Plain-language notes on U.S. tax deadlines, IRS letters, cross-border reporting and running a small business, written by the CPAs who handle these questions every day.
The $800 de minimis exemption ended for China on May 2, 2025 and was suspended for all countries on August 29, 2025, so direct-mail parcels clear customs and pay duty. Under DDU the customer pays and refusals rise; under DDP you or your forwarder pay. The importer of record carries the duty, the liability and any refund.
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From April 6, 2026, Section 232 duties on steel, aluminum and copper no longer apply only to the value of the metal content but to the full value of the goods: 50% for articles made essentially of these metals, 25% for derivatives, 15% for some equipment, 10% for goods made with U.S. metal, and nothing for goods with 15% or less metal by weight.
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Articles are general information, not tax or legal advice for your specific situation.
