De Minimis and Import Fees: Key Dates Through October 2026
Keep exemption changes, tariff changes and annual processing-fee schedules separate when reviewing a parcel bill.
2025: value-based exemption suspended
China/Hong Kong were affected in May 2025, followed by the global suspension on August 29, 2025. Product tariff exemptions did not become one universal positive duty rate.
February 24, 2026: IEEPA collection ended
CBP instructed the end of IEEPA duties. Former suspension dates in old code are not authority to re-enable those duties. Product-specific Section 301 duties have a separate basis.
July 24, 2026: forced-labor action and postal framework
The current forced-labor action has country rates, product exclusions and MFN thresholds: EU 10%, Japan/Korea 12.5%, with no incremental duty where the applicable MFN already exceeds its threshold. Postal entries follow their own fee exemptions and EMS rules.
October 1, 2026: FY2027 fees
Annual customs fee adjustments changed specified processing fees. This is a fee-schedule boundary, not a change to every product's duty rate. The calculator uses the US entry date to select FY2026 or FY2027.
| Procedure | FY2026 through Sep 30 | FY2027 from Oct 1 |
|---|---|---|
| Informal automated, not CBP-prepared | $2.69 | $2.77 |
| Informal manual, not CBP-prepared | $8.06 | $8.30 |
| Informal CBP-prepared, automated or manual | $12.09 | $12.45 |
| Formal MPF minimum | $33.58 | $34.58 |
| Formal MPF maximum | $651.50 | $670.86 |
| Formal manual surcharge | $4.03 | $4.15 |
| Non-EMS dutiable mail documented by CBP | $7.39 | $7.61 |
| Express facility operator fee per shipment | $1.34 | $1.38 |
| Inbound EMS operator fee | $1.00 | $1.00 |
Formal MPF is 0.3464% of customs value, bounded by the yearly minimum and maximum, with a manual surcharge when applicable. Ordinary mail is generally MPF-exempt; formally entered inbound EMS is an exception. Informal express-facility shipments do not also pay the ordinary informal MPF. Operator fees become a buyer cost only when passed through, and must not be counted twice in a carrier quote.
Sources and estimate scope
Rules verified 2026-10-02. The calculator supports tariff entry dates 2026-07-24 through 2026-10-02; other dates require a fresh rule check. Product selections are representative, and no FTA preference or special-entry treatment is assumed.
- CBP valuation: actual international freight evidence
- CBP July 2026 duties and product exemptions
- CBP: IEEPA duties ended February 24, 2026
- USITC current HTS and product-specific Section 301 rates
- FY2026 fees ยท FY2027 fees effective October 1, 2026
- 19 CFR 24.23: MPF and postal exemptions ยท 19 CFR 24.22: mail/EMS fees
- USPS dutiable-parcel clearance fee
Calculate your landed cost
Duty, MPF, and carrier fees โ broken down before you buy.