U.S. Customs Suspends De Minimis Exemption and Launches Phase 2 Tariff Refunds

On June 24, 2026, U.S. Customs and Border Protection issued two Interim Final Rules that indefinitely suspend the $800 de minimis duty‑free exemption for all imports, including shipments through the international mail network. The rules require all low‑value merchandise to use standard entry procedures and introduce a new informal entry process for mail items valued at $2,500 or less, with a compliance deadline of October 22, 2026. Public comments on the rules must be submitted by July 24, 2026.

Separately, CBP announced that Phase 2 of its tariff‑refund program will begin on June 29. The phase expands the Consolidated Administration and Processing of Entries (CAPE) system to cover more complex entries, targeting roughly $28.7 billion in additional refunds. Phase 1 has already processed over 16 million entries and issued more than $22 billion in refunds, with total approved refunds expected to exceed $60 billion by July 1. Phase 3, slated for the end of July, will address the most complicated cases, aiming to make about 95 % of all entries eligible for refunds.