INTERNATIONAL TRADE LAW
Import Compliance for E-Commerce Sellers
For e-commerce sellers, import compliance got harder in 2025: the $800 “de minimis” exemption that let small parcels enter duty-free was suspended, so most cross-border shipments now require a formal customs entry and duties. If your business model relied on small, duty-free packages flowing straight to customers, the math has changed — and the legal responsibility for getting entries right still sits with you. This guide covers what changed, what you owe, and how to build a compliant import process for an online store.
What Changed: the End of De Minimis
The Section 321 de minimis rule historically let shipments valued at $800 or less enter the U.S. duty-free with minimal paperwork — the backbone of a lot of direct-to-consumer and drop-ship models. That exemption was suspended for shipments from China and Hong Kong on February 1, 2025, and then for all countries effective August 29, 2025. As of mid-2026, the $800 threshold no longer confers duty-free treatment for any shipment, regardless of value, origin, or shipping method. This area is changing quickly — including how postal shipments are handled — so confirm the current rule before you rely on it.
What That Means for an Online Store
The practical consequences for e-commerce sellers are concrete:
| Before | Now (as of mid-2026) |
|---|---|
| $800-and-under parcels entered duty-free | Shipments generally need a formal entry and duties |
| Minimal paperwork on small shipments | Proper HTS classification and valuation required |
| Duty rarely priced into small orders | Duty is a real, recurring cost to model |
The upshot: if you ship inventory in (or fulfill orders) from abroad, you now have to treat those flows like real imports — classify the goods, value them, and pay duty.
You Are Still the Importer of Record
Using a marketplace, a 3PL, or a freight forwarder does not transfer the legal responsibility for your imports. If you are the importer of record, you are liable for declaring goods correctly and paying duties — even when someone else files the paperwork. The Customs Modernization Act’s reasonable care standard applies to online sellers exactly as it does to traditional importers. For the full picture of that role, see our guide to importing into the United States.
Build a Compliant Import Process
A workable e-commerce compliance routine comes down to a few repeatable steps:
- Classify every SKU. Assign the correct HTS code to each product and keep the rationale. Our primer on customs classification explains how.
- Value honestly. Declare the price actually paid or payable, including dutiable additions; do not split or understate invoices.
- Confirm country of origin. Origin drives the rate and any antidumping/countervailing duty exposure; see country-of-origin determinations.
- Screen for partner-agency rules. Cosmetics, supplements, electronics, and children’s products can trigger FDA, FCC, or CPSC requirements.
- Keep records for five years. Invoices, entries, classification notes, and origin documents must be retrievable for a CBP audit.
Putting this in writing turns ad hoc habits into a defensible import compliance program.
Don’t Forget Intellectual Property
E-commerce sellers carry a particular risk: counterfeit or trademark-infringing goods. CBP seizes infringing merchandise at the border, and “my overseas supplier said it was genuine” is not a defense. Vet suppliers, confirm you have the right to import branded goods, and treat IP diligence as part of compliance, not an afterthought.
Frequently Asked Questions
Is the $800 de minimis exemption still available? As of mid-2026, no. It was suspended for China and Hong Kong in February 2025 and for all countries effective August 29, 2025. Plan for a formal entry and duties, and confirm the current rule before shipping.
If my 3PL handles fulfillment, am I off the hook for compliance? No. A 3PL or broker can file and store, but if you are the importer of record, the legal responsibility for correct declarations and duties stays with you.
Do I need to classify every product I sell? Yes. Each product needs an HTS classification to determine its duty rate. With de minimis gone, classification accuracy now matters on shipments that used to clear with little scrutiny.
What records do I have to keep? Generally five years from entry: commercial invoices, entry documents, classification and valuation support, and country-of-origin records.
Selling online and importing your inventory? Reidel Law Firm helps e-commerce sellers classify products, price in duty correctly, and build an import process that holds up post-de minimis — flat-fee import/export compliance work with direct attorney access. Get an import compliance memo →
