Importing small parcels from China to the US: what duties apply now?
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 to
- Buyers and sellers importing Chinese-origin goods into the US by mail or express, value up to $2,500.
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, FR 2026-12669 |
| Regular duty | Value × general rate for the HTS code | In force | 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, USTR release |
| 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 |
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, CBP e-commerce FAQ
Worked example
A $60 order of Chinese-origin goods, regular rate 5%, no existing 301 line:
- Regular duty: 60 × 5% = $3.00
- 12.5% surcharge: 60 × 12.5% = $7.50
- 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
- Look up the 10-digit code and rate at hts.usitc.gov, and note any Chapter 99 line.
- Ask your supplier or forwarder in writing: which duties are included, what value is declared, who is the importer of record.
- 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.