Importing into United States: duty, tax and low-value rules
What the official pages state about import tax, low-value exemptions and how the customs value is worked out for goods entering United States. Each fact shows its source and the date we read it.
What the official pages state
| Fact | What the official page states | Source |
|---|---|---|
| Standard import tax | Not stated Not stated on the official pages we could read. | — |
| Low-value duty exemption | Not applying (formerly 800 USD) Duty-free de minimis (19 U.S.C. 1321(a)(2)(C), formerly USD 800) suspended by EO 14324 of 30 July 2025 for all countries. CBP interim final rule effective 24 June 2026 makes the suspension indefinite for all modes other than the international postal network; postal-network shipments are handled separately. Separate gift/traveller exemptions are not covered by this suspension. Official wordingThis indefinite suspension means that all entries of merchandise valued at $800 or less arriving through all modes other than the international postal network must utilize formal or informal entry procedures. | www.federalregister.gov read 2026-10-02 |
| Low-value tax exemption | Not stated Not stated on the official pages we could read. | — |
| Low-value goods scheme | Not stated Not stated on the official pages we could read. | — |
| Customs value (duty base) | The customs value excludes international freight and excludes insurance transaction value; 'price actually paid or payable' is exclusive of international transport, insurance and related costs incident to shipment to the place of importation Official wording“ price actually paid or payable ” means the total payment (whether direct or indirect, and exclusive of any costs, charges, or expenses incurred for transportation, insurance, and related services incident to the international shipment of the merchandise from the country of exportation to the place of importation in the United States) | www.law.cornell.edu read 2026-10-02 |
| What the tax is charged on | Not stated Not stated on the official pages we could read. | — |