De Minimis Threshold 2026: Section 321 $800 Limit Changes, Enforcement & E-commerce Impact

The Section 321 de minimis threshold allows shipments valued under $800 to enter the United States duty-free, with minimal documentation and no formal entry filing. Since the threshold was raised from $200 to $800 in 2016, the volume of Section 321 entries has exploded — CBP processed over 1.04 billion de minimis shipments in fiscal year 2025, up from 134 million in 2015. This 8x increase has transformed US e-commerce logistics — and triggered intense regulatory scrutiny. The 2026 environment brings proposed restrictions, intensified enforcement, and a narrowing of what de minimis can cover.

The Current De Minimis Rule — What Section 321 Allows

Under 19 USC §1321(a)(2)(C), shipments valued at $800 or less may enter the United States free of duty and tax, provided:

1. One shipment per person per day: Multiple shipments to the same recipient on the same day are aggregated — you cannot split a $5,000 order into seven $714 shipments to claim de minimis
2. Goods imported by one person on one day: The $800 limit applies to the total value of all goods from the same shipper to the same recipient on the same calendar day
3. Not for resale: The goods must be for personal use, not commercial resale (though low-volume commercial shipments often pass under de minimis in practice)
4. No restricted merchandise: Goods subject to partner government agency (PGA) requirements (FDA, USDA, EPA, ATF, etc.) are NOT eligible for de minimis
5. Not subject to anti-dumping/countervailing duties: AD/CVD-covered products cannot use de minimis to avoid these duties

What de minimis covers: The $800 threshold exempts the shipment from customs duty, MPF (merchandise processing fee), and HMF (harbor maintenance fee). It does NOT exempt the shipment from PGA requirements, AD/CVD, or certain other federal regulations.

The Section 301 Exception — Critical for Chinese Imports

Section 301 additional duties on Chinese-origin goods do NOT uniformly apply to de minimis shipments. The rules are nuanced:

The textile exception is critical: If you import apparel from China under $800, you still owe 25% Section 301 duty. CBP has been enforcing this strictly since 2018, and enforcement intensified dramatically in 2024-2026 with the rise of fast-fashion e-commerce (Shein, Temu).

Proposed 2026 Regulatory Changes — What's Coming

The Biden-Harris administration's September 2024 Executive Order and proposed rulemaking have triggered several regulatory changes that are being implemented in 2026:

1. Exclusion of Section 301-Covered Goods from De Minimis

The proposed rule would extend the textile exception to ALL Section 301-covered goods. If implemented, any product subject to Section 301 (Lists 1-4A) would be required to file a formal entry regardless of value. This would effectively end de minimis eligibility for most Chinese consumer goods.

2. Strengthened Data Requirements for De Minimis Shipments

Currently, de minimis shipments require minimal data — just the shipper, consignee, and description. The proposed rule would require:

• The 10-digit HTS code for each item in the shipment
• The country of origin for each item
• The platform seller's name and address (for marketplace shipments)
• The recipient's full identification data

3. Entry Type 86 (Type 86) Enforcement

Entry Type 86 is a special de minimis entry type used by e-commerce platforms to clear low-value shipments through automated processing. CBP has identified Type 86 as the primary vector for counterfeits, fentanyl precursors, and forced-labor goods entering under de minimis. In 2025-2026, CBP has:

• Increased Type 86 targeting rates by 400%
• Suspended Type 86 privileges for repeat violators
• Required pre-departure manifest filing (advance data) for all Type 86 shipments

4. The RESTRICT Act and Congressional Proposals

Multiple bipartisan bills in Congress propose to either eliminate de minimis entirely for Chinese-origin goods or lower the threshold from $800 to $200 or $100. While none has passed as of mid-2026, the trajectory is clearly toward restriction. E-commerce businesses relying on de minimis should plan for a $200-500 threshold within 2-3 years.

The Shein and Temu Problem

Shein and Temu have built business models on Section 321 de minimis shipments — collectively they ship over 1 million packages per day to US consumers under the $800 threshold. This has drawn specific regulatory attention:

• Forced labor scrutiny: The Uyghur Forced Labor Prevention Act (UFLPA) applies to all imports regardless of value. CBP has detained Shein and Temu shipments for UFLPA violations and required documentation of supply chain compliance.
• Product safety: CPSC has found elevated lead and phthalate levels in Shein and Temu children's products. These goods are subject to CPSC detention regardless of de minimis status.
• Intellectual property: CBP's IPR enforcement targets counterfeit goods shipped under de minimis — these seizures have increased 600% since 2020.
• Marketplace facilitator rules: Under the Marketplace Facilitator Act, platforms like Shein and Temu may be required to collect and remit sales tax on de minimis shipments — eroding the cost advantage of de minimis sourcing.

What Goods Are Excluded from De Minimis?

Even at $800 or below, certain goods CANNOT use de minimis and require formal entry: