Tax ID Requirements for Shipments Entering the United States After the Removal of the USD 800 De Minimis Rule


With the removal of the USD 800 de minimis exemption effective August 29, 2025, all non postal shipments entering the United States now require a formal or informal customs entry. To complete this entry, the importer must have a valid identification number on file with U.S. Customs and Border Protection (CBP).

This requirement applies to all shipments, regardless of value.


Accepted Identification Numbers

U.S. Customs accepts the following forms of importer identification:


EIN (Employer Identification Number)

For U.S. registered businesses.

SSN (Social Security Number)

For individuals receiving shipments in the United States.

CBP Assigned Importer Number

Issued using CBP Form 5106 when an EIN or SSN is not available.

The carrier or customs broker will use this ID to submit entry details to CBP.


What If My Shipment Is Under USD 800?

Even if the shipment value is below USD 800, an importer Tax ID is still required.

  • All shipments must be processed through U.S. Customs.

  • Brokerage or clearance fees may apply even when duties and taxes calculate to zero.


The removal of the de minimis exemption means low value parcels no longer bypass the identification and entry process.


What Happens If the Recipient Does Not Provide a Tax ID?

If the importer does not provide an EIN, SSN, or CBP Importer Number:

  • Customs clearance will be delayed until the information is received.

  • The carrier or customs broker may contact the recipient directly to obtain the required ID.

  • If the information is not supplied within the required timeframe, the shipment may be returned to the sender.

  • Return shipping fees will apply.


Ensuring the recipient is prepared to provide their Tax ID helps prevent delays, storage fees, or returns.


Summary

Since the de minimis exemption was removed, every non-postal shipment from Canada to the U.S. now requires a valid Tax ID or Importer Number, regardless of value.


If this information is not provided promptly, the shipment may be delayed or returned, and additional costs could apply.


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