title: Importing small parcels from China to the US: what duties apply now?
board: policy
countries: US, CN
status: 现行
level: A
checked: 2026-10-25
answer: The $800 de minimis exemption is suspended, so every parcel needs an entry and pays duty. For Chinese-origin goods you pay the **regular duty** for the HTS code, any **existing Section 301 duty**, plus the **12.5% forced-labor Section 301 duty** in effect since July 24, 2026, and a customs processing fee. The exact amount depends on the 10-digit HTS code; no single percentage fits all goods.
applies: Buyers and sellers importing Chinese-origin goods into the US by mail or express, value up to $2,500.
related: us-postal-filing-now-vs-proposed, ca-parcel-20-cad, mx-courier-33-5
---
## What makes up the cost

| Item | How it is calculated | Status | Source |
|---|---|---|---|
| De minimis | $800 exemption suspended for all countries and all modes | In force | [FR 2026-12670](https://www.federalregister.gov/documents/2026/06/24/2026-12670/indefinite-suspension-of-the-de-minimis-exemption-for-merchandise-arriving-through-all-modes-other), [FR 2026-12669](https://www.federalregister.gov/documents/2026/06/24/2026-12669/indefinite-suspension-of-the-de-minimis-exemption-for-mail-shipments-and-new-postal-informal-entry) |
| Regular duty | Value × general rate for the HTS code | In force | [hts.usitc.gov](https://hts.usitc.gov) |
| Existing Section 301 on China | 7.5% to 100% depending on the code; not every code | In force | Chapter 99 lines in the HTS |
| 12.5% forced-labor Section 301 | Value × 12.5%, stacked on other duties | In force since 2026-07-24 | [FR 2026-15181](https://www.federalregister.gov/documents/2026/07/28/2026-15181/), [USTR release](https://ustr.gov/about/policy-offices/press-office/press-releases/2026/july/ustr-takes-action-forced-labor-section-301-investigations) |
| Merchandise processing fee | Per informal entry: $2.77 automated, $8.30 manual, $12.45 if prepared by CBP. Dutiable mail fee $7.61 | In force since 2026-10-01 | [FR 2026-15530](https://www.federalregister.gov/documents/2026/07/31/2026-15530/customs-user-fees-to-be-adjusted-for-inflation-in-fiscal-year-2027) |

**Mail parcels**: under 19 CFR 145.12(a)(2)(v)-(vi), mail goods subject to Chapter 99 additional duties (including Section 301) will need a formal entry, or the voluntary Entry Type 13 test (started 2026-09-22), instead of the simplified mail entry. The **compliance date was moved from 2026-10-22 to 2027-01-20**; until then the informal mail entry stays available. Only the filing method is delayed; **duties are still owed**. Sources: [FR 2026-21600](https://public-inspection.federalregister.gov/2026-21600.pdf), [CBP e-commerce FAQ](https://www.cbp.gov/trade/basic-import-export/e-commerce/faqs)

## Worked example

A $60 order of Chinese-origin goods, regular rate 5%, no existing 301 line:

1. Regular duty: 60 × 5% = $3.00
2. 12.5% surcharge: 60 × 12.5% = $7.50
3. Subtotal $10.50, **plus** the processing fee (e.g. $2.77 for an automated informal entry) and any broker or carrier fee.

A different HTS code can change the result a lot. Confirm the 10-digit code before you compare quotes.

## What you can do yourself

1. Look up the 10-digit code and rate at [hts.usitc.gov](https://hts.usitc.gov), and note any Chapter 99 line.
2. Ask your supplier or forwarder in writing: which duties are included, what value is declared, who is the importer of record.
3. Budget duties into landed cost so the parcel is not refused on delivery.

## When to use a professional

- You are unsure about classification.
- You want to act as importer of record.
- Goods are held, or CBP asks for more duty or a penalty.

Use a US licensed customs broker.

## Before you pay for a "duties included" service

Ask what duties are included, what value is declared, who the importer of record is, and who pays if CBP reassesses. If anyone suggests under-declaring value, stop and verify. These are warning signs, not proof of wrongdoing.

## Still uncertain

- How the 12.5% is collected on postal parcels is not spelled out separately in the notice.
- Which fee applies to the new postal entry (Type 13) is not spelled out separately.

## When we update this page

We update it when the US changes the additional duty rates, restores or formally ends de minimis, or finalizes new rules for low-value shipments.