US Customs Duties & Tariffs for Sellers
Updated 2026-08-25
CBP’s 24 June 2026 release: following the executive order that went into effect 29 August 2025, the regulations indefinitely suspend duty-free de minimis treatment for low-value imports valued at $800 or less. Currently, shipments valued at ess are subject to applicable duties, except genuine gifts valued at $100 or less and certain personal or household articles accompanying travelers. Do not price as if Section 321 still lets commercial e-commerce parcels enter duty-free. Classify on hts.usitc.gov. Section 301 extra duties still depend on the current USTR list — confirm there, this page does not freeze 7.5% or 25%.
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Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
How are US customs duties calculated?+
Duties are calculated by multiplying the customs value (usually the transaction/FOB value) by the duty rate from the Harmonized Tariff Schedule (HTS) for the specific product classification. For example, a cotton t-shirt (HTS 6109.10) from China faces a base duty of 16.5% plus a Section 301 tariff of 7.5%, totalling roughly 24% ad valorem. Use the US International Trade Commission's HTS lookup tool (hts.usitc.gov) to find your product's classification and rate. Customs brokers can also assist with classification rulings.
What are Section 301 tariffs and how do they affect Chinese-origin goods?+
Section 301 extra duties are trade-remedy tariffs under the Trade Act of 1974. Lists and rates change. Confirm the current USTR list and CBP collection practice before you price. This page does not freeze a 7.5% or 25% band.
What is the $800 de minimis threshold (Section 321)?+
CBP (24 June 2026): the regulations indefinitely suspend duty-free de minimis treatment for low-value imports valued at $800 or less, after the 29 August 2025 executive-order start. Commercial parcels should not be priced as duty-free under Section 321. Confirm current procedures on CBP’s e-commerce page.
Do I need a customs bond for Amazon FBA shipments?+
FBA warehouse shipments are commercial imports. Confirm current entry, bond and duty rules with CBP or a licensed broker. This page does not invent a minimum bond amount.
How can I reduce or avoid US customs duties?+
Legal options include correct HTS classification (binding ruling from CBP if needed), origin under a free-trade agreement, and FTZ until goods enter US commerce. Do not use suspended de minimis for commercial e-commerce. Do not under-declare. Penalty amounts are set by CBP for the case — this page does not invent a multiplier.
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