United States of America: Budget reconciliation Bill 2025 (One Big Beautiful Bill Act/HR 1) including measures removing de minimis entry privilege for commercial shipments was passed by Senate

On 1 July 2025, the Senate passed the Budget Reconciliation Bill 2025/One Big Beautiful Bill Act. The second part of Section 70531 of the Bill repeals a provision that currently allows certain low-value commercial shipments to benefit from de minimis entry treatment under customs law. Specifically, it removes language in Section 321(a)(2) of the Tariff Act of 1930 that had enabled commercial entities to claim de minimis treatment for shipments valued at or below a certain threshold (currently USD 800), even when imported repeatedly or in bulk. The measures enter into force on 1 July 2027. Additionally, the Bill introduces a civil penalty for anyone who abuses the de minimis privilege to import goods in violation of US customs law, up to USD 5’000 for a first offence and USD 10’000 for repeat offences. The penalty takes effect 30 days after the Bill is enacted.