News & Analysis as of

De Minimus Quantity Exemption

Benesch

Postal and De Minimis Tariff Changes Coming - New Trump' 47 Rules

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Postal and de minims imports are ground zero for e-commerce, drug interdiction, customs duty evasion, and the geopolitical tensions between the United States and China. This type of international traffic lies squarely at the...more

Benesch

Reciprocal Tariff Q&A - What the “Pause” Means for Supply Chains

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Today the White House released written details for its modification of the “Reciprocal Tariff” program originally announced on April 2, 2025. This most recent Executive Order (the “E.O.”) issued on April 10, 2025, provides...more

Lathrop GPM

U.S.-China Trade Update: Tariff Escalation and End of De Minimis Exemption

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On April 2, 2025, the U.S. government implemented new measures affecting trade with China via Executive Order, including a reciprocal tariff regime and elimination of the de minimis exemption for Chinese-origin goods. These...more

ArentFox Schiff

Brace for Impact and Take Action: Trump Administration’s Bold Tariff Moves Shake Up Fashion and Retail

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The Trump Administration’s latest tariff announcements are set to send shockwaves through the fashion and retail sectors, potentially upending supply chains industry wide. Consumers can expect higher costs for their favorite...more

WilmerHale

President Trump Announces Significant Reciprocal Tariffs and Elimination of De Minimis Exemption

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On April 2, 2025, President Donald Trump issued an executive order (the Reciprocal Tariffs Executive Order or Executive Order) imposing a 10% baseline reciprocal tariff on nearly all U.S. trading partners, effective April 5,...more

Holland & Knight LLP

CBP Proposes to Modify the De Minimis Exemption

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U.S. Customs and Border Protection (CBP), under the U.S. Department of Homeland Security, published a Notice of Proposed Rulemaking on Jan. 21, 2025 (Jan. 21 NPRM), narrowing the scope of the administrative exemption under...more

DLA Piper

CBP Proposes Rule that Would Eliminate Section 321 De Minimis Exemption Eligibility for Shipments Subject to Section 301 Tariffs

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In the final days of the Biden administration, US Customs and Border Protection (CBP) issued several notices of proposed rulemaking (NPRM) aimed at restricting use of the “de minimis” imports provisions of Section 321(a)(2)...more

Torres Trade Law, PLLC

Recent Actions Set Up Frightful Fall for Some Importers of Chinese-Origin Goods

Torres Trade Law, PLLC on

Just in time for Spooky Season, the Biden Administration announced executive actions related to the much used – and much lamented, depending on who you ask – de minimis exemption, which allows shipments valued at $800 or less...more

Benesch

U.S. Customs De Minimis Changes Announced for Section 321 - Duty-Free Treatment to Be Restricted

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Duty-free imports of low-value goods under the Section 321 program will soon face significant restrictions under rulemaking signaled by the Biden Administration. ...more

Venable LLP

Minimizing De Minimis

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On September 13, the Biden-Harris administration announced new actions to address "significant increased abuse" in the use of the de minimis import exemption. The de minimis import exemption allows low-value shipments (i.e.,...more

Pillsbury - Global Trade & Sanctions Law

Closing the Loophole: Biden Administration Takes Action Against De Minimis Imports from China

On September 12, 2024, the Biden Administration announced a number of new trade-related measures related to imports of Chinese-manufactured goods. This announcement comes as the latest action in the Biden Administration’s...more

Mayer Brown

US Customs and Border Protection and Select Committee on the CCP Address De Minimis Imports from China

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On March 1, 2024, Chairman of the House Select Committee on the Strategic Competition between the United States and the Chinese Communist Party (“CCP”) (the “Select Committee”), Mike Gallagher (R-WI-8), issued a statement...more

Faegre Drinker Biddle & Reath LLP

De Minimis Financial Incentives to Participate in a 401(k) or 403(b) Plan

On December 20, 2023, the IRS issued Notice 2024-2, which provides question-and-answer guidance on various aspects of the SECURE 2.0 Act. This post focuses on the “de minimis financial incentives” under SECURE 2.0 Act Section...more

