IEEPA Tariffs, De Minimis, and Refunds for E-commerce Importers

How IEEPA tariffs and de minimis changes hit small parcels

• China and Hong Kong: duty-free de minimis treatment ended for goods from China and Hong Kong on May 2, 2025. From May 14, 2025, postal items from China paid 54 percent or $100 per package, collected by the mail carrier.
• All countries: an executive order suspended de minimis for goods from every country from August 29, 2025. Postal items paid either an ad valorem duty equal to the origin country's IEEPA rate or, until February 28, 2026, a flat amount of $80, $160, or $200 per package depending on that rate.

What is and is not refundable

• Only IEEPA duties are part of the refund. Ordinary duties, Section 301 duties, and other charges paid because de minimis ended are not IEEPA duties.
• On August 13, 2026, the Court of International Trade upheld the IEEPA suspension of de minimis in Axle of Dearborn, treating de minimis as a privilege that could be suspended. The government has resisted refunding non-IEEPA duties on shipments that would otherwise have entered duty free.
• De minimis remains suspended under later CBP rules, and the statutory exemption is scheduled to be repealed effective July 1, 2027, according to Greenberg Traurig.

Why low-value entries are harder

CBP excluded informal entries and Section 321 entries from CAPE when it launched, and it has said only that further guidance will come. Postal duties were collected by carriers and remitted to CBP, so who can claim a refund on a postal shipment is itself a question. Formal entries with IEEPA duties follow the normal CAPE rules.

Records to have ready

• Which shipments moved as formal entries, informal entries, or postal shipments
• Entry numbers and the ES-003 report for formal entries
• Carrier or platform statements showing duties charged on parcels

How we can help

We explain the general options for your situation in plain English, show you which ACE reports to pull, and email you a list of licensed customs brokers and attorneys who handle it. The review is free for importers. We do not file with CBP or give legal advice.

General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.