Section 321 De Minimis $800 Threshold: Current Status in 2026

Is the $800 de minimis exemption still in effect? What about vitamins and supplements from Canada? Here's exactly where things stand in February 2026.

If you're searching for whether the Section 321 de minimis $800 exemption is still in effect in 2026, the short answer is: no, it is not.

The de minimis exemption was suspended globally on August 29, 2025. Every import into the United States—regardless of value, product type, or country of origin—is now subject to duties, taxes, and full customs clearance procedures.

This article covers the current status, what it means for specific product categories like vitamins and supplements from Canada, and what importers need to do right now.

Current Status: Section 321 De Minimis in 2026

Here's the timeline of how we got here:

The $800 threshold no longer applies. Whether your shipment is worth $10 or $10,000, it requires formal or informal customs entry, an HTS classification, and payment of applicable duties and taxes.

Section 321 and Vitamins from Canada: What You Need to Know

One of the most common questions we see is about importing vitamins and dietary supplements from Canada into the United States under Section 321. This was a popular cross-border e-commerce flow—consumers ordering health products from Canadian retailers, often at lower prices.

Before the Suspension

Under the old rules, a U.S. consumer ordering vitamins from a Canadian retailer valued under $800 could receive them duty-free with minimal customs formalities. The shipment would clear as a de minimis entry, and neither the buyer nor the seller needed to worry about customs brokers, HTS codes, or duties.

After the Suspension (Current Rules)

Now, that same shipment of vitamins from Canada requires:

• HTS classification — Vitamins and dietary supplements typically fall under HTS headings 2106 (food preparations not elsewhere specified) or 2936 (provitamins and vitamins). The specific 10-digit code depends on the product's composition, form (capsule, tablet, liquid), and ingredients.

• Duty payment — Most vitamin and supplement products from Canada have an MFN duty rate of 0% to 6.4% depending on the specific HTS code. Some products may qualify for duty-free treatment under USMCA (formerly NAFTA) if they meet rules of origin requirements.

• FDA requirements — Dietary supplements are regulated by the FDA under the Dietary Supplement Health and Education Act (DSHEA). Imports must comply with FDA registration, prior notice, and labeling requirements regardless of value.

• Customs entry filing — Someone (the importer, a customs broker, or the carrier) must file an entry through ACE.

USMCA: A Potential Lifeline for Canadian Imports

Here's an important detail many importers miss: while the de minimis exemption is gone, the United States-Mexico-Canada Agreement (USMCA) still provides preferential duty treatment for qualifying goods.

If your vitamins or supplements are manufactured in Canada (not just shipped from Canada), they may qualify for duty-free treatment under USMCA. The key requirements:

1. Rules of origin: The product must be "originating" under USMCA rules—meaning it's produced in Canada using Canadian, U.S., or Mexican materials that meet the product-specific rules of origin
2. USMCA certification of origin: The exporter, producer, or importer must provide a certification of origin
3. Record keeping: You must maintain supporting documentation for at least five years

For vitamins manufactured in Canada from Canadian or North American ingredients, this is straightforward. For vitamins that are simply packaged in Canada using imported ingredients (e.g., from China or India), the analysis is more complex.

Cost Impact for Vitamin Imports

Let's look at a realistic scenario:

Before (Section 321 in effect):

• Monthly orders: 500 packages at $40 average value
• Duties: $0
• Broker fees: $0
• Total additional cost: $0

After (Current rules, without USMCA):

• Monthly orders: 500 packages at $40 average value
• Average duty rate: 3.2% = $640/month
• Entry filing costs: $5-10 per shipment = $2,500-5,000/month
• FDA prior notice compliance
• Total additional cost: $3,140-5,640/month

After (Current rules, with USMCA qualification):

• Duties: $0 (if product qualifies)
• Entry filing costs: Still required = $2,500-5,000/month
• USMCA certification costs: Minimal (one-time setup)
• Total additional cost: $2,500-5,000/month

Even with USMCA, the customs entry filing cost is significant for high-volume, low-value shipments. This is why many Canadian retailers are shifting to bulk fulfillment models.

