Yes, the de minimis exemption is still suspended as of October 16, 2026, even though the Supreme Court struck down the IEEPA tariffs in February 2026. The suspension now rests on several separate legal footings: an executive order issued the same day as the ruling, CBP’s own regulations under Section 321(b), an August 2026 trade court decision upholding the President’s action, and a statute that ends the exemption on July 1, 2027. Removing one footing would not restore duty-free entry.
Key Takeaways
- The suspension survived the Supreme Court’s IEEPA tariff ruling.
- It now rests on an executive order, CBP regulations and a 2027 statute.
- The trade court upheld the President’s action in August 2026; appeals are possible.
- Plan for dutiable parcels and get advice from a licensed professional.
The Legal Footings Behind the Suspension
| Footing | Instrument | Date | What it would take to undo |
|---|---|---|---|
| Presidential action | Executive Order 14324, continued by Executive Order 14388 | Aug 29, 2025; Feb 20, 2026 | A new order or a court ruling against it |
| CBP regulations | Interim final rules amending 19 CFR 10.151 and 145.31 | June 24, 2026 | A Federal Register notice from CBP, or a court setting the rules aside |
| Court review | Court of International Trade, Slip Op. 26-94 | Aug 13, 2026 | Reversal on appeal |
| Statute | 2025 law amending 19 U.S.C. 1321 | Effective July 1, 2027 | A new act of Congress |
Status as of October 16, 2026; confirm against the official notice before you ship.
Why the Tariff Ruling Did Not Restore De Minimis
In Learning Resources v. Trump, the Supreme Court held that IEEPA does not authorize the President to impose tariffs. The de minimis suspension was not at issue in that case. On the same day, Executive Order 14388 continued the suspension and told CBP to keep collecting duties on these shipments. The IEEPA tariff layers ended, but the parcels still owed every other duty: normal rates, Section 301, Section 232 where it applies.
CBP then moved the suspension into its own rules. Its June 2026 interim final rule relies on 19 U.S.C. 1321(b), which lets the agency except goods from the exemption to protect revenue or prevent unlawful imports. CBP wrote that it would have adopted the rule even without the executive orders.
What the Trade Court Decided
An importer challenged the President’s authority to rescind de minimis under IEEPA. In its August 13, 2026 opinion, a three-judge panel of the Court of International Trade granted summary judgment to the government on the two main counts. The court distinguished rescinding a duty-free privilege from imposing a new tariff. One count was left undecided, and appeals remain possible, so the litigation is not fully over.
What Could Still Change
- Appeals: a higher court could rule differently on the presidential action, but CBP’s separate regulations would still stand unless also overturned.
- CBP itself: the rules say any change will be announced in the Federal Register.
- Congress: after July 1, 2027, only new legislation could bring back an $800 allowance.
For charger importers, the practical message is to plan as if parcels will stay dutiable. Our US customs guide for EV chargers covers the duty layers, and the FOB vs DDP guide explains how to share policy risk in contracts. Ask a licensed customs broker or trade attorney about any refund or protest questions; this article is not legal advice.
EVDANCE supports importers who prefer bulk shipments over parcel models, with factory-direct pricing on chargers like the EV-ACT5006T 48A wall charger and support for distributors.
Frequently Asked Questions
Can I get refunds of duty paid on former de minimis parcels?
The Supreme Court ruling concerned IEEPA tariffs, not the suspension. Refund questions about IEEPA duties are separate; ask a licensed broker or attorney.
Did Congress approve the suspension?
Congress did not vote on the suspension itself, but it passed a law ending the $800 exemption on July 1, 2027.
Is the CBP rule final?
It is an interim final rule, in effect since June 24, 2026. CBP may revise it after reviewing comments.
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
- Chinese EV Charger Manufacturers: Factory, Trading Company or Marketplace Seller?
