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.
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.