Category: Customs

For years, goods worth $800 or less could enter the United States free of duty under the "de minimis" rule (Section 321). That exemption has been suspended for goods from every country.

What changed

• 2 May 2025: duty-free de minimis treatment ended for goods from China and Hong Kong.
• 29 August 2025: Executive Order 14324 suspended it for all countries. From that date, imports of any value are subject to all applicable duties, taxes and fees.
• 2026: the suspension has been continued, and CBP has published a notice making it indefinite for shipments arriving by modes other than international mail.

What it means in practice

• Every parcel into the US can owe duty, including a $20 order.
• Couriers (UPS, FedEx, DHL) file a customs entry and usually bill duty plus a clearance fee to whoever the shipment says will pay: the recipient by default.
• International mail is handled through the foreign postal operator and qualified third parties that collect duty for CBP, so the sender's postal service may charge duty up front or refuse some items.
• Gifts: check the current CBP guidance before relying on any gift exemption; the rules have changed several times since 2025.

How to avoid surprises

1. Declare accurately, with a clear description and the true value. Undervaluing now carries more risk, because every parcel is assessed.
2. Decide who pays. If you are a seller shipping to US customers, consider "delivered duty paid" (DDP) so the customer is not billed on the doorstep.
3. Estimate first with the duty and tax estimator, using the duty rate for your goods from the US Harmonized Tariff Schedule.

Sources

• U.S. Customs and Border Protection, Fact sheet: Suspension of duty-free de minimis treatment
• The White House, Continuing the suspension of duty-free de minimis treatment for all countries (February 2026)
• Federal Register, Indefinite suspension of the de minimis exemption for merchandise arriving through all modes other than the international postal network (24 June 2026)

Every parcel that crosses a border needs a customs declaration. It tells customs what is inside, what it is worth and why it is being sent, so they can decide whether duty or tax is due and whether the goods are allowed in.

Which form do I need?

Postal items use CN22 or CN23. These are Universal Postal Union forms used by national postal services such as USPS, Royal Mail and Canada Post.

• CN22 is a small label for low-value letter-post items. It is used when the contents are worth less than 300 SDR (the IMF's Special Drawing Rights, roughly €335 to €355 depending on the exchange rate).
• CN23 is the full declaration. It is used above that value and for postal parcels.

Couriers such as UPS, FedEx and DHL Express use a commercial invoice (or their own electronic declaration) instead of CN forms. For commercial shipments it is required; for gifts and personal items the courier will usually still ask for one.

When Kinetix label buying opens, the declaration will be created from what you enter at checkout and printed with the label.

What goes on the declaration

1. A specific description of each item. "Cotton T-shirt" or "Paperback novel", not "clothes" or "gift". Vague descriptions are the most common reason parcels are held.
2. Quantity, weight and value of each item, in the currency you paid.
3. Country of origin: where the goods were made, not where you are sending from.
4. HS code (tariff number) for commercial shipments. It is optional for gifts on most services, but it speeds up clearance.
5. The type of contents: merchandise, gift, documents, sample, returned goods or other.
6. What to do if it cannot be delivered: return to sender, or abandon.

Mistakes that cause delays

• Undervaluing, or marking goods you sold as a "gift". Customs can seize goods or fine the recipient. Declare what was actually paid.
• Leaving out the shipping cost when the destination taxes it. Several countries, including the UK and EU member states, calculate import VAT on goods plus postage.
• Sending a restricted item without a permit. Check the prohibited items list for the destination first.

Sources

• Landmark Global, Form CN22 vs CN23: which one to choose? (summary of UPU rules)
• GOV.UK, Tax and customs for goods sent from abroad
• Shippo, customs declaration fields