De minimis eligibility was calculated on the aggregate fair retail value, in the country of shipment, of all articles imported by one person on one day. If that total stayed at or under $800, the goods could enter duty-free; orders split into separate lots to stay under the limit did not qualify. As of October 2026 the $800 test is suspended, but the same value logic still decides whether a shipment can use a gift exemption or informal entry.
Key Takeaways
- De minimis used aggregate fair retail value per person per day.
- Splitting one order into lots never qualified.
- The $800 test is suspended, but $100 gift and $2,500 informal entry thresholds still apply.
- Duty is charged on customs value, which can differ from the threshold value.
The Three Parts of the Calculation
- Fair retail value: the statute in 19 U.S.C. 1321 measures value at fair retail in the country of shipment. That is not always the same as the price on a discounted invoice.
- One person, one day: everything consigned to the same person and arriving the same day is added together, even if it comes in several boxes.
- No splitting: the law denies the privilege when goods under a single order or contract are sent in separate lots to get it.
Value Thresholds That Still Matter
| Threshold | Amount | How value is measured | Status, October 2026 |
|---|---|---|---|
| De minimis (Section 321(a)(2)(C)) | $800 | Aggregate fair retail value, per person per day | Suspended; removed by law July 1, 2027 |
| Bona fide gift | $100 | Value of gifts sent to one person | Available; purchases do not count |
| Traveler’s personal articles | $200 statutory allowance | Articles accompanying an arriving traveler | Available |
| Informal entry | $2,500 or less | Shipment value | Available, subject to eligibility |
| Formal entry | Over $2,500 | Shipment value | Required, and for some goods at any value |
Status as of October 16, 2026; confirm against the official notice before you ship.
Worked Examples With Charger Orders
These examples use hypothetical values to show the method only.
- One charger at $250: under $800, so it would once have qualified. Today it needs an informal entry and pays full duty.
- Three chargers at $300 each, same buyer, same day: the total is $900. Even before the suspension this was over $800 and dutiable, whether shipped in one box or three.
- One order of 10 chargers at $280: $2,800 is over $2,500, so the shipment needs formal entry. Splitting it into smaller parcels to use informal entry or avoid scrutiny is not compliant.
Shipments subject to antidumping or countervailing duties, quotas or certain agency rules may need formal entry regardless of value.
De Minimis Value vs Dutiable Value
The de minimis test used fair retail value. Duty itself is normally calculated on customs value, usually the transaction value actually paid for the goods, under CBP’s valuation rules. So the number that decides which entry you file and the number duty is charged on can differ. Our guide to importing EV chargers into the US explains the duty side, and the FOB vs DDP guide explains which costs sit inside the price.
Undervaluing goods to fit a threshold is a customs violation. A 2025 amendment added civil penalties of up to $5,000 for a first violation and $10,000 for later ones when the Section 321 privilege is used to bring in goods that break other customs laws.
EVDANCE issues commercial invoices that reflect the actual price of each order, for chargers such as the EV-ACS3210T 32A NACS portable charger. Resellers can explore our distributor program.
Frequently Asked Questions
Is shipping cost included in the de minimis value?
The test was fair retail value in the country of shipment. How freight is treated for duty is a separate customs value question; confirm with a licensed broker.
Does the limit apply per parcel or per person?
Per person per day, across all parcels arriving that day.
Why calculate it at all if it is suspended?
The same value logic still decides gift treatment and informal versus formal entry, and it matters for compliance reviews of past shipments.
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
- How Much Are Portable EV Chargers? Price Ranges by Type
