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De Minimis and Section 321: What Changed for Small-Parcel Packaging Imports in 2026

Cardboard boxes and packaging supplies in a warehouse

De Minimis Duty-Free Treatment Is Suspended for Every Country

Executive Order 14324, issued July 30, 2025, suspended duty-free de minimis treatment for all countries effective August 29, 2025.

That ended the long-standing rule letting shipments valued at $800 or less enter the U.S. without formal duty assessment, a provision under 19 U.S.C. 1321(a)(2)(C) that low-value ecommerce and small-parcel importers had relied on for years. The suspension is global, covering every country of origin.

What This Actually Changes for Packaging Component Sourcing

Any business importing small-volume packaging samples, prototype tooling components, or low-value trial orders under the $800 threshold to avoid formal duty assessment no longer has that option.

Every shipment is now subject to duty based on its actual HTS classification and country of origin, regardless of value.

For a packaging buyer used to bringing in small sample runs duty-free, this changes the cost math on even modest trial orders. It also raises the stakes on T1 and T2 sample shipments, which now carry duty like any production shipment.

Postal Shipments Got a Longer Runway, but It Is Closing Too

Postal-network shipments had a later transition date, moving to ad valorem duty assessment based on HTS classification starting February 28, 2026.

A June 2026 Federal Register notice extended the suspension indefinitely to remaining non-postal entry modes, closing the paths that had briefly remained open. There is currently no announced restoration timeline for any entry channel.

Section 321 Itself Is Being Phased Out Entirely

Separate from the current suspension, Congress repealed Section 321 for commercial shipments outright, effective July 1, 2027, under the One Big Beautiful Bill Act.

Even if the current administrative suspension were reversed before then, the underlying statutory exemption for commercial goods is scheduled to end regardless.

What This Means for Sourcing Decisions

Factor formal duty assessment into every shipment now, including samples and small trial orders. The low-value workaround that made this a non-issue is gone.

If a supplier is quoting a landed cost that assumes de minimis treatment on anything, that quote is out of date. Check it against the applicable Incoterms and the line items in the quote itself. Consolidating trial volume against a single MOQ shipment is now generally cheaper than splitting it across several small parcels.

This article provides general information only and reflects regulatory status current as of publication. Confirm current requirements with CBP or a licensed customs broker before planning shipments. Sources: U.S. Customs and Border Protection and Federal Register, Suspending Duty-Free De Minimis Treatment for All Countries (Executive Order 14324); Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network; CBP: Ready to Enforce End of De Minimis Loophole.

Sourcing Through Jadewell

See the Jadewell tariffs resource for current rate context, or request a quote with the target volume and origin.

Jadewell Assistant
Materials, minimums, tooling & tariffs