US De Minimis Rule Ending 2026 — 3 Must-Know Changes for Korean Sellers

TL;DR: The US low-value shipment exemption (de minimis rule) effectively ended in 2025, and 2026 brings stricter HTSUS-10 code disclosure requirements. Products subject to Section 201/232/301 tariffs will be completely excluded from de minimis eligibility. If you're a Korean seller shipping directly to US customers, you must revise your pricing strategy and compliance framework immediately.

Are you shipping directly to US customers via Naver Smart Store or Cafe24? Then this article is for you. As of April 2026, US Customs has significantly reduced the de minimis exemption for low-value goods, with even stricter regulations coming in the next few months. This change directly impacts your price competitiveness—if you don't adjust your strategy now, you could face major losses in the second half of the year.

What Exactly Changed with the US De Minimis Rule?

The de minimis rule is a US Customs regulation that exempts low-value imports below a certain threshold from duties and formal customs clearance. Previously, shipments valued under $800 (approximately ₩1.1 million) qualified for this exemption. For Korean sellers, this was a core strategy for maintaining price competitiveness when direct-shipping apparel, accessories, and cosmetics to the US without tariff burdens.

However, this system effectively ended in 2025, and 2026 brings even stricter requirements:

3 Major Changes

HTSUS-10 codes represent the most detailed level of the US tariff classification system. For example, if you're importing "cotton t-shirts," you previously only needed to declare "apparel." Now you must specify "men's/women's," "knit/woven," and "cotton content percentage." Errors can lead to customs delays or penalties.

According to The Fashion Law, products subject to Section 201/232/301 tariff actions (primarily Chinese-origin apparel, steel, and aluminum) will be completely excluded from de minimis eligibility starting in the second half of 2026. Even Korean-origin products may be affected if they underwent partial processing in China.

Why This Matters for Korean Sellers

The US is one of the most critical overseas markets for Korean ecommerce sellers. K-beauty and K-fashion categories in particular have grown rapidly through low-value direct shipping models. However, these regulatory changes pose direct threats in three key areas:

1. Declining Price Competitiveness

Without the exemption, duties (typically 5-15%) and customs clearance fees apply. For example, if you sell a $30 lipstick, the customer's actual payment jumps to $35-40. This erodes your competitive edge against Amazon or US-based sellers.

2. Increased Operational Complexity

Accurately identifying and declaring HTSUS-10 codes requires specialized knowledge. Cafe24 or Naver Smart Store's basic features won't suffice—you may need to collaborate with customs brokers or freight forwarders, meaning additional costs and time investment.

3. Compliance Risks

US Customs is intensifying enforcement against deceptive advertising, undisclosed ads, and opaque pricing in 2026. For instance, advertising "free shipping" while forcing customers to pay duties could trigger FTC (Federal Trade Commission) sanctions. Even Korean sellers accepting payments via Naver Pay or Kakao Pay are subject to US law when selling to US customers.

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Actionable Steps — 3 Things to Do Right Now

1. Pre-Verify HTSUS-10 Codes for All Products

Identify the exact HTSUS-10 code for every product you sell. You can search for free in the US International Trade Commission (USITC) database. If classification is ambiguous, get a binding ruling from a customs broker. Declaring the wrong code and facing retroactive charges later will cost far more.

2. Redesign Your Pricing Strategy

With de minimis benefits gone, you need to restructure your pricing. Two options: - (A) Duty-Inclusive Pricing: Include estimated duties in the product price so customers pay no additional fees. Prices rise, but conversion rates stay stable. - (B) DDP (Delivered Duty Paid) Shipping: The seller absorbs all duties and customs costs, showing customers only the final price. Like Coupang Rocket Delivery's "all-in-one pricing," this builds customer trust.

3. Strengthen Existing Customer Retention with CRM

As customer acquisition costs (CAC) rise, boosting repeat purchase rates from existing customers becomes more efficient. US customers tend to show high brand loyalty once trust is established. While communicating with US customers via KakaoTalk or Naver TalkTalk is difficult, email marketing remains a powerful tool.

Datarize is an AI-powered CRM solution compatible with both Shopify and Cafe24. Conversion Probability Scoring automatically segments customers with high repurchase likelihood, while Churn Probability Score triggers timely win-back campaigns for at-risk customers. With tariff burdens increasing, retaining customers you've already acquired is more critical than ever.

Key Takeaways

• The US low-value shipment exemption effectively ended in 2025, and HTSUS-10 code disclosure becomes mandatory in 2026.

• Products subject to Section 201/232/301 tariff actions will be fully excluded from de minimis eligibility, requiring immediate strategy adjustments if you sell these items.

• Pricing strategy redesign (duty-inclusive pricing or DDP shipping) and CRM-based retention are core survival strategies for the second half of 2026.

• To reduce compliance risks, accurately identify HTSUS-10 codes and operate advertising/pricing policies transparently according to US FTC standards.

• Increasing repeat purchase rates from existing customers is more cost-efficient than acquiring new ones. Maximize customer lifetime value (LTV) with AI-powered CRM.

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FAQ

Q1. What is the de minimis rule?

The de minimis rule is a US Customs regulation that exempts low-value imports below a certain threshold from duties and formal customs clearance. Previously, shipments under $800 qualified, but starting in 2025, specific product categories began to be excluded, with stricter enforcement expected in 2026.

Q2. How do I verify HTSUS-10 codes?

HTSUS-10 codes are the most detailed level of the US tariff classification system, categorizing products by material, use, and manufacturing method. You can search for free in the US International Trade Commission (USITC) database. For ambiguous classifications, obtain a binding ruling from a customs broker to ensure accuracy.

Q3. What are Section 201/232/301 tariff actions?

Section 201/232/301 tariff actions are additional tariff policies the US imposes on specific countries or products. Primarily targeting Chinese-origin apparel, steel, and aluminum, these products will be fully excluded from de minimis exemption starting in 2026. Korean-origin products may also be affected if they underwent partial processing in China.

Q4. What is DDP shipping?

DDP (Delivered Duty Paid) shipping is a delivery method where the seller absorbs all duties and customs costs, showing customers only the final price. Customers can purchase without worrying about additional fees, increasing conversion rates, while sellers build trust through price transparency.

Q5. Why is CRM important when tariff burdens increase?

As customer acquisition costs (CAC) rise, boosting repeat purchase rates from existing customers becomes more cost-efficient. US customers tend to show high brand loyalty once trust is established. AI-powered CRM segments high-repurchase-probability customers and sends timely campaigns, significantly increasing LTV.

By the second half of 2026, the US direct shipping market will be a completely new game. The gap between sellers who adjust their strategies now and those who don't will only widen. Pricing strategy redesign and CRM-based retention—start both immediately. I recommend experiencing AI-powered customer segmentation and automated campaigns with Datarize. For more cross-border insights, visit the Datarize Blog.

Image Alt Text Suggestions

1. "Comparison table showing US de minimis rule changes from 2024 to 2026 including exemption thresholds and HTSUS-10 code requirements for Korean cross-border sellers"

2. "Infographic illustrating HTSUS-10 code classification process for Korean ecommerce products shipping to United States customs"

3. "Chart comparing duty-inclusive pricing versus DDP shipping strategies for Korean sellers facing 2026 US tariff changes"