For Canada–US shipments, verify the description, tariff classification, value, origin and responsibility for charges. The general suspension of the US$800 exemption began August 29, 2025. Applicable duties can be zero or positive depending on the goods and eligible treatment.
The US de minimis threshold is suspended
The US used to apply an US$800 de minimis threshold, one of the highest in the world. That is no longer the case. Duty-free treatment was suspended for all countries in August 2025, then suspended indefinitely by two CBP Interim Final Rules on June 24, 2026, covering the international postal network and every other mode. In practice: a commercial shipment into the US now requires a customs entry and payment of applicable duties, whatever its value. Low value alone no longer qualifies for that general exemption; applicable duties can still be zero under eligible treatment.
This file has moved twice in eighteen months and US legislation is set to make the repeal permanent on July 1, 2027. Check the estimated duties at the customs step when you create the label, and read our dedicated de minimis guide for the detail in both directions.
Caution: the declared value must be accurate. Under-declaring to slip below the threshold is customs misdeclaration, which risks seizure, fines and holds. Always declare the true value of the goods.
DDP vs DAP: who pays the duty?
The Incoterm decides who settles duties and taxes on arrival:
- DAP (Delivered at Place): the buyer normally handles import clearance and charges.
- DDP (Delivered Duty Paid): the seller handles these obligations; verify that it can legally fulfil them in the destination country.
DDP can make charges more predictable for recipients, but requires the seller to meet import obligations and pay charges. DAP generally leaves import formalities to the recipient. Confirm what the carrier and your setup support.
CUSMA / USMCA: 0% duty
The Canada–United States–Mexico Agreement (CUSMA/USMCA) lets many North American–origin goods enter the US duty-free. If your products are made in Canada (or qualify under the rules of origin), providing a certification of origin can bring duty to 0%, instead of paying needlessly. It's one of the most overlooked levers for Canadian exporters.
The HS code: the centrepiece
The HS code is one part of the declaration, alongside description, value and origin. The first six digits are harmonized; additional national digits may be required. Verify automated suggestions against the product’s actual characteristics.
| Item | What to know |
|---|---|
| US exemption | General suspension since August 29, 2025 |
| DDP or DAP | Confirm responsibilities with the carrier |
| CUSMA treatment | Depends on origin rules and formalities |
| Hold risks | Classification, description, value, origin and admissibility |
| Documents | Depend on goods, service and country |
Pre-ship checklist
- Verify tariff classification and any additional digits required by the country.
- Declare accurate value under the applicable rules.
- Agree on DAP or DDP responsibilities before sale.
- Check origin rules and evidence for preferential treatment.
- Prepare the documents required for the service and goods.
Verdict
Prepare accurate information and verify documents required for the purchased service. Software can assist preparation; it does not guarantee customs clearance or eliminate additional charges.