2016 年2 月 24 日, 美国总统奥巴马签署了 Trade Facilitation and Trade Enforcement Act of 2015 简称为TFTEA，中文翻译为《2015年贸易便捷与贸易促进法》个中将入口免征税额从200增至800美金，免征税金额是指符合条件的货件其报告美元金额小于规定金额，即可免于做海关正式报关也无需缴纳关税或税款。这意味着商品低于800美元可免于做海关正式报关及缴纳入口关税，UPS FedEx DHL等快递公司知其业务也因此激增。
法案由美国海关和边疆保护局于2016 年3月10日履行。美国入口商品免税额提高为环球企业进入美国打开了方便之门。此举不仅勉励了美国消费者也勉励了不少的电商卖家更多的考虑用快递发货。该法案旨紧张是加强美国海关和边疆保护局实行美国贸易法律法规的能力，简化和促进合法贸易，禁止不合法贸易。
但是这个免税法规也是有条件和例外情形的，根据美国海关规定US.Customs Regulation 19 CFR 10.151,受此豁免的商品须要知足以下条件:
.Shipment must be imported byone person on one day.货色必须由同一个人在同一天入口，具有合理的零售代价，如口头声明或提单所证明的那样。
· Exemption is not allowed if CBP believes that the shipment is one of several lots covered by a single order or contract, and that it was sentseparately for the express purposeof securing free entry or for thepurpose of avoiding compliance with any pertinent law or regulation.如果海关认为这批货色是由一份订单或条约所覆盖的几批货色之一，而且其目的是为了能自由进入(免税)或避免遵守任何干系法律法规才单独发送的，那么这种情形就不能豁免征税。
Consolidated shipments addressed to one ultimate consignee are treated as one importation.投递同一个终极收货人的合并货色将会被视为一要入口货色即同-
人在同一天内入口几票货色加起来总额超过800美金也不能适用
·Exemption is not allowed if one or more Partner Government Agencies require information to fulfill their regulatory requirements.
如果一个或多个互助政府机构须要信息才能实现监管的货色不能豁免征税(比如涉及FDA部门监管的货色不能豁免征税)
·No alcoholic beverage,perfume containing alcohol (except where the aggregate fairretail value in the country ofshipment of all merchandisecontained in the shipment doesnot exceed $5), cigars, orcigarettes will be exemptedfrom duty and tax payment.
酒精饮料。含有酒精的喷鼻香水(除非了装运所有商品的装运国的总体公正零售代价不超过5美元)。雪茄或喷鼻香烟不能被豁免征税。
Exemption is not allowed in the case of any merchandise of a class or kind provided for in any tariff-rate quota.
属关税配额个中品类的商品不能免税(比如农产品属于关税配额的产品不能豁免征税)
·CBP Authority:
As a reminder, even in the case of low value shipment, CBP has the right to require a formal entryon any shipment where additional information, bonding, or protection is required. Theadministrative exemption may be denied if CBP believes that the shipment was sent as a low value shipment for the purpose of avoiding compliance with any pertinent law or regulation
纵然我们报告的是低于800美金，但是美国海关依然有权要求做正式清关报告。只要海关怀疑发货报告低货值是为了避免遵守某些干系法律法律，该票货色就有可能被谢绝豁免征税。如果你报告的的确是低于800美金，但美国海关有权疑惑你是故意低报，而对货色重新估价，如果估价高过800美金，那么还是要征税的。