Torres Trade Law, PLLC

Section 321 De Minimis Imports Can Pose Compliance Risks

Torres Trade Law, PLLC on

In 2016, the United States implemented legislation revising 19 U.S.C. § 1321 (“Section 321”) and thereby increasing the de minimis amount for imports into the United States from $200 to $800, meaning an importer is not...more

BCLP

PFAS Update: EPA Eliminates TRI Reporting De Minimis Exemption

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On October 18, 2023, the United States Environmental Protection Agency (“EPA”) issued a rule to modify the reporting requirements for PFAS under the Toxics Release Inventory (“TRI”) program. Specifically, the EPA is...more

Wiley Rein LLP

EPA Eliminates De Minimis Exemption for PFAS Under TRI Reporting, Proposes Changes to Chemical Risk Evaluations Under TSCA

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The U.S. Environmental Protection Agency (EPA or Agency) has issued two pre-publication announcements on notable regulatory actions that may affect your business. The first one will increase the amount of information that...more

Pierce Atwood LLP

Update: EPA Finalizes Rule to Eliminate TRI Reporting Exemption for PFAS

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As forecast in our December 2022 client alert, the Environmental Protection Agency (EPA) has issued a pre-publication version of its final rule that eliminates the use of the de minimis exemption for reporting of per- and...more

BakerHostetler

PFAS Reporting Obligations in 2023: Key Issues and Considerations

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In recent months federal and state regulators have proposed or finalized new regulations that require chemical and product manufacturers to disclose the manufacture and use of PFAS (perfluoroalkyl and polyfluoroalkyl...more

King & Spalding

IRS and Treasury Issue Interim Guidance on 1% Stock Buyback Tax

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On December 27, 2022, the IRS and Treasury issued Notice 2023-2 (the “Notice”), which provides guidance relating to the application of the new excise tax on repurchases of corporate stock (the “Stock Buyback Tax”) under...more

MG+M The Law Firm

EPA Proposes Adding PFAS to List of "Chemicals of Special Concern" and to Eliminating De Minimus Exemptions for Reporting

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On December 5, 2022, the Environmental Protection Agency (EPA) announced a proposed rule that would affect industries required to report the use of per- and poly-fluoroalkyl substances (PFAS) to the Toxics Release Inventory...more

Fox Rothschild LLP

EPA Announces Plan to Propose Removal of De Minimis TRI Reporting Exemption for PFAS in Summer 2022

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On March 3, 2022, the U.S. Environmental Protection Agency (“EPA”) released its 2020 Toxics Release Inventory (“TRI”) National Analysis report. EPA’s report analyzes the most recent Toxic Release Inventory (“TRI”) data and...more

Jenner & Block

U.S. EPA Announces Plan to Tighten PFAS Reporting Requirements

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In connection with the release of its 2020 Toxics Release Inventory (TRI) National Analysis that evidenced a 10% decline in environmental releases of TRI chemicals between 2019 and 2020, U.S. EPA announced that it intends to...more

Vinson & Elkins LLP

Environmental Groups Push for Broader PFAS Disclosure Requirements Under EPCRA

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Several environmental groups recently filed a suit (the “Complaint”) challenging two EPA rules (the “PFAS rules”) that added a total of 175 PFAS chemicals to the list of toxic chemicals subject to reporting under what is...more

Braumiller Law Group, PLLC

Hot Topics in International Trade - February 2022: Understanding the America Competes Act of 2022 – What Upcoming Major Changes to...

The House Committee on Science, Space, and Technology recently voted to advance the America Competes Act of 2022 “the Act.” This comes after the Senate passed its version of the bill, the U.S. Innovation and Competition Act,...more

Hogan Lovells

[Webinar] Staying ahead of the class: Emerging global issues in antitrust class actions - June 10th, 12:00 pm - 1:00 pm EDT

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Join the Hogan Lovells Antitrust and Competition team on Thursday, June 10, 2021 where we will discuss current issues in antitrust class actions in both the U.S. and EU/U.K., including: - Current case developments related...more

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