De Minimis Ended Aug 29, 2025: Cary/RTP Ecommerce & Importers—Tariff Compliance Planning (and Why the SCOTUS IEEPA Case Still Matters)

Author: Gloria Liu, CPA ｜ YCL Tax, Accounting & Advisory

Bottom line in one breath

If you run a Cary / RTP ecommerce brand, Amazon/FBA or DTC store, or you are the importer of record for China / Asia / multi-country parcels: the U.S. $800 duty-free de minimis path under 19 U.S.C. § 1321(a)(2)(C) was suspended for covered goods of all countries effective 12:01 a.m. EDT August 29, 2025 (Executive Order 14324, July 30, 2025). Low-value shipments generally need a proper ACE formal or informal entry and payment of applicable duties, taxes, and fees—Section 321 / Entry Type 86 filings are rejected. Separately, the Supreme Court held on February 20, 2026 that IEEPA does not authorize presidential tariffs (Learning Resources / V.O.S.)—so IEEPA refund workflows (CBP CAPE, Phase 3 targeting October 6, 2026 for certain plaintiff finally-liquidated entries) still matter, but Section 301 / 232 and ordinary HTS duties did not disappear. This is compliance planning, not a promise of lower duty or automatic refunds.

News background

For years, many cross-border sellers cleared small parcels under de minimis (Section 321 / Type 86)—duty-free for shipments valued at $800 or less. On July 30, 2025, the President issued EO 14324, “Suspending Duty-Free De Minimis Treatment for All Countries.” CBP’s CSMS #66065494 (Aug 28, 2025) and the Federal Register implementation notice confirm the operational cutover: August 29, 2025. ACE rejects Section 321 EDI manifests and Type 86 cargo-release transactions; non-postal goods need an appropriate ACE entry by a qualified party.

International postal shipments followed a temporary dual method (ad valorem tied to the then-effective IEEPA rate, or a flat $80 / $160 / $200 per package by IEEPA-rate tier). CBP’s factsheet stated the specific (flat) option ended February 28, 2026. In June 2026, CBP published rulemaking for an indefinite de minimis suspension in the mail environment and a new mail informal entry process; CBP’s E-Commerce FAQs (updated Sep 2, 2026) state that process takes effect July 24, 2026, with duties based on HTSUS, origin, and value.

On February 20, 2026, the Supreme Court ruled that IEEPA does not authorize tariffs. That ended collection of the struck IEEPA duty stack and opened refund litigation and CBP’s phased CAPE program—but it did not restore de minimis, and it did not wipe out Section 301, Section 232, AD/CVD, or ordinary column-1 duties. For RTP-area importers, the live agenda is: landed-cost systems, HTS classification, entry/broker setup, books for duty as inventory cost, and IEEPA refund documentation—not “wait for tariffs to go away.”

Old vs. new rules

1. De minimis (§1321(a)(2)(C)): Before Aug 29, 2025 — many ≤$800 shipments cleared duty/tax-free under Section 321 / Type 86. After — covered goods from all countries are generally ineligible; ACE rejects 321 / Type 86 for those shipments (narrow §1702(b) exceptions only).

2. Non-postal entry: Must use an appropriate formal or informal ACE entry; pay applicable duties, taxes, fees. Paper informal entries for EO-covered goods are not allowed.

3. Gifts / traveler articles: Bona fide gifts under §1321(a)(2)(A) and personal/household articles accompanying travelers under §1321(a)(2)(B) remain separate exemptions—not a commercial ecommerce loophole.

4. Postal interim (Aug 29, 2025 → early 2026): Carriers / qualified parties collected either ad valorem (effective IEEPA rate × package value) or flat $80 / $160 / $200 by IEEPA-rate band; flat option ended Feb 28, 2026.

5. Postal from Jul 24, 2026: New mail informal entry framework (CBP FAQs); duties follow HTSUS and rates in effect at entry. Informal often ≤ $2,500 if eligible; higher value / quota / AD-CVD generally need formal entry. Operational details (bond, data elements, Entry Type 13 test) are in current CSMS / FAQs—待核 for your broker’s setup.

6. IEEPA tariffs (SCOTUS Feb 20, 2026): Court held IEEPA does not authorize tariffs (Learning Resources / V.O.S.). IEEPA duties stopped; refunds proceed through protests / CIT orders / CAPE—eligibility is not universal auto-pay.

7. What still bites low-value goods: Ordinary HTS duties + Section 301 (including legacy China lists and any later 301 measures—rates 待核 per SKU) + Section 232 product lists + MPF/other fees where applicable. Ending de minimis means these layers can hit parcels that used to clear free.

8. CAPE Phase 3 (Oct 6, 2026): CBP indicated Phase 3 will process certain finally liquidated IEEPA entries for CIT plaintiffs who submitted IOR numbers (those by Jul 30, 2026 may file from Oct 6; later submitters await instructions). Non-plaintiff finally-liquidated coverage remains litigation-dependent—do not assume.

Self-check: are you affected?

1. You sell into the U.S. from China / Hong Kong / elsewhere via direct-to-consumer parcels, postal, or express—and previously relied on de minimis / Type 86.

2. You are a Cary / RTP brand, marketplace seller, or wholesaler who is (or should be) importer of record, with duty, freight, and inventory on the books.

