The change is de minimis.
The duty-free exemption for low-value shipments has been suspended since August 29, 2025, and since June 24, 2026, indefinitely for every mode except the international postal network; by statute, it ends on July 1, 2027.
Low-value goods generally pay duty, including Section 301 duty where it applies.
Two paths fit e-commerce brands:
- International orders. Duty-paid goods shipped unused to customers abroad may qualify as unused merchandise drawback, with a notice of intent or a waiver.
Returns. Retail goods returned for any reason may qualify as rejected merchandise once you export or destroy them.
You can designate an import made within 1 year before, with the same 8-digit HTS subheading and product identifier, such as a SKU.
Returns are large: retailers expected $849.9 billion of them in 2025, with an online return rate of 19.3%.
Each export or destruction needs advance notice, so returns claims work best as a program.
Your broker confirms whether informal or postal entries can back a claim.
Your store's order and returns data can serve as evidence; see Duty drawback for consumer brands and e-commerce. Your entries decide.
- Federal Register, June 24, 2026[1]
- NRF, Oct 15, 2025[2]
- 19 U.S.C. 1313(c), (j)[3]
- 19 CFR Part 190, Subparts C, D and G[4][5][6]
- Does duty drawback apply to ecommerce brands?
- Can DTC brands claim duty drawback?
- Is duty drawback worth it for ecommerce brands?
- Does duty drawback apply to international fulfillment?
Written by the NexQloud Drawback team from the primary sources linked on this page.
Not legal advice. NexQloud Drawback is not a government agency.
NexQloud Drawback is software used by licensed customs brokers.
