The United States charges tariffs equal to or greater than 145% for de minimis treatment for China on imports of goods with a total value of less than US$800.

According to data from U.S. Customs and Border Protection (CBP) and an analysis by the U.S. Congress, these tariffs apply to products that were imported into the United States with a value of US$5.14 billion in 2024.

The United States began applying these new tariffs to products originating in China and Hong Kong on May 2, 2025.

De minimis treatment for China

This scheme involves a process to import products free of tariffs and other duties with simplified customs procedures if the total value of the import is less than $800 per day.

Below are U.S. imports with de minimis treatment from around the world, in millions of dollars:

• 2020: 67,000.
• 2021: 43,500.
• 2022: 46,500.
• 2023: 54,500.
• 2024: 64,600.

Electronic platforms

In 1995, modern procedures and trade liberalization began to be introduced under the World Trade Organization (WTO), which facilitated the rapid clearance of low-value shipments without traditional customs intervention. 

At the time, the intention was to reduce the administrative burden on customs and allow a smoother flow of small packages between countries.

However, with the rise of international e-commerce in the 2000s, this exemption largely benefited platforms such as Amazon, Alibaba, Shein or Temu.

The People’s Republic of China reported $18.4 billion in de minimis exports to the United States in 2023. This amount represents approximately one-third of the $54.5 billion in de minimis imports to the U.S. from all countries, according to CBP.

Customs

During the 1990s, de minimis exemptions began to gain attention. They gradually became a key issue in multilateral and plurilateral negotiations. In addition, their importance grew in international forums.

In 1999, after several years of debate, there was an important change. The members of the World Customs Organization (WCO) took a decision. They amended the International Convention on the Simplification and Harmonization of Customs Procedures. This treaty is also known as the Revised Kyoto Convention.

The amendment included, among other provisions, a transitional rule stating that “national legislation shall specify a minimum value or a minimum amount of duties and taxes below which duties and taxes shall not be levied”.