TITLE: Understanding the Recent U.S. Customs Changes for International Sellers
The U.S. Court of International Trade has upheld the suspension of the duty-free de minimis exemption. At the same time, a new federal customs enforcement order is changing how international businesses can act as importers of record.
This matters if you sell through Amazon, Shopify, TikTok Shop, eBay, Etsy, or your own website and send goods into the United States. It also matters if your business uses U.S. fulfilment centres, third-party logistics providers, or marketplace inventory programmes.
This update explains what changed, what remains subject to implementation, and the practical steps you should take now.
The August ruling keeps the $800 de minimis suspension in place
On 13 August 2026, the U.S. Court of International Trade issued Axle of Dearborn, Inc. v. Department of Commerce, listed as Slip Opinion 26-94 in the court’s 2026 slip-opinions index.
The court upheld the suspension of the U.S. de minimis exemption. This means international sellers cannot assume that shipments valued at $800 or less will enter the United States duty-free.
The ruling supports the government’s position that suspending the exemption does not create a new tariff. Instead, it removes a special duty-free treatment that previously applied to qualifying low-value imports.
The outcome is important for sellers shipping from the UK, Europe, Canada, Australia, and Asia into major U.S. entry points such as:
- Los Angeles and Long Beach.
- New York and Newark.
- Chicago.
- Miami.
- Dallas–Fort Worth.
- Atlanta and other air cargo hubs.
The old “under $800 means no customs duty” assumption is no longer a reliable compliance process.
CBP now requires a proper entry route for low-value commercial shipments
The CBP interim final rule published in the Federal Register confirms that merchandise valued at $800 or less arriving through non-postal modes must use formal or informal entry procedures.
The CBP e-commerce FAQ confirms that the suspension applies to merchandise from all countries and across all transport modes, subject to specific exceptions.
For most commercial shipments, you should now expect to provide:
- A designated importer of record.
- An accurate description of every product.
- The applicable 10-digit HTSUS classification.
- The correct country of origin.
- The customs value.
- Quantity and weight where required.
- Bond information where applicable.
- Duty, tax, fee, and other charge calculations.
For non-postal shipments valued at $2,500 or less, informal entry may generally be available, subject to eligibility. Formal entry is generally required above $2,500 or for certain goods, including goods subject to quotas or anti-dumping and countervailing duties.
However, the new importer of record framework discussed below may restrict foreign businesses from using informal entry. You should not rely on an informal-entry process without confirming that your importer structure, broker, carrier, and goods remain eligible.
New importer of record requirements put international sellers under greater scrutiny
On 3 June 2026, the White House issued Executive Order 14411, Strengthening Customs Enforcement.
The order directs the Department of Homeland Security and U.S. Customs and Border Protection to revise importer eligibility rules, guidance, and policies. Many details require further CBP implementation, but the direction is clear.
The order requires CBP to develop a framework involving:
- Minimum levels of tangible domestic assets, bonding, or both.
- An importer of record designation for formal and informal entries.
- Expanded ownership and beneficial ownership information.
- Anticipated import volumes.
- Year of business formation.
- Business affiliations.
- Domestic asset disclosures.
- Good-standing requirements.
- Risk-based importer tiers.
- Enhanced and recurring vetting.
Foreign importers may lose access to informal entry
The order directs CBP to prohibit a foreign importer of record from filing informal entries under the relevant customs rules.
It also directs CBP to apply additional conditions to foreign IORs using formal entry, including:
- Restrictions on using continuous bonds unless CBP is satisfied that revenue and compliance are protected.
- CTPAT validation where the foreign IOR is eligible.
- Use of a CTPAT-validated and licensed customs broker where required.
These changes are particularly relevant to overseas sellers that have been acting as their own importer of record without a substantial U.S. operating presence.
Do not assume that forming a U.S. LLC automatically makes your structure a U.S. IOR. Executive Order 14411 refers to factors including U.S. organisation, location, principal place of business, physical business activity, beneficial ownership, and sufficient tangible U.S. assets.
CBP must provide further guidance. Until then, treat your importer structure as an active compliance risk rather than a completed process.
Build a SKU-level customs data file before your next shipment
Start with a clean customs data master. This will reduce clearance delays and prevent repeated classification errors across Amazon, Shopify, and other sales channels.
For each SKU, record:
- Product description in plain, specific language.
- Material or composition.
- Intended use.
- Country where the product was manufactured.
- Country where materials were sourced, where relevant.
- 10-digit HTSUS classification.
- Customs value and valuation method.
- Product weight and quantity.
- Manufacturer or supplier details.
- Applicable agency requirements, such as FDA, CPSC, EPA, or USDA rules.
Avoid descriptions such as “gift,” “sample,” “accessory,” or “online order” when they do not accurately explain the goods. CBP has specifically raised concerns about vague descriptions, undervaluation, and misclassification in the low-value e-commerce environment.
Keep supporting documents for your classifications and valuations. Your customs broker may file the entry, but the importer of record remains responsible for the accuracy of the information and the duties owed.
Confirm who is legally acting as the importer of record
Your carrier, fulfilment provider, and marketplace may handle shipping operations. That does not necessarily mean they are your importer of record.
Ask your logistics partners these questions:
- Which entity is named as the importer of record?
- Whose EIN or CBP importer number is used?
- Is the importer registered with CBP?
- Who provides the customs bond?
- Who pays duties, taxes, and fees?
- Who receives post-entry duty bills?
- Who responds to CBP information requests?
- Who retains entry records?
- Does the arrangement remain valid for shipments below $800?
- Does it work for goods sent by post as well as courier or air freight?
The CBP administrative rulings and guidance published in the Federal Register provide additional context. Reviewing these documents will help you understand how the new rules apply to your specific shipping model and what documentation you need to maintain for each entry filed on your behalf.
