Importing small parcels from 
China to the US: what duties apply now? in detail
Do not apply one overall rate to the parcel value. The $800 de minimis exemption is suspended, so every parcel needs an entry. Before quoting, confirm three things: country of origin, the 10-digit US HTS code, and postal or express channel. Then check, item by item, the regular duty for that code (some codes are 0), any Section 301 duty that applies to Chinese-origin goods (including the 12.5% forced-labor Section 301 duty from July 24, 2026, by list), and the customs processing fee. Ask your broker to state the basis for each, and list freight charges separately.
- Applies to
- Buyers and sellers importing Chinese-origin goods into the US by mail or express, value up to $2,500.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
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 | |
| Regular duty | Value × general rate for the HTS code | In force | |
| 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 | Only for goods covered by the measure with no exclusion, calculated under the official tariff heading and basis; do not apply it just because goods ship from China or as a parcel | In force since July 24, 2026 | |
| 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 October 1, 2026 |
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 September 22, 2026), instead of the simplified mail entry. The compliance date was moved from October 22, 2026 to January 20, 2027; 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
Illustration only: a $60 order of Chinese-origin goods. Assume a regular rate of 5%, no existing 301 line, that the product is subject to the 12.5% measure with no other applicable surcharge or exclusion, and that the stated entry procedure and fee apply:
- 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: specific provision not yet found.
- Which fee applies to the new postal entry (Type 13): specific provision not yet found.
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.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-25
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