Since 29 August 2025 the US no longer lets goods valued at $800 or less enter duty-free under de minimis, and a June 2026 rule made the suspension indefinite for shipments arriving by any route except the international mail network. A dropshipped item shipped from China to a US customer now owes duty at the tariff rate for its product. For a cotton T-shirt with a $6 customs value, the general duty rate of 16.5 percent adds about $0.99 per order before any extra tariffs or carrier fees. The example below shows how to work out your own.
What changed, in dates
- 29 Aug 2025: CBP suspended duty-free de minimis treatment for all countries, for all non-postal shipments regardless of value or origin (CBP guidance).
- 24 June 2026: CBP’s interim final rule made the suspension indefinite for merchandise valued at $800 or less arriving by all modes other than the international postal network. Such entries must go through an appropriate entry type: informal entry, described as Entry Type 11, or formal entry (Federal Register 2026-12670). The importer is responsible for duties, taxes and fees.
- International mail is covered by a companion CBP interim final rule published the same day (Federal Register 2026-12669), which also creates a postal informal entry process. Its details are not covered here.
Additional country-specific tariffs have been changing during 2026. This page does not model them; check the current rate for your product’s origin before relying on the example.
Worked example: one T-shirt from China, sold at $29
The duty base is the customs value, normally what was paid for the goods. The rate comes from the tariff schedule: HTS 6109.10.00, cotton T-shirts, has a general rate of 16.5 percent (USITC HTS, checked 29 Sept 2026). Supplier price and shipping below are example numbers.
| Line | Before (de minimis) | After (duty owed) |
|---|---|---|
| Retail price | $29.00 | $29.00 |
| Supplier price (customs value) | $6.00 | $6.00 |
| Shipping to customer | $4.00 | $4.00 |
| Duty at 16.5% | $0.00 | $0.99 |
| Carrier or broker entry charges | not applicable | not in the rule; ask your carrier |
| Contribution before fees and ads | $19.00 | $18.01 |
At 16.5 percent the duty is modest on a cheap shirt. It grows with item value and with the rate: a product with a 25 percent rate and a $20 customs value owes $5.00, and an added country tariff would raise it further. Use the break-even ROAS worked example to see what a change like this does to your break-even.
US warehouse versus direct shipping
Goods bought in bulk and imported to a US warehouse pay duty on the bulk import, on the wholesale value once, and the customer order then ships domestically with no customs step. If your supplier holds US stock, the per-order duty is folded into the item price you pay. That is the main reason fast-shipping US suppliers have become more attractive, and it changes the comparison in AutoDS vs Zendrop vs CJ: ask each for their landed cost, not only their item price.
What to do
- Find your product’s HTS code and general rate on the USITC tariff search. Ask your supplier or carrier which code they declare.
- Ask who acts as importer and who pays duty: you, the carrier, or the customer on delivery. Customers charged on delivery refuse parcels and file disputes.
- Rework your prices with duty as its own line, then recheck margin.
- State duties and delivery on the product page so buyers are not surprised. See shipping settings for dropshipping.
For EU sales the rules are different: EU VAT, IOSS and the 3 euro duty.
Common questions
Does the $800 threshold still matter?
Only as the cut-off for the informal entry route: the Federal Register rule points entries valued at $800 or less to informal entry procedures and describes informal entry for merchandise valued at $2,500 or less.
Can I still use de minimis for postal shipments?
Postal shipments are handled under a companion CBP rule (Federal Register 2026-12669) that this page does not summarise. Do not assume duty-free.
Method: researched from the Federal Register, CBP and USITC pages; checked 29 Sept 2026. Not legal or customs advice; the example uses invented supplier prices and excludes brokerage fees.