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ARTICLE · 10 FEBRUARY 2025

CBP Proposes To Modify The De Minimis Exemption

U.S. Customs and Border Protection (CBP), in a Notice of Proposed Rulemaking published on Jan. 21, 2025 (Jan. 21 NPRM), proposes to exclude certain low-value shipments, currently imported duty- and tax-free.

United StatesInternational Law

Highlights

  • U.S. Customs and Border Protection (CBP), in a Notice of Proposed Rulemaking published on Jan. 21, 2025 (Jan. 21 NPRM), proposes to exclude certain low-value shipments, currently imported duty- and tax-free, from the de minimis exemption.
  • If the Jan. 21 NPRM becomes a final rule, shipments valued at $800 or less and covered by Section 201, Section 232 or Section 301 tariffs will be unable to utilize the de minimis exemption and be subject to all applicable duties and fees. In addition, shipments still eligible for the exemption will be required to provide a 10-digit tariff classification code when entering the U.S. under the release from manifest process (being renamed as the "basic entry process").

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