Customs Regulatory Updates – Americas
Important customs regulations changes in Americas
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United States of America – Imports
DHL Express Update on IEEPA Tariff Refunds |
For: Shippers, Receivers
Shipping: Packages
Effective: February 24, 2026
What you need to know
DHL Express is committed to helping customers recover IEEPA tariffs they paid to the U.S. government through U.S. Customs and Border Protection (CBP).
Following the U.S. Supreme Court’s ruling and CBP confirmation that IEEPA tariffs no longer apply to shipments entering the United States as of February 24, 2026, CBP has since announced that it will begin processing refund claims through a phased administrative approach, with Phase 1 of its Consolidated Administration and Processing of Entries (CAPE) system scheduled to begin on April 20, 2026.
Under the government-established process, eligible refunds are administered by CBP through the CAPE system. As refunds are issued by CBP, where DHL Express acted as the Importer of Record (IOR), DHL Express will pass on the refund to the party that originally paid the duties, in line with CBP guidance. For eligible entries where the customer has acted as the IOR, DHL Express can assist customers in filing their claims via CAPE.
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United States of America – Imports
Removal of IEEPA Tariffs and Overview of New and Existing Tariffs |
For: Shippers, Receivers
Shipping: Packages
Effective: February 24, 2026
What you need to know
On February 20, 2026, the Supreme Court of The United States (SCOTUS) ruled that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) are illegal. As a result, President Trump issued presidential actions to end the collection of tariffs under IEEPA, continue suspension of the duty-free de minimis treatment, and impose a temporary import tariff under Section 122 of the Trade Act of 1974 (Section 122) from February 24, 2026.
Effective February 24, 2026:
- IEEPA Tariffs are no longer collected
- A 10% Tariff under Section 122 of the Trade Act (1974) will be applied to all imported goods, regardless of their value or country of origin. This tariff will remain in effect for 150 days (until July 24, 2026). This tariff applies in addition to the applicable General Duty Rate (GDR). Some exemptions to this tariff apply and are described in Annex I and Annex II of the Proclamation.
De Minimis:
From August 29, 2025, the 800 USD de minimis was effectively eliminated for all countries (for China/Hong Kong it was eliminated on May 2, 2025) and all shipments entering The United States, regardless of their value or country of origin, are subject to all applicable duties and Informal/Formal entry.
Overview of Current Tariffs Based on Country of Origin or Product Specification
General Duty Rate (GDR*):
- Rates vary according to product classification of HTSUS*
Section 301:
- For China-made products, rate varies according to product classification; most products are subject to 7.5% or 25%
IEEPA*:
- Invalidated all IEEPA-based tariffs: As of February 24, 2026, no longer collected. This includes IEEPA Opioid, IEEPA Reciprocal, and IEEPA Additional.
Section 232:
- Autos and auto parts, MHDVs* and MHDVPs*: 25%
- Auto parts from the United Kingdom: 10% including GDR*
- Auto parts from the European Union, Japan and South Korea: 15% minus GDR* (for products with a GDR* <15%, and 0% for products with GDR* ≥15%)
- Auto parts from Canada and Mexico that qualify for the USMCA are exempted.
- Steel, Aluminum and Copper products and derivatives: 50% of full value of the goods (Annex I-A):
- Not applicable if Section 232 Auto/Auto parts MHDV/MHDVPs apply
- United Kingdom: 25%
- Russia: aluminum 200%
- Annex II: Several items removed from 232
- Annex III: Maximum of 15% for 232+GDR
- ANNEXES-I-A-I-B-II-III-IV
- Timber, Lumber, and derivative products from October 14, 2025:
- 10% softwood timber and lumber
- 25% upholstered wooden products (30% on January 1, 2026)
- 25% kitchen cabinets and vanities, including parts (50% on January 1, 2026)
- Imports from United Kingdom are capped at 10%
- Imports from the European Union and Japan: 15% minus GDR* (for products with a GDR* <15%, and 0% for products with GDR* ≥15%)
- Pharmaceutical products: Additional tariffs are expected to go into effect on July 31, 2026.
- Semiconductors, semiconductor manufacturing equipment and derivative products: 25% on imports of certain advanced computing chips and certain derivative products listed in the Annex. Certain exemptions apply.
- Ongoing investigations on several sectors:
- Civil aircraft and jet engines
- Trucks and truck parts
- Critical minerals
- Unmanned Aerial Aircraft
- Wind turbines and wind turbine parts
- Polysilicon
Definitions:
- HTSUS*: Harmonized Tariff Schedule of The United States
- IEEPA*: International Emergency Economic Powers Act
- USMCA*: United States–Mexico–Canada Agreement
- GDR*: General Duty Rate
- MHDV*: Medium and heavy-duty vehicles
- MDHVPs*: Medium and heavy-duty vehicle parts
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Mexico – Imports
Requirements for Low-Value Shipments |
For: Shippers, Receivers
Shipping: Packages
Effective: January 1, 2025
What you need to know
Mexico’s Authorities implemented several major regulatory changes impacting the clearance of Low-value shipments imported through Informal/simplified entries by Express companies. These changes include additional and more detailed data elements:
- Detailed goods description
- Consignee’s TAX ID (RFC/CURP), email address and phone number
- Abolition of De minimis value threshold (with some exceptions)
- Changes to value thresholds and importer registration requirements for low-value clearances
Effective August 15, 2025, new import duty rates apply to low-value shipments processed through informal/simplified declarations by Express companies. The new rates are as follows:
- Except for Canada and the United States of America, the Global tariff rate for shipments imported from the Rest of the World to Mexico valued up to 2,500 USD processed through the Low-Value simplified process has increased from 19% to 33.5%.
