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De Minimis & Parcel‑Specific Accounting, Compliance, and Tariffs in U.S. E-Commerce

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E-commerce sellers shipping low-value goods into the U.S. must understand De Minimis rules, parcel-specific tariffs, and proper accounting practices to stay compliant and avoid unexpected costs.

1. What is De Minimis in U.S. Imports?

  • De Minimis refers to a low-value shipment threshold below which goods were historically exempt from customs duties and taxes.
  • Current U.S. policy (2025):
    • De Minimis threshold is $800 per shipment.
    • Shipments above $800 are subject to customs duties, tariffs, and import taxes.
    • Recent changes have also reduced exemptions for some e-commerce parcels, making even low-value packages subject to tariffs and processing fees.

2. Parcel-Specific Tariffs

  • Each parcel may face ad valorem duties, based on its declared value.
  • Effective rates for Chinese parcels can range from 30% to 54% or a flat per-parcel fee depending on the courier or postal route.
  • Key points:
    • Tariffs stack on top of Section 301 tariffs for certain Chinese products.
    • Small parcels are not automatically exempt, especially if sold through Amazon FBA, Shopify fulfillment, or direct shipping.

3. Accounting for De Minimis & Parcel-Specific Tariffs

E-commerce sellers must accurately track:

a. Landed Cost Per Parcel

Include:

  • Product cost
  • International shipping fees
  • Customs duties & tariffs
  • Handling fees

Example:

  • Product cost: $10
  • Shipping: $3
  • Parcel-specific tariff: $4.50 (45%)
  • Total COGS per unit: $17.50

b. Recording in Accounting Books

  • COGS: Include all landed costs.
  • Expense accounts: Track parcel-specific tariffs separately from other operating expenses for reporting accuracy.
  • Sales tax: Do not mix with tariffs; sales tax is a liability collected from the customer.

c. Reconciling Payments

  • Match parcel shipment invoices with bank/credit card payments.
  • Ensure tariffs and shipping fees are recorded for each product batch.
  • Update inventory costs to reflect the true cost of imported goods.

4. Compliance Requirements

  • Keep documentation for at least 3–7 years:
    • Commercial invoices
    • Bill of lading or airway bills
    • Customs clearance documents
    • Courier or postal receipts
  • Ensure HTS codes are correct for each product to avoid misclassification and penalties.
  • Check if products fall under Section 301 tariff categories.

5. Common Pitfalls

  1. Ignoring tariffs on low-value parcels – can increase COGS unexpectedly.
  2. Misclassifying products for customs – leads to fines or rejected shipments.
  3. Mixing tariffs with other expenses – affects financial reporting and profit calculations.
  4. Not updating landed costs in inventory – results in inaccurate gross margins.
  5. Failing to keep proper documentation – makes audits or tax filings difficult.

6. Best Practices

  • Always calculate true landed cost per unit before pricing.
  • Track tariffs and duties separately from regular expenses.
  • Reconcile parcel shipments with bank records monthly.
  • Maintain accurate HTS codes and customs paperwork.
  • Use integrated accounting software compatible with e-commerce platforms to automate recording of tariffs and shipping costs.

✅ Conclusion:
For U.S. e-commerce sellers, low-value shipments are no longer exempt from duties or tariffs in many cases. Properly accounting for parcel-specific tariffs and adhering to De Minimis rules ensures compliance, accurate financial reporting, and avoids unexpected costs that can affect profitability.

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