With de minimis suspended, the importer of record pays the duty on a low-value shipment. That is usually the US buyer, or the seller if it ships on delivered duty paid (DDP) terms. Carriers and customs brokers file the entry and collect the money, then bill it onward. The amount is calculated like any other import: dutiable value times the rates that apply to the product’s HTS code and country of origin, plus any fees.
Key Takeaways
- The importer of record pays duty; under DDP that is the seller.
- Mail parcels now use a mail informal entry filed by the owner, purchaser or a licensed broker.
- Duty equals value times the rates for the HTS code and origin, plus fees.
- Price parcels on landed cost and confirm rates with a licensed customs broker.
Who Pays De Minimis Tariffs?
Legally, duty is owed by the importer of record, the party named on the entry. Who that is depends on the sales terms:
- DDP: the seller (or its agent) acts as importer and pays duty before delivery. The customer sees one price.
- DAP or similar: the buyer is the importer. The carrier or broker may ask the buyer to pay duty and a handling fee before release.
- Mail: under CBP’s new process, the entry must be filed by the owner or purchaser, or a licensed customs broker they designate, backed by a customs bond.
Economically, the cost is shared through prices. How much reaches the end customer depends on margins and competition. Our FOB vs DDP guide explains who carries the duty risk under each term.
How Are De Minimis Tariffs Collected?
| Channel and period | How duty is collected |
|---|---|
| Express couriers and freight (since August 29, 2025) | Formal or informal entry filed in CBP’s ACE system by a qualified party; all normal duties, taxes and fees apply |
| Mail, August 2025 – February 2026 | Carriers or qualified parties remitted duty using either an ad valorem rate tied to the IEEPA tariff of the origin country, or a flat $80, $160 or $200 per item; the flat option was limited to six months |
| Mail, February 24 – July 2026 | After the IEEPA tariffs ended, an ad valorem duty equal to the temporary Section 122 surcharge rate applied |
| Mail, from July 24, 2026 | Mail informal entry: the filer submits value, origin, 10-digit HTS code and duty owed, and pays through Pay.gov by the 7th of the following month; an electronic Entry Type 13 test is also available |
CBP reported that during the interim mail process every qualified party chose the ad valorem method rather than the flat per-item duty. That flat option is gone; mail duty is now based on the HTS rates in effect when the entry is made. Status as of October 2026; check the official notice before shipping.
How Much Is the Tariff, and How Is It Calculated?
There is no single “de minimis tariff.” Each parcel pays what its product and origin would pay in any other entry:
- Dutiable value of the goods, declared accurately.
- Normal (MFN) duty for the HTS code.
- Additional duties where they apply. For example, USTR’s Section 301 forced-labor action, effective July 24, 2026, set a 12.5% rate for China and other economies not on its 10% list, alongside earlier Section 301 duties on many Chinese goods.
- Fees: CBP says mail shipments are exempt from the merchandise processing fee except Inbound EMS; courier entries usually carry broker and processing fees.
As a purely hypothetical example: a charger declared at $200 with a combined duty rate of 20% would owe $40 in duty before fees. Your real rate depends on classification and origin, so verify the HTS code with a licensed customs broker. Our US import guide for EV chargers walks through classification.
What This Means for Portable Charger Sellers
- Decide whether you sell DDP or DAP, and show the customer the true landed price.
- Build duty, brokerage and bond costs into each SKU’s margin.
- Compare single-parcel shipping with bulk freight to a US warehouse, where one entry covers many units.
- Never split or undervalue shipments to reduce duty; misdeclaration carries penalties.
EVDANCE sells portable chargers such as the EV-ACS3210T 32A NACS charger factory-direct, with export documents prepared for bulk orders. Resellers can review our distributor program.
Frequently Asked Questions
Does the carrier pay the duty?
The carrier or broker often pays CBP first, then bills the importer of record, plus a fee. It does not absorb the cost.
Can I still choose a flat per-package duty?
No. The flat $80–$200 option applied only during the first six months of the interim mail process.
Are taxes like sales tax included?
Customs duty is separate from state sales tax. Ask a tax adviser how sales tax applies to your sales channel.
Related Reading
- Importing EV Chargers Into the US: Customs, HTS and Section 301
- FOB vs DDP: How to Import EV Chargers From China Without Surprises
- Selling Portable EV Chargers Online: Listing and Compliance Checklist
- What Drives the Unit Cost of an OEM EV Charger
