U.S. CBP and Treasury propose changes to duty and tax exemption for low-value shipments

Merchandise subject to specified trade or national security actions would be ineligible for the administrative exemption.

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January 17, 2025

U.S. Customs and Border Protection (CBP) and the Department of the Treasury today released a notice of proposed rulemaking (69 pages) to amend the administrative exemption from duty and tax for certain low-value shipments not exceeding $800.

Specifically, CBP proposes to:

  • Make merchandise that is subject to specified trade or national security actions ineligible for this administrative exemption
  • Require that certain shipments claiming this exemption provide the 10-digit Harmonized Tariff Schedule of the United States (HTSUS) classification of the merchandise

Comments on the proposed regulations are due by the date that is 60 days after publication in the Federal Register, which is scheduled to be January 21, 2025.

For more information, contact a professional with KPMG Trade & Customs services:

Andrew Siciliano
Partner, U.S. & Global Practice Leader

E: asiciliano@kpmg.com

Doug Zuvich
Partner

E: dzuvich@kpmg.com

Irina Vaysfeld
Principal

E: ivaysfeld@kpmg.com

John L. McLoughlin
Principal

E: jlmcloughlin@kpmg.com

Luis (Lou) Abad
Principal

E: labad@kpmg.com

George Zaharatos
Principal

E: gzaharatos@kpmg.com

Christopher Young
Principal

E: christopheryoung@kpmg.com

Amie Ahanchian
Principal

E: aahanchian@kpmg.com

Gisele Belotto
Principal

E: gbelotto@kpmg.com

Steve Brotherton
Principal

E: sbrotherton@kpmg.com

Jessica Libby
Principal

E: jlibby@kpmg.com

Dawn Olesky
Principal

E: dolesky@pmg.com

Frances Xing
Principal

E: francesxing@kpmg.com

 

 

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