Duty-free de minimis ends for Chinese- and Hong-Kong-origin imports
At 12:01 a.m. eastern daylight time on 2 May 2025, the administrative duty-free exemption under § 321(a)(2)(C) of the Tariff Act of 1930, 19 U.S.C. § 1321(a)(2)(C), ceased to be available for products of the People’s Republic of China — which EO 14195 § 2(a) defines to include products of Hong Kong — in accordance with Executive Order 14256 of 2 April 2025, as amended by Executive Order 14259 of 8 April 2025 and Executive Order 14266 of 9 April 2025.1234 The lineage runs through Executive Order 14195 of 1 February 2025 (originating IEEPA fentanyl duty with the § 2(g) withdrawal), Executive Order 14200 of 5 February 2025 (pausing the withdrawal pending CBP system readiness) and EO 14256 (reinstating the withdrawal effective 2 May 2025).56 CBP implemented the change through its Federal Register notice published 28 April 2025 and through CSMS message #64917563.78
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Postal-channel shipments are subject to an ad valorem duty of 120 per cent of the value of the goods or, at the carrier’s election, a flat per-item duty of USD 100 (rising to USD 200 on 1 June 2025); the carrier’s election binds for the relevant window. These rates reflect EO 14266 § 4’s increase from the original EO 14256 rates of 30 per cent and USD 25 per item.3
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Non-postal commercial shipments must be entered in the Automated Commercial Environment under formal or informal entry by a licensed customs broker or self-filing importer of record (19 C.F.R. Part 111).9 The IEEPA fentanyl duty (HTSUS Chapter 99 subchapter III, 9903.01.20-24), the IEEPA reciprocal duty under EO 14257, § 301 China duties under USTR action and MFN column-1 duties cumulate on covered articles; EO 14289 of 29 April 2025 establishes anti-stacking precedence among five specifically named tariff actions but does not cover EO 14195/14256, EO 14257 or § 301 duties.1011
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E-commerce platforms — Shein, Temu and others — that previously aggregated low-value shipments under § 321 reorganise filing workflows; carrier capacity for ACE entries bounded by licensed-broker availability becomes the throughput constraint for redirected volume.7
Footnotes
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Executive Order 14256, “Further Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the People’s Republic of China as Applied to Low-Value Imports,” 90 Fed. Reg. 14899 (Apr. 7, 2025) (FR Doc. 2025-06064). https://www.federalregister.gov/documents/2025/04/07/2025-06064/further-amendment-to-duties-addressing-the-synthetic-opioid-supply-chain-in-the-peoples-republic-of ↩
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Executive Order 14259, “Amendment to Reciprocal Tariffs and Updated Duties as Applied to Low-Value Imports From the People’s Republic of China,” signed 8 April 2025. https://www.federalregister.gov/documents/2025/04/14/2025-06378/amendment-to-reciprocal-tariffs-and-updated-duties-as-applied-to-low-value-imports-from-the-peoples ↩
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Executive Order 14266, “Modifying Reciprocal Tariff Rates To Reflect Trading Partner Retaliation and Alignment,” 90 Fed. Reg. 15625 (Apr. 15, 2025) (FR Doc. 2025-06462). https://www.federalregister.gov/documents/2025/04/15/2025-06462/modifying-reciprocal-tariff-rates-to-reflect-trading-partner-retaliation-and-alignment ↩ ↩2
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§ 321 of the Tariff Act of 1930, 19 U.S.C. § 1321(a)(2)(C). https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1321&edition=prelim ↩
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Executive Order 14195, “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” 90 Fed. Reg. 9121 (Feb. 7, 2025) (FR Doc. 2025-02408) (§ 2(a) defines products of the PRC to include products of Hong Kong; § 2(g) withdraws de minimis). https://www.federalregister.gov/documents/2025/02/07/2025-02408/imposing-duties-to-address-the-synthetic-opioid-supply-chain-in-the-peoples-republic-of-china ↩
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Executive Order 14200, “Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the People’s Republic of China,” signed 5 February 2025 (pausing § 2(g) pending CBP systems). https://www.federalregister.gov/documents/2025/02/12/2025-02635/amendment-to-duties-addressing-the-synthetic-opioid-supply-chain-in-the-peoples-republic-of-china ↩
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U.S. Customs and Border Protection, “Implementation of Duties on Low-Value Imports From the People’s Republic of China,” 90 Fed. Reg. 17763 (Apr. 28, 2025) (FR Doc. 2025-07325). https://www.federalregister.gov/documents/2025/04/28/2025-07325/implementation-of-duties-on-low-value-imports-from-the-peoples-republic-of-china ↩ ↩2
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U.S. Customs and Border Protection, CSMS message #64917563, 1 May 2025 (reminder on the 2 May effective time and entry processing). ↩
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19 C.F.R. Part 111 (licensed customs brokers); CBP Automated Commercial Environment Filer documentation. https://www.ecfr.gov/current/title-19/chapter-I/part-111 ↩
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Executive Order 14257, “Regulating Imports With a Reciprocal Tariff to Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits,” 90 Fed. Reg. 15041 (Apr. 7, 2025) (FR Doc. 2025-06063). https://www.federalregister.gov/documents/2025/04/07/2025-06063/regulating-imports-with-a-reciprocal-tariff-to-rectify-trade-practices-that-contribute-to-large-and ↩
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Executive Order 14289, “Addressing Certain Tariffs on Imported Articles,” 90 Fed. Reg. 18907 (May 2, 2025) (FR Doc. 2025-07835) (covering Section 232 auto/parts, EO 14193, EO 14194, Section 232 steel and Section 232 aluminum only). https://www.federalregister.gov/documents/2025/05/02/2025-07835/addressing-certain-tariffs-on-imported-articles ↩