This interim rule establishes a new postal informal entry process for certain merchandise valued at $2,500 or less entering the United States through international mail. This suspension is effective as of June 24, 2026, with a delayed compliance date for certain specified shipments of October 22, 2026.

Public comments are invited and must be submitted no later than July 24, 2026. CBP is “allowing the public to weigh in on the regulatory changes” and providing a delayed effective date for the requirements regarding the new informal entry process “in order to give the lawful importing community time to modify the relevant processes.”

Compliments of Thompson Hine – a member of the EACCNY