KRWhy you're being charged duty on a cheap item
Until mid-2025, a package worth $800 or less could enter the US duty-free — this was called the "de minimis" exemption. On July 30, 2025, the White House signed Executive Order 14324, and as of 12:01am ET on August 29, 2025, that exemption was suspended for every country in the world, for shipments arriving through commercial carriers like DHL, FedEx, and UPS[1]. On June 24, 2026, the US Federal Register confirmed this suspension is now treated as indefinite for non-postal shipments, with a statutory full repeal date set for July 1, 2027[2]. In plain terms: if your Korean seller ships your order by courier, duty applies, full stop — even on a $10 accessory.
Timeline of what changed
| Date | What happened |
|---|---|
| Jul 30, 2025 | Executive Order 14324 signed, ending duty-free treatment for low-value imports |
| Aug 29, 2025, 12:01am ET | $800 de minimis exemption suspended worldwide — couriers switch to full duty collection immediately |
| Jul 30, 2025 | US–Korea trade deal reached: Korean-origin IEEPA tariff cut from 25% to 15% |
| Dec 4, 2025 | Federal Register formalizes the US–Korea tariff terms |
| Jun 24, 2026 | Federal Register confirms the de minimis suspension is indefinite for courier shipments |
| Jul 1, 2027 (planned) | Statutory full repeal date |
So how much will you actually owe?
For goods made in Korea, the rate that applies under the US–Korea trade agreement is 15% of the item's declared value — this also covers cars and auto parts. Steel, aluminum, and copper products are taxed separately at up to 50%, regardless of country of origin, and that additional tariff stacks on top of the 15%[3].
| What you paid | Duty at 15% | Note |
|---|---|---|
| $30 | $4.50 | Even small gifts and samples are charged |
| $100 | $15.00 | Typical for a single fashion or beauty order |
| $500 | $75.00 | Higher-value items carry a bigger absolute cost |
If your item is a steel, aluminum, or copper product, or falls under a Section 301/232 trade-remedy list, an extra duty on top of the 15% may apply — this is decided by the item's classification, not by anything the buyer does.
Who actually pays this — you, or the seller?
By default, the buyer (you) is responsible for duty on arrival. But many sellers now ship DDP (Delivered Duty Paid), meaning they prepay the duty on your behalf and build it into the price you were charged at checkout — in that case, you owe nothing extra when the package clears customs. If the seller shipped DDU (Delivered Duty Unpaid) instead, the courier will bill you directly — often through an online payment link — before or at delivery.
What to check before you complain about a customs bill
How Tosome Logis Can Help — Sellers and Buyers
⚠️ Note: the 15% figure is the IEEPA rate for Korean-origin goods and can combine with a product's normal MFN duty or Section 301/232 duties, so your total may vary by item. Check the latest notices at cbp.gov before relying on this for a specific shipment.
Frequently Asked Questions
References & Sources
- [1] The White House, "Suspending Duty-Free De Minimis Treatment for All Countries" (EO 14324, Jul 30, 2025) — www.whitehouse.gov
- [2] Federal Register, "Indefinite Suspension of the De Minimis Exemption..." (Jun 24, 2026) — www.federalregister.gov
- [3] CSIS, "South Korea Gets Its Trade Deal with the United States" — www.csis.org
- [4] Federal Register, "Implementing Certain Tariff-Related Elements of the U.S.-Korea Strategic Trade and Investment Deal" (Dec 4, 2025)