E-commerce · US imports
US de minimis after 2025: shipping parcels from Korea
For years, a parcel from a Korean online store to a US shopper worth $800 or less could enter the United States free of duty with minimal paperwork. That is no longer how it works. Here is what changed, what it means for Korean brands selling direct to US consumers, and the shipping models that still make sense.
Rules are still changing. This page reflects public CBP announcements as of September 2026. US tariff measures and low-value shipment procedures have changed several times since 2025. Check CBP's e-commerce FAQs or ask a licensed customs broker before you set prices or promise delivery terms. This is not legal or customs advice.
What changed
Section 321 of the Tariff Act (19 U.S.C. 1321) let the US admit low-value shipments, up to $800 per person per day, free of duty and taxes. Korean cross-border sellers, like sellers everywhere, used it to ship single orders straight to US consumers.
| Date | Change | Source |
|---|---|---|
| August 29, 2025 | Duty-free de minimis treatment suspended for goods from all countries under Executive Order 14324. Low-value goods became subject to applicable duties, taxes and fees. | CBP fact sheet |
| February 2026 | The Supreme Court ruled that tariffs imposed under IEEPA were not authorized. The ruling did not restore de minimis. | Court decision; law-firm and CBP updates |
| June 24, 2026 | CBP announced regulations to indefinitely suspend duty-free de minimis treatment for shipments valued at $800 or less, with new data requirements for low-value shipments. | CBP release, "CBP modernizes low-value shipment processing" |
| July 1, 2027 | The One Big Beautiful Bill Act, signed July 4, 2025, repeals de minimis for commercial shipments in statute from this date. | Public law |
The separate exemption for genuine gifts (up to $100, sent person to person) is a different provision. It does not cover goods a business sells to a customer.
What it means for a parcel from Korea
- Every commercial parcel owes duty. The duty is calculated from the HS classification, the customs value and the country of origin, plus any additional tariff measures in force.
- Every parcel needs an entry. Low-value goods now go through informal or formal entry instead of the old simplified release. Someone has to act as importer of record and pay.
- Data quality matters more. An accurate product description, HS code, value and country of origin are needed per item. Vague descriptions such as "cosmetics" or "gift" cause holds.
- Postal and courier routes differ. Express carriers (the international couriers and their Korean partners) file entries through their own brokerage. CBP has been changing how mail shipments are entered, with new procedures and eligibility limits announced in 2026, so check CBP before relying on the postal route.
- Regulated products still need their approvals. Cosmetics, food, supplements and devices must meet FDA and other agency rules regardless of value. See MoCRA rules for K-beauty cosmetics.
What rate applies?
That depends on the product, and it has been moving. After the February 2026 ruling, a temporary Section 122 surcharge applied until July 24, 2026. Under the US Trade Representative's Section 301 notice of July 23, 2026, a tariff then took effect for goods of Korea at a level that brings the combined normal (MFN) rate and the Section 301 rate to 12.5% (no Section 301 duty where the MFN rate is already 12.5% or more). Law-firm summaries of the notice add that goods already covered by Section 232 actions (such as steel, aluminum, vehicles and parts, and semiconductors) are excluded from it. Treat this as the position as of September 2026, subject to change, and confirm it with CBP or a licensed customs broker for your product.
Whether a KORUS FTA origin claim reduces the normal duty for your goods, and how it interacts with any additional tariff, is a question to settle with your broker before pricing.
Shipping models compared
| Model | How it works | Trade-offs |
|---|---|---|
| Express courier, per order | Each order ships from Korea; the courier clears it and bills duty to the shipper (DDP) or the recipient (DAP) | Fast and simple; per-parcel brokerage and duty make low-value orders expensive |
| Postal (EMS, K-Packet and similar) | Korea Post hands the parcel to USPS; duty is collected under CBP's mail procedures | Lower postage; procedures and eligibility have been changing, so check before committing |
| Bulk import to a US warehouse | Ship inventory by sea or air freight, file one formal entry, then fulfill orders domestically from a US 3PL | One entry for many units; needs a US importer of record, inventory and forecasting |
| Sell through a US distributor | Export in bulk to a US buyer who imports and sells | The buyer handles US import; the brand gives up margin and some control |
For many Korean brands with steady US demand, the bulk model is now the one to evaluate first: one entry, one duty calculation per product line, and ocean freight for the long leg. The trade-off is working capital tied up in inventory. FCL vs LCL from Korea covers the freight side, and ISF 10+2 filing applies once the goods move by ocean.
DDP or DAP for consumer orders
Under DAP, the customer pays duty and brokerage on delivery. That is simple for the seller, but many consumers refuse a parcel with unexpected charges, and a refused parcel costs return freight. Under DDP, the seller pays and builds the cost into the price or checkout. DDP means the seller (or its courier) is effectively responsible for the import, so values and classifications have to be right. The broader rules are in Incoterms 2020 for Korea trade.
Steps for Korean cross-border sellers
- Classify every SKU. Build a product master with the six-digit HS code, a clear description, material and country of origin.
- Ask your carrier how it clears US parcels now. Get their current brokerage fees, who is importer of record, and how duty is billed.
- Recalculate landed cost. Include duty, any additional tariff, carrier brokerage and processing fees, and returns.
- Choose DDP or DAP deliberately and say so at checkout.
- Check agency rules for regulated products before the first shipment.
- Compare with bulk import once volumes justify a US warehouse.
Common questions
Is the $800 de minimis exemption coming back?
Nothing announced as of September 2026 points that way. CBP has moved to suspend it indefinitely by regulation, and the statutory repeal for commercial shipments takes effect on July 1, 2027.
Does the suspension apply only to China?
No. Since August 29, 2025 it has applied to goods from all countries, including Korea.
Can I declare a customer order as a gift to avoid duty?
No. The gift exemption covers genuine gifts between individuals. Declaring a sale as a gift is a false declaration and can bring penalties and seizures.
Does the Korean export declaration change?
Korean export rules are separate. Low-value e-commerce exports can use simplified export reporting in Korea; ask your courier or customs broker which applies. The document basics are in the export shipping documents checklist.
Last reviewed 2026-09-17