U.S. Slashes De Minimis Tariff Rate from 120% to 54% for Sub-$800 Shipments

1. Background:
The de minimis threshold (Section 321) previously imposed punitive 120% rates to combat tariff circumvention, particularly targeting Chinese e-commerce platforms.

2. What Changed:

• 54% flat rate now applies to all eligible sub-$800 shipments
• Calculation: Duty = (Item Value × 54%) or actual tariff schedule amount (whichever is lower)
• Documentation: Simplified declaration process remains

3. Commercial Impact:

• Winners:
  ✓ Temu/Shein/AliExpress sellers
  ✓ Direct-to-consumer brands
  ✓ Small business importers
• Losers:
  × Domestic manufacturers seeking protection
  × Customs brokers handling complex filings

4. Expert Commentary:
"This recalibration acknowledges the explosive growth of micro-imports while maintaining oversight. The 54% rate strikes a balance between revenue collection and trade facilitation."
— Trade Policy Analyst, Cato Institute

5. Compliance Reminders:

• Shipments must still accurately declare:
  ✓ Harmonized System (HS) codes
  ✓ Country of origin
  ✓ Fair market value