China-US Tariffs 2026: Section 301, CBP, De Minimis

Every Chinese good entering the United States crosses three layers of rules. The base tariff, known as MFN, stems from World Trade Organization membership status and rarely changes. Section 301 surtaxes, set by the USTR since 2018, target precise lists of Chinese tariff codes. IEEPA measures, added since 2025, have been revised several times during 2026, with no definitive combined rate as of September 27, 2026. Our article Importing from China to the United States covers the base tariff and logistics; this one focuses on the surtaxes, the end of the de minimis regime, and customs obligations.

The Section 301 mechanism stems from an investigation opened by the USTR in 2018 into Chinese practices of forced technology transfer. It resulted in four successive tariff actions, covering respectively 34, 16, 200, and 300 billion dollars of Chinese products, a structure still in force according to the USTR (ustr.gov, accessed September 27, 2026). Each list corresponds to precise Harmonized Tariff Schedule codes, not entire product families: verification happens line by line, never on a sector average.

Since 2025, a second layer of duties, based on IEEPA rather than ordinary trade law, has been added to Section 301. The executive order of May 12, 2025 brought the China reciprocal rate down from 34% to 10% for a 90 day suspension starting May 14, 2025, and lowered from 120% to 54% the alternative duty on low value Chinese shipments (White House, Executive Order 14298, whitehouse.gov, accessed September 27, 2026). A second order, dated July 31, 2025, changed the reciprocal rates for roughly sixty other countries without affecting the Chinese regime (White House, Executive Order 14326, whitehouse.gov, accessed September 27, 2026). Since then, several adjustments have occurred throughout 2026, up to a new bilateral announcement in late September 2026, with no definitive figures published.

The de minimis regime, set out in Section 321, exempts from duties and formal entry any shipment valued under 800 dollars per recipient per day. This threshold remains the general rule for most countries, but no longer for shipments from mainland China and Hong Kong since 2025: Executive Order 14298 of May 12, 2025 confirms this shift, with these postal parcels remaining subject, from May 14, 2025 onward, to an alternative duty lowered from 120% to 54% of their value, or a flat 100 dollar fee per shipment depending on the formula used at customs clearance (White House, whitehouse.gov, accessed September 27, 2026). The exact date of the initial order removing the regime for China remains unconfirmed as of this writing: this point should be checked with CBP before shipping by parcel, rather than by consolidated freight, which is often more predictable.

Beyond the surtaxes, goods can be refused entry regardless of the duty rate they carry. The Uyghur Forced Labor Prevention Act of 2021 creates, under 19 U.S.C. § 1307, a rebuttable presumption: any good mined, produced, or manufactured wholly or in part in the Xinjiang Uyghur Autonomous Region, or by an entity listed by the Department of Homeland Security, is presumed connected to forced labor and prohibited from importation (CBP, UFLPA page, cbp.gov, accessed September 27, 2026). Rebutting this presumption requires clear and convincing evidence covering the entire supply chain; CBP publishes a public dashboard on shipments reviewed. Cotton, polysilicon, and agricultural products remain closely watched sectors.

CBP does not require a general import license: the importer identifies itself with its federal Employer Identification Number or, failing that, its Social Security number. Being the importer of record carries personal responsibility for tariff classification, customs value, and payment of duties, surtaxes included. For an ocean shipment, the Importer Security Filing, the 10+2 rule, must be filed before the container is loaded in China, or the shipment risks being held on arrival. The entry declaration is filed next, followed by the entry summary and payment of duties within the deadline set by CBP. A customs bond, taken out with a surety company approved by the US Treasury, guarantees this payment, calculated case by case.

A surtax is calculated on a value; a regulatory non-compliance blocks the goods regardless of the duty paid. The FDA covers food, cosmetics, and medical devices, with foreign establishment registration and prior notice before arrival. The FCC governs any radiofrequency device, Wi-Fi, Bluetooth, or remote control, which must carry a valid equipment authorization before importation. The CPSC requires a written certificate of compliance, a General Certificate of Conformity for general consumer products, a Children's Product Certificate based on an accepted laboratory test for any product intended for children, toys included (CPSC, certificates of compliance, cpsc.gov, accessed September 27, 2026), issued before importation.

A seller who entrusts logistics to Amazon FBA remains the importer of record at entry into the United States, even though Amazon then handles storage and shipping: the platform does not take on this responsibility. A seller dropshipping through Shopify, under DDP Incoterms from China, must make sure that someone, their freight forwarder or a customs broker, actually acts as the importer of record registered with CBP: a Chinese supplier promising DDP without a clear US structure passes this risk on to the buyer.

Sorva is a sourcing and trading firm based in Guangzhou, in the Tianhe district, backed by a Chinese subsidiary whose corporate purpose covers purchasing, resale, and export, and by a parent company in France. Our Chinese speaking team finds and vets factories, negotiates, arranges quality control before loading, helps classify the product under the correct tariff code, and organizes freight to the chosen US port. We are never the importer of record in the United States: that role stays with the client or their licensed customs broker. Our base offer is billed in dollars, complemented by regional options quoted on request. A case opens through WhatsApp at +33 6 15 55 62 52 or by emailing [email protected].