What About Other Products from Canada?

The analysis for vitamins applies broadly to all Canadian imports. The de minimis exemption is gone, but USMCA provides a pathway to duty-free treatment for qualifying goods.

Products likely to qualify for USMCA duty-free treatment:

• Goods manufactured in Canada from North American materials
• Agricultural products grown in Canada
• Products that undergo substantial transformation in Canada

Products that may NOT qualify:

• Goods merely transshipped through Canada
• Products assembled in Canada from non-originating components that don't meet product-specific rules
• Items from other countries routed through Canada to avoid tariffs (this is also illegal)

Is the $800 Threshold Coming Back?

Unlikely in the near term. Here's why:

1. Bipartisan support for suspension: Both parties supported ending de minimis due to enforcement concerns (counterfeit goods, fentanyl, lost revenue)
2. Revenue implications: The federal government collects significantly more in duties without the exemption
3. Enforcement priority: CBP has been advocating for de minimis reform for years
4. No pending legislation: As of February 2026, there are no active bills to restore the full exemption

There is ongoing discussion about a potential "Enhanced Entry Process" that would create streamlined procedures for low-value shipments—not duty-free, but with reduced paperwork requirements. However, this has not been finalized.

What Importers Should Do Now

For Personal/Consumer Imports

If you're ordering products online from international retailers:

1. Expect duties and processing fees to be added to your purchase price
2. Check if the retailer handles customs — many are now including duties in the purchase price (DDP shipping)
3. Consider domestic alternatives — the cost advantage of cross-border shopping has narrowed significantly
4. Keep records of what you import in case of CBP inquiries

For Commercial Importers

If you're a business importing from Canada or other countries:

1. Classify all products — Every SKU needs a 10-digit HTS code
2. Evaluate USMCA eligibility — For Canadian and Mexican imports, this can eliminate duties entirely
3. Establish customs broker relationships — Unless you have in-house expertise, you need professional help
4. Restructure fulfillment — Consider bulk importing to a U.S. warehouse instead of individual cross-border shipments
5. Update your pricing — Factor in the true landed cost including duties and customs fees

For E-Commerce Sellers

If you sell to U.S. customers from outside the United States:

1. Offer DDP (Delivered Duty Paid) shipping — Customers hate surprise fees at delivery
2. Build duty calculators into checkout — Show the total landed cost upfront
3. Consider U.S. fulfillment — Bulk import inventory and ship domestically
4. Obtain USMCA certifications for Canadian/Mexican products — Pass the duty savings to customers

Key HTS Codes for Common Vitamin and Supplement Imports

*Subject to USMCA rules of origin qualification

Important: These are general guidelines. Actual classification depends on the specific product composition, formulation, and intended use. An HTS code assigned incorrectly—even by one digit—can result in wrong duty rates, penalties, or detained shipments.

The Bottom Line

The Section 321 de minimis $800 exemption is gone in 2026, and it's not coming back anytime soon. Every import requires customs entry, HTS classification, and duty payment.

For vitamins and supplements from Canada specifically, the picture is better than for many other products—USMCA can eliminate duties for qualifying goods, and many pure vitamin compounds already enter duty-free under the HTS.

But the customs entry filing requirement is unavoidable. Whether you're a consumer ordering supplements online or a business importing pallets of product, you need to factor customs processing into your cost structure.

The importers who adapt to this new reality—with proper classifications, USMCA certifications, and efficient customs processes—will maintain their competitive position. Those who ignore it will face delays, surprise charges, and potential penalties.

Need help classifying your vitamin and supplement imports? TariffLens provides AI-powered HTS classification to help you find the right codes in seconds—so you pay the correct duties and avoid CBP penalties.