Executive Summary
The conventional wisdom that shipments under $800 to the U.S. can be cleared easily without duties no longer applies.
The U.S. has suspended the Duty-Free De Minimis benefits for imports under $800, previously applied under Section 321, for shipments from all countries.
Exporters must now verify not only the value of the goods but also the country of origin, mode of transport, applicable tariff rates, and specific customs entry requirements.
D2C companies selling directly to U.S. consumers, online cross-border sellers, and exporters frequently sending small samples should be aware of the following changes:
- Automatic duty exemption is no longer granted simply because the value is under $800.
- Non-postal small shipments now require appropriate entry procedures.
- International mail is no longer exempt under the previous De Minimis rules.
- Duties, taxes, and fees may apply.
- The importance of accurate HS Codes and Country of Origin has increased significantly.
- Unexpected additional costs may be incurred by the U.S. buyer.
What is De Minimis?
De Minimis is a provision that exempts low-value imports from duties or simplifies customs procedures.
In the U.S., the Duty-Free De Minimis clearance was widely utilized under 19 U.S.C. §1321(a)(2)(C), commonly known as Section 321, for eligible imports valued at $800 or less per person per day.
This system became particularly critical with the growth of global e-commerce.
For example, when a Korean online seller sent a $100 item to a U.S. consumer via international express, it could previously be cleared relatively easily using De Minimis if certain requirements were met.
However, this premise is no longer valid.
What Has Changed as of 2026?
The U.S. suspended the existing Duty-Free De Minimis benefits for all countries effective August 29, 2025.
In February 2026, the U.S. government reaffirmed its policy to maintain the suspension of the De Minimis duty-free exemption, regardless of the country, origin, mode of transport, or entry method.
Therefore, shipments under $800 entering the U.S. are no longer automatically duty-free as they were in the past.
However, actual customs procedures differ between non-postal shipments and international mail.
Non-Postal Shipments (International Express, Air, Sea)
Non-postal shipments that were previously eligible for De Minimis must now be declared to the U.S. Customs and Border Protection (CBP) system, ACE (Automated Commercial Environment), using the appropriate Entry Type, and may be subject to applicable duties, taxes, and fees.
International Mail
International mail is also no longer covered by the previous Duty-Free De Minimis benefits.
However, a separate duty collection method is applied to international mail, and until the U.S. CBP implements a new Postal Entry Process, procedures may differ from standard non-postal shipments.
Therefore, one should not assume that international mail (via USPS) and international express (via DHL, FedEx, UPS, etc.) share the same customs structure.
In summary:
Past
Korea → $300 item → U.S.
→ Duty-free/simplified clearance possible if De Minimis requirements were met
Present
Korea → $300 item → U.S.
→ No automatic exemption just because it is under $800
→ Customs procedures applied according to the mode of transport
→ Potential for duties, taxes, and fees depending on the item
Why Did the U.S. Change the De Minimis System?
De Minimis was utilized for the massive volume of small-value shipments entering the U.S. as e-commerce grew rapidly.
The U.S. government determined that this structure was linked to issues such as duty evasion, under-invoicing, challenges in managing country of origin, and the entry of illicit goods, leading to a phased strengthening of regulations.
In 2025, regulations were first tightened for goods from China and Hong Kong, and the scope of the duty-free suspension was subsequently expanded to all countries.
Therefore, this change is not merely an issue for direct purchases from China.
Small-value goods sent directly from Korea to the U.S. must also account for the current changed customs environment.
What is the Impact on Korean Exporters?
1. Cost Structure of U.S. D2C Sales May Change
One of the most directly affected areas is D2C sales, where goods are sent directly to U.S. consumers.
In the past, many U.S. retail prices were designed based on the assumption that De Minimis would apply if the product price was under $800.
Now, it is critical to calculate the actual Landed Cost by considering not only the product cost but also the following items:
Product Price + International Freight + Duties + Customs Clearance Fees + Other Charges
For products with low unit prices and thin margins, even a small increase in customs costs can significantly impact profitability.
2. HS Codes Become More Important
In an environment where duties translate into actual costs, accurate HS Code classification becomes increasingly important.
This is because the tariff rates and additional regulations applied depend on the HS Code and the U.S. HTSUS classification.
Even seemingly similar products can have different classifications based on material, intended use, function, and composition.
Therefore, it is better to verify the appropriate classification based on the actual product rather than relying on codes from sales platforms or past declarations.
3. Accurate Management of Country of Origin
Just because a product is shipped from Korea to the U.S. does not mean the country of origin is automatically Korea.
Country of Export and Country of Origin are different concepts.
For example, if finished goods are produced in China, stored in a Korean warehouse, and then shipped to a U.S. consumer, they cannot simply be declared as Korean-made.
If you are selling products to the U.S., you need to verify the actual country of origin from the supply chain stage and manage relevant supporting documentation.
4. Re-evaluating the Profitability of Small-Value Orders
In the D2C model that utilized De Minimis, shipping individual orders directly from Korea to U.S. consumers was often efficient.
However, the situation may change once duties and customs fees are added.
