The de minimis tax rule defines a bond discount as a capital gain if it is less than a quarter-point per year between its purchase and maturity.

Low-value parcels shipped from China to the U.S. are now subject to a 54% tariff after a trade agreement was reached.

That could mean substantial delays in shipments, experts note. What is the de minimis loophole? The provision was introduced in 1938 as Section 321 of the Tariff Act of 1930.

If you’ve purchased something from Chinese e-commerce giants Shein, Temu or Alibaba, then you may have benefited from a trade loophole called the de minimis exemption.

The latest in a dramatic tariff week, Donald Trump has ordered that the de minimis remain in effect until Commerce can collect revenue efficiently.

The de minimis tariff was initially seen as being left out of the wider deal, meaning a 120% tariff rate on shipments from China valued at less than $800, or a flat $100 fee per postal item, remained.

This chart shows countries applying a "de minimis" exception of taxes and/or duties* for incoming shipments of smaller value.

What is the ‘de minimis’ rule? The de minimis exemption — derived from Latin meaning “too small to be of significance” — was an amendment to the Tariff Act of 1930 and was enacted by Congress in 1938 ...

This is, through the current de minimis provision, a good shall be considered USMCA originating even when it fails to qualify as such under the relevant Rule of Origin, as long as the value of all ...

“When you look at the executive order that the Trump administration did, it revoked the ‘de minimis’ allowance for e-commerce goods into the U.S., such as Temu and SHEIN. So the biggest hit ...