CUSMA (USMCA) and de minimis: the basics for Canada–US online sellers
By the 3PLNorth team · Updated October 18, 2026
Two rules get mixed up all the time. De minimis is a value threshold under which low-value shipments get simplified, duty-free treatment. CUSMA (called USMCA in the US) gives duty-free treatment to goods that originate in North America under its rules of origin, whatever their value. Here is where each one stands in 2026, in both directions.
Into the United States: de minimis is suspended
- Duty-free de minimis for goods valued at US$800 or less was suspended for all countries from August 29, 2025 (Executive Order 14324; CBP notice, Federal Register 2025-16802) and the suspension was continued by Executive Order 14388.
- CBP made the suspension indefinite in its regulations: from June 24, 2026, all entries of merchandise valued at US$800 or less arriving other than by mail must use formal or informal entry procedures (CBP interim final rule, Federal Register 2026-12670). Mail shipments follow a new postal informal entry process from July 24, 2026 (Federal Register 2026-12669).
- CBP also suspended the Entry Type 86 test, which leaves Entry Type 11 (informal entry) as the main method for these shipments, with formal entry as an option (CBP interim final rule, Federal Register 2026-12670).
- As a rule of thumb from the same notice: informal entry procedures apply to shipments valued at US$2,500 or less, formal entry to shipments above US$2,500, and CBP may require formal entry when it deems it necessary (CBP interim final rule, Federal Register 2026-12670).
- The Merchandise Processing Fee for fiscal year 2027 (from October 1, 2026) is US$2.77 per automated informal entry, and 0.3464% of value with a minimum of US$34.58 and a maximum of US$670.86 per formal entry (CBP notice, Federal Register 2026-15530).
- Bona fide gifts and travellers' personal articles keep their separate exemptions (CBP interim final rule, Federal Register 2026-12670).
Into Canada: CUSMA courier thresholds still apply
For US sellers shipping to Canadian customers, or Canadian brands shipping from a US warehouse to Canada, the CBSA thresholds are (Canadian dollars, value for duty) (CBSA low-value shipment thresholds):
| Shipment | Duty | Taxes (GST/HST etc.) |
|---|---|---|
| Courier, from the US or Mexico, up to C$40 | Free | Free |
| Courier, from the US or Mexico, C$40.01 to C$150 | Free | Apply |
| Courier, from the US or Mexico, above C$150 | Apply | Apply |
| Mail (any country), or courier from other countries, up to C$20 | Free | Free |
- The goods do not need to be CUSMA-originating to use the C$40/C$150 courier thresholds, but they must be shipped from the US or Mexico after entering the commerce of that country; goods only transshipped through the US get the C$20 threshold (CBSA Memorandum D8-2-16).
- A shipment must be a single transaction: splitting an order into several packages to stay under a threshold is not accepted (CBSA Memorandum D8-2-16).
- Some goods are excluded (for example alcohol, tobacco and cannabis products) (CBSA low-value shipment thresholds).
CUSMA (USMCA) origin is a separate question
- Preferential, duty-free treatment applies to goods that originate under the agreement's rules of origin. A product made overseas does not become originating just because it is stored in, or shipped from, Canada; the product-specific rules decide (CBP USMCA page).
- There is no required certificate of origin form, and CBP Form 434 is no longer used. A claim needs a certification of origin with nine minimum data elements set out in USMCA Annex 5-A; it can appear on an invoice or any other document and can be completed by the importer, exporter or producer (CBP USMCA FAQs).
- A certification is not required for a non-commercial importation, or for a commercial importation whose originating goods are worth US$2,500 or less, unless it is part of a series of importations arranged to evade the rules (CBP USMCA FAQs).
- US claims use the special program indicator "S" (or "S+" for certain goods) (CBP USMCA FAQs). The CBP MPF table lists USMCA-originating goods among the MPF exemptions.
Whether your products qualify is a classification-and-origin question for you and your customs broker. For tariff classification lookups, see TariffNorth.
What it means for your fulfillment model
- Parcels from Canada to US customers: each parcel is now an import that needs an entry, so per-parcel clearance charges and the delivery promise matter. See De minimis ended.
- Bulk import to a US 3PL: one entry per pallet shipment instead of one per order. See Moving inventory from Canada to a US 3PL and the cost estimator.
- Selling into Canada from the US: the CBSA courier thresholds above still apply, so many US brands keep shipping parcels north; a Canadian warehouse can still make sense for speed and returns. Browse 3PLs with sites on both sides.
General information only, not customs, tax or legal advice. Rules change; always check the primary sources linked above and confirm with a licensed customs broker.