Businesses with increasing sales volumes should compare the following structures:
- Individual direct shipping from Korea
- Using a local U.S. 3PL
- Importing a certain volume into the U.S. via Bulk Shipment
- Domestic Delivery after securing inventory within the U.S.
It is necessary to calculate not just the international shipping costs, but the total Landed Cost, delivery time, and return costs together.
Are Samples Under $800 Still Okay?
This is a common misconception among practitioners.
You should not assume that "there are no duties because it is a sample" or "it is fine to just send it because it is under $800."
Even for commercial samples, customs processing can vary depending on the condition, value, intended use of the goods, and applicable U.S. regulations.
When sending samples to U.S. business partners, it is advisable to clearly manage at least the following information on the Commercial Invoice:
- Accurate product name and description
- Quantity
- Actual or reasonable declared value
- HS/HTS Code
- Country of Origin
- Sample status and intended use
In particular, stating NO COMMERCIAL VALUE does not mean the customs declared value is always accepted as zero.
Even for samples without a sales purpose, there are cases where a reasonable value must be declared for customs purposes, so it is safer to check with your express carrier or customs broker.
Unexpected Costs for U.S. Buyers
If a Korean seller does not pre-pay import duties and taxes when shipping via international express, the U.S. recipient may be notified of additional costs during the delivery process.
This is a particularly critical issue in e-commerce.
If a consumer purchases a $100 item online and is asked to pay unexpected duties or customs-related fees during delivery, the shopping experience can be severely damaged.
It may also lead to returns or delivery refusals.
Therefore, D2C sellers targeting the U.S. need to check their pricing policy along with Incoterms (such as DDP and DAP) and the actual tax/duty handling methods of their shipping carrier.
Generally, DDP means the seller bears the import clearance and duties at the destination, while under DAP, the buyer bears the import clearance and related duties/taxes.
However, in actual e-commerce shipping, you must also verify the operational policies of the express carrier and the platform.
Checklist for Small-Value Exports to the U.S.
If you are currently sending small-value shipments to the U.S., it is recommended to check the following items before dispatch:
① HS/HTS Code
Verify the accurate tariff classification of the product and its classification in the U.S.
② Country of Origin
Do not confuse the country of dispatch with the actual country of origin.
③ Applicable Duties
Check for basic duties and any additional tariffs applied upon U.S. import.
④ Mode of Transport
Confirm whether it is international mail or international express/air/sea freight. Actual customs procedures may vary depending on the mode of transport.
⑤ Entry Method
Confirm with your express carrier or U.S. customs broker how the cargo will be declared.
⑥ Incoterms and Cost Responsibility
Clarify who bears the duties and customs fees by checking trade terms like DDP or DAP and the carrier's policy.
⑦ Landed Cost
Calculate actual sales margins by including duties, customs fees, and other charges, not just the product price and international freight.
⑧ Customer Notification
If the structure requires the buyer to bear additional costs, it is best to clearly inform them before payment.
Conclusion
The U.S. De Minimis changes are shifting the cost structure of global e-commerce and small-value export logistics beyond a simple change in tariff policy.
In particular, companies shipping directly from Korea to U.S. consumers should no longer design their pricing and shipping policies based on the assumption that "under $800 = automatic duty-free in the U.S."
As of 2026, it is safer to change your business process to verify HS/HTS Codes, Country of Origin, applicable duties, mode of transport, customs procedures, and the party responsible for costs before dispatching, even for small-value shipments.
Additionally, as U.S. trade and tariff policies are subject to change, it is recommended to re-verify the latest guidelines from U.S. CBP and consult with your express carrier or U.S. customs broker at the time of actual shipment.
FAQ
Is it still duty-free if I send items under $800 to the U.S.?
You should not assume that the previous Section 321 Duty-Free De Minimis benefits are automatically applied. The U.S. has suspended this exemption for goods from all countries and maintains this suspension in 2026.
Can duties still apply to Korean-made products if they are under $800?
Yes. Whether a product is eligible for De Minimis exemption and the general or preferential tariff rates applied to a specific product are separate issues. You must verify the HS/HTS Code, origin, and applicable trade agreements for the product.
Are there no duties because of the KORUS FTA if I send from Korea?
Not always. To apply KORUS FTA preferential tariffs, you must verify that the product meets the rules of origin under the agreement. Simply being shipped from Korea does not automatically make it a Korean-origin product.
Can I still get the $800 exemption if I send via international mail?
The previous De Minimis exemption is not maintained as it was. A separate duty collection method is applied to international mail. However, since customs procedures may differ from general non-postal shipments, it is best to check the latest guidance from the postal operator and U.S. CBP when shipping.
Do $10 samples also require customs declaration?
Customs obligations are not waived simply because the value is low or it is a "sample." Procedures may vary depending on the nature of the goods and the mode of transport, so it is recommended to check with your express carrier or customs broker.
Will the U.S. consumer have to pay duties?
It depends on the trade terms and shipping method. There are structures where the seller bears the costs and others where the U.S. recipient bears the costs during the import process, so it is important to clearly set the terms before selling.
Is it possible that the De Minimis system will change again?
Yes. U.S. tariff and small-value shipment customs policies can change based on administrative actions, laws, and customs regulations. Therefore, checking the CBP guidelines at the time of actual export is the safest approach.