美国正式取消低值商品免税待遇，一文看懂8月29日之后如何交税！

Core Viewpoint - The U.S. Customs and Border Protection (CBP) announced the cancellation of low-value goods tax exemptions for all countries starting August 29, 2025, following Executive Order 14324 signed by Trump on July 30, 2025 [1][3]. Group 1: Tax Regulations - From August 29, 2025, all goods exported to the U.S. via mail will no longer enjoy tax exemptions and must go through standard customs declaration procedures [3]. - Two methods for calculating taxes will be available starting February 28, 2026, with a requirement to choose one method per month [4]. - Method 1 involves the ad valorem tariff system, where duties are calculated based on the declared value of the goods, with specific rates for Chinese goods being 10% and an additional 20% for fentanyl [5][8]. Group 2: Compliance and Payment - The ad valorem method requires the completion of the CBP International Mail Duty Worksheet for customs declaration [6]. - Method 2, the specific tariff method, will impose duties based on the effective IEEPA tariff rate, with additional compliance requirements for goods exceeding $2,500 in value [8]. - Duties must be paid by the 7th business day of the month following the customs declaration, with penalties for late payments [8]. Group 3: Market Impact - The increase in small package import limits from $200 to $800 in 2016 led to a tenfold increase in small package imports to 1.36 billion items by 2023, significantly benefiting Chinese e-commerce platforms like Shein and Temu [9]. - Amazon has responded to the competitive pressure by launching its low-cost e-commerce platform, Haul, which will allow third-party sellers to ship directly from China to U.S. consumers starting in 2025 [9]. - The new regulations are expected to impact the growth strategies of Chinese e-commerce platforms, with companies like Temu and Shein emphasizing compliance with U.S. import regulations [9].