Changes to Section 321 de minimis
As of August 29, 2025, the U.S. government has ended the Section 321 de minimis exemption for all countries—including Canada. Most shipments to the USA, regardless of value, will be subject to a customs entry check and may be assessed for applicable duties and other clearance related fees. For goods eligible for reduced duty under CUSMA/USMCA, appropriate documents must accompany goods regardless of value. Purolator is here to help your business adapt and keep your shipments moving.
We offer:
- A consolidated customs brokerage option to reduce per-shipment fees
- Support for high-volume cross-border shipping
- Expert guidance to help you stay compliant with evolving U.S. regulations
- Trade and compliance experts on stand-by to support you
What are the new tariffs
Tariffs are taxes levied by governments on imported goods upon entry into a country. Tariffs are often designed to regulate trade, protect domestic industries, or generate government revenue. While tariffs are common between countries, new tariffs have been imposed under U.S. Executive Order and di minimis Section 321 exemptions are now suspended. When a tariff is applied, the importer pays the additional duty at customs before the goods are released.
Evolving policies
As is the nature of governmental regulations, policies are evolving. The content provided here is for informational purposes only and does not constitute legal or professional advice. Information herein was obtained from government, industry and other public sources which are subject to change. Purolator can support your shipments to the U.S.; however, any information obtained herein is subject to change. Seek professional advice regarding your specific circumstances or speak with our customer care team at 1 888 SHIP-123 or your Account Executive for shipping guidance and support.
What are the new tariffs?
Tariffs are taxes levied by governments on imported goods upon entry into a country. Tariffs are often designed to regulate trade, protect domestic industries, or generate government revenue. While tariffs are common between countries, new tariffs have been imposed under U.S. Executive Orders and de minimis “Section 321” exemptions are now suspended. When a tariff is applied, the importer pays the additional duty at customs before the goods are released.
Evolving policies
As is the nature of governmental regulations, policies are evolving. The content provided here is for informational purposes only and does not constitute legal or professional advice. Information herein was obtained from government, industry and other public sources which are subject to change. Purolator can support your shipments to the U.S.; however, any information obtained herein is subject to change. Seek professional advice regarding your specific circumstances or speak with our customer care team at 1 888 SHIP-123 or your Account Executive for shipping guidance and support.
Shipping to the U.S? We can help.
At Purolator, we understand that your success is driven by the promises you keep. With more than 25 years of cross-border shipping experience and 65 years operating in Canada, you can count on us to help you navigate shipping to the U.S.
Additionally, to ensure you’re compliant with customs regulations, our Purolator Trade Assistant and Customer Care teams can help you find the right HS codes and support with cross- border compliance.
Export specialists available for support
Online tools for customs paperwork & commodity classification
A single pickup for both domestic & export shipments
Variety of pickup options & drop-off locations
One driver for all your courier needs
Supporting Documents
Streamline your international shipping with these common required proper customs forms, declaration forms and documentation.
CUMSA Certificate of Origin
Complete this certificate to include with your shipment if you are importing or exporting CUSMA-eligible goods.
Digital Commercial Invoice
The commercial invoice is an essential customs document when exporting your package.
Declaration for Free Entry
Use the declaration for free entry of unaccompanied articles (Form 3299) to import personal and household goods into the U.S. duty-free.
CUMSA Certificate of Origin
Complete this certificate to include with your shipment if you are importing or exporting CUSMA-eligible goods.
Digital Commercial Invoice
The commercial invoice is an essential customs document when exporting your package.
Declaration for Free Entry
Use the declaration for free entry of unaccompanied articles (Form 3299) to import personal and household goods into the U.S. duty-free.
How Purolator can help your business navigate tariff impacts
With over 25 years of cross-border experience and 65 years serving Canadians, Purolator has the expertise your business needs to ship to the U.S. while navigating the new tariffs imposed on cross-border shipping.
Purolator Trade Assistant
Wondering how much shipping from Canada to the U.S. costs? Use Purolator Trade Assistant to estimate duties and check documentation.
- Obtain harmonized system codes required for customs paperwork
- Estimate duty rates for U.S.-bound shipments
- Identify customs documentation required for shipping to the U.S.
Livingston International
Tap into expert customs brokerage support through Livingston International.
- Get professional guidance on complex customs requirements and document preparation
- Ideal for higher-value shipments or those needing special permits or classifications
- Avoid delays and penalties with proactive compliance strategies
- Available to Purolator customers as an added layer of customs clearance confidence
Customs documentation and support
Use our Digital Commercial Invoice to submit customs documents electronically and ship with confidence.
- Option to print both the label and the commercial invoice or the label only
- Available on Purolator E-ship® Online, Purolator E-ship® web services, Purolator E-ship® server, Purolator E-ship® EDI and Purolator Certified Partners
Learn more about Purolator’s cross-border shipping solutions.
FAQs
An executive order suspending the de minimis exemption for all low-value (under $800 USD) shipments to the United States was made effective August 29, 2025. All imports to the U.S.—regardless of their value, country of origin, mode of entry or how they are routed into the country—will now be subject to applicable U.S. duties and taxes.
Since August 29, 2025, CUSMA duty-free treatment is still available. However, CUSMA-originating goods from Canada and Mexico are not exempt from International Emergency Economic Powers Act (IEEPA) tariffs for postal shipments. All postal shipments pay IEEPA rates regardless of CUSMA qualification.
Rules of Origin are the criteria used to determine a product's country of origin for trade and customs purposes. They are essential in applying tariffs, trade agreements and import restrictions. In this case, the Rules of Origin will determine whether products from targeted countries are subject to tariffs, regardless of their routing to the U.S.
For a full list of documents and to get support, visit our Customs Forms and Brokerage page. For more guidance, speak with our customer care team at 1 888 SHIP-123 or speak to your Account Executive for shipping guidance and support.
Shipments will be subject to formal entry or informal entry depending on various circumstances. The following will be billed to the shipper or consignee depending on the shipment’s billing terms:
Formal entry (for shipments valued over $2,500 USD):
- Merchandise Processing Fee (MPF)
- Duties and taxes as imposed by customs
- Customs brokerage fees
Informal entry (for shipments valued up to $2,500 USD):
- Duties and taxes as imposed by customs
- Customs brokerage fees
Electronic Export Information (EEI) forms
- If you are shipping a single commodity that is valued over $2,500 USD, you will be required to fill out an EEI form. EEIs are filed electronically with Automated Commercial Environment (ACE) either by you or by Purolator on your behalf.
- ACE is the CBP’s online platform.
- ACE connects businesses with CBP and other federal agencies.
Some exemptions may exist for specific commodities listed here. For more guidance, speak with our customer care team at 1 888 SHIP-123 or speak to your Account Executive for shipping guidance and support.
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