3. Your pricing, ads, and checkout still assume “under $800 = duty-free”—landed cost and margin may be wrong since Aug 29, 2025.

4. You paid IEEPA-labeled duties in 2025–early 2026 and need to inventory entries for CAPE / protest / counsel before Phase 3 windows.

5. You ship postal vs express/air cargo differently and have not aligned broker, bond, HTS, and country-of-origin data for both channels.

Simplified example (illustrative only; ignores MPF nuances, FTA claims, AD/CVD, PGA holds, etc.)

Assume a Cary DTC seller ships a $120 apparel item from China by non-postal express. Simplified:

1. Pre–Aug 29, 2025 (de minimis path available): Often entered under Section 321 / Type 86 with $0 duty if rules were met—customer or seller saw little customs cost on that parcel.

2. Post–Aug 29, 2025: Same parcel generally needs an ACE informal/formal entry. Duty = HTS rate (± any Section 301 / 232 still applicable to that origin/product). Example only: if combined additional duty were ~25% on dutiable value, duty might be on the order of ~$30 before fees—not a quote; classify the real SKU.

3. Books: That duty typically becomes part of inventory / COGS (or a clearly tracked landed-cost accrual), not “marketing expense.” Misclassifying duties distorts margin and inventory for tax and management reports.

4. If IEEPA was paid on older entries: Separately track those lines for refund eligibility—SCOTUS help on IEEPA does not erase 301/232 paid on the same entry.

Always run HTS + ACE with your customs broker; this example is compliance illustration only.

Action items and timeline

1. Now (September 2026): Confirm every active channel (express, postal, freight, FBA inbound) is off Section 321 / Type 86 assumptions; update Shopify/Amazon landed-cost, duty estimators, and supplier Incoterms (DDP vs DDU).

2. Classification hygiene: Lock 10-digit HTS, country of origin, and assist/valuation workpapers per SKU family; re-check Chapter 99 flags after mid-2026 tariff reshuffles (rates 待核).

3. Postal path: If you still use international mail, follow CBP’s post–Jul 24, 2026 informal entry / bond / data rules (and any Entry Type 13 test participation)—not the expired flat $80/$160/$200 shortcut.

4. IEEPA refund track: Pull ACE entry abstracts for 2025–Feb 2026 IEEPA lines; note liquidation status; if you are (or should be) a CIT plaintiff, calendar CAPE Phase 3 (Oct 6, 2026) and ACH / Form 4811 banking data. If not a plaintiff, get counsel on protest / appeal posture—no guaranteed refund.

5. Accounting close: Map duty, brokerage, and freight into inventory costing; align 2025–2026 tax provisions and transfer-price / related-party valuation if you buy from a China WFOE or HK affiliate.

6. Year-end 2026: Re-forecast Q4 margin with current duty stack; do not budget as if SCOTUS restored de minimis (it did not).

What YCL can do

1. Landed-cost & inventory costing design so duties and brokerage hit COGS correctly for ecommerce / importer books (QuickBooks, NetSuite, Excel bridges).

2. Entry-to-GL reconciliation: Tie ACE / broker statements to the general ledger; flag IEEPA vs 301/232 lines for refund workpapers.

3. Cash-tax planning around higher working capital for duty deposits, estimated tax, and multi-entity China–U.S. structures (with your customs broker—not instead of one).

4. Document packs for CAPE / CPA review: IOR numbers, entry lists, liquidation dates, ACH refund account readiness.

5. Cross-border coordination: YCL maintains offices in Cary, NC (serving RTP) and Shanghai; CPA Chenchen Liu and Gloria support Chinese-speaking ecommerce founders and importers with bilingual 合规规划 / compliance planning.

FAQ

Q: Did the Supreme Court bring back the $800 de minimis exemption?

A: No. The Feb 20, 2026 decision held that IEEPA does not authorize tariffs. De minimis suspension under EO 14324 / Aug 29, 2025 CBP implementation is a separate track. Low-value commercial shipments generally still require entry and applicable duties under current CBP rules.

Q: Are all tariffs gone after Learning Resources?

A: No. IEEPA-based duties were struck; ordinary HTS, Section 301, Section 232, and AD/CVD remain part of the live stack. Ending de minimis makes those layers relevant even for small parcels. Check your SKU’s current HTS / Chapter 99 treatment—do not rely on 2025 headlines alone.

Q: Can every importer get an automatic IEEPA refund in CAPE Phase 3 on October 6, 2026?

A: Do not assume that. CBP’s Phase 3 description (via CIT declaration reporting) focuses on certain finally liquidated entries for plaintiffs who submitted IOR numbers (Jul 30, 2026 cutoff for the first Oct 6 cohort). Broader non-plaintiff relief is still tied to litigation outcomes. Inventory your entries and speak with customs counsel / your broker.

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Disclaimer

This article is general tax and trade-compliance information only and is not tax, legal, customs, or investment advice for any person or business. Tariff rates, entry procedures, and refund eligibility change quickly and depend on HTS classification, origin, valuation, mode of transport, and litigation posture. Items marked 待核 / to confirm must be re-checked against White House, CBP CSMS/FR, ACE, and Supreme Court / CIT filings before you price goods or file. For advice specific to your situation, consult a licensed CPA and a licensed customs broker or trade counsel as appropriate.