- For shipments imported from Canada and the United States of America to Mexico, the Global tariff rates do not change and will continue to apply as follows:
- 1.00 USD - 50.00 USD: De Minimis (duty and tax free)
- 50.01 USD - 117.00 USD: Global rate of 17%
- 117.01 USD - 2,500.00 USD: Global rate of 19%
- There are no changes for formal shipments over 2,500 USD. Import duty rates are determined based on the Harmonized System (HS) Code.
Requirements for Low-Value Shipments
New Import Duty Rates for Low-Value Shipments
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Argentina – Imports
Clearance of Low-Value shipments |
For: Shippers, Receivers
Shipping: Packages
Effective: December 3, 2024
What you need to know
The Argentina Customs Authority (ARCA) has published regulatory changes to facilitate the clearance of Informal (Low-Value) shipments:
- Effective December 3, 2024: Establish a De Minimis value threshold within the “Small Shipment” regime for shipments of up to 400 USD based on the value of the goods (FOB). Imports within this value threshold will be exempted from import customs duties and the Customs Statistical Fee but will continue to pay a VAT tax of 0%, 10.5%, or 21% based on the tariff classification (HS code) and other applicable taxes.
- Effective December 4, 2024: Increase the informal import value threshold from 1,000 USD to 3,000 USD based on the value of the goods (FOB).
Detailed information can be found at the Argentina Customs Authority website: General Resolution 5608/2024 increasing import value thresholds.
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Colombia – Imports
HS Optional Requirements |
For: Shippers, Receivers
Shipping: Packages
Effective: October 15, 2024
What you need to know
For Low-value shipments (of less than 2,000 USD and 50Kg) to Colombia that require the application of a specific Tariff Classification Code for tariff benefits, must include the 10-digit Import Tariff Classification Code in the air waybill. If not included, the tariff benefits cannot be applied, and the generic Express/Courier Tariff Classification Code 9807200000 (with 10% duty and 19% tax) will apply as per the standard express courier process.
Resolution 0039 of 2021/ Decree 360 of 2021
Tariff–DIAN
Modality-Postal traffic and urgent shipments
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Brazil – Imports
Duty/Tax calculation for low-value shipments |
For: Shippers, Receivers
Shipping: Packages
Effective: August 1, 2024
New Import duty rates under “Programa Remessa Conforme” (PRC) – Compliant Shipment Program
What you need to know
- Value basis for duty/tax calculation for all Low-Value Shipments (shipments up to 3,000 USD) changes from the “value of the goods” (FOB) to the “purchase value of the goods” (CIF).
- New import customs duty rates for Business-to-Consumer (B2C) shipments under PRC:
- Shipments with value up to 50 USD (CIF): 20% Duty/17% Tax
- Shipments with value from 50.01 USD to 3,000 USD (CIF): 60% Duty with a 20 USD discount/17% Tax
- All shipments up to 3,000 USD (CIF) NOT eligible for PRC will continue to be subject to a 60% Duty/17% Tax.
Shippers:
- Provide complete and accurate Commercial Invoice data, ideally via one of the DHL Express Electronic Shipping Solutions. This will help to categorize and process the shipments adequately, including those qualifying for the PRC preferential treatment.
- PRC-registered e-commerce companies must consider the new applicable import customs duty rates to calculate and collect accurate duties and taxes from their clients in Brazil.
Explanation of New Rules
Compliant Shipment Program (PRC) and How to Register
List of PRC-registered companies
Provisional Measure N 1,236
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Jamaica – Imports
De Minimis Value Threshold |
For: Shippers, Receivers
Shipping: Packages
Effective: April 1, 2024
What you need to know
The Jamaican Customs Authorities increased the Import Customs Duties and Taxes De Minimis value threshold from 50 USD to 100 USD based on the value of the goods. The De Minimis value allows personal items to be imported into Jamaica without additional Import Customs Duties and Taxes.
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El Salvador – Imports
Import Permit Exemptions |
For: Shippers, Receivers
Shipping: Packages
Effective: June 28, 2024
What you need to know
Per El Salvador customs authorities, personal (non-commercial) shipments, not exceeding US$300 (declared value of the goods) sent by private individual shippers to private individuals in El Salvador, are exempt from import permit requirements.
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Canada – Imports
Customs Registration Required for Commercial Imports |
For: Importers
Shipping: Packages
Effective: May 13, 2024
What you need to know
- The Canada Border Services Agency (CBSA) Assessment and Revenue Management (CARM) is a multi-year initiative that is changing the way CBSA manages commercial goods being imported into Canada, including collection of duties and taxes
- The CARM Client Portal (CCP) was launched for use by importers, customs brokers and trade consultants, who must register and create an account
- Importers into Canada will need to register and delegate authority to their respective broker, such as DHL, via CCP, enabling them to manage their commercial importation activities
- DHL can help you understand what CARM means to you
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United States of America – Imports
Products Originating in China’s Xinjiang Uyghur Autonomous Region |
For: Shippers, Receivers
Shipping: Packages
Effective: June 21, 2022
The Uyghur Forced Labor Prevention Act (UFLPA) has established rules regarding importing products from the Xinjiang Uyghur Autonomous Region into the United States.
What you need to know
- Customs authorities may detain, exclude, and/or seize and forfeit items
- The Importer of Record may be required to provide evidence clearly confirming items are not the product of forced labor