USMCA de minimis exception allows up to 10% non-originating material value (or weight, for some categories) in goods that would otherwise fail the rules of origin. Does not apply to all categories – autos, textiles, agricultural goods have specific rules.
This guide covers USMCA De Minimis Exception. USMCA (called CUSMA in Canada) provides preferential tariff treatment for goods qualifying under specific rules of origin among the United States, Mexico, and Canada.
In 2026, USMCA-qualifying goods are also exempt from Section 122 – making qualification work directly value-creative for cross-border trade.
What de minimis allows
Up to 10% non-originating materials by value (or by weight, for textiles) can be ignored when applying tariff-shift rules.
Categories where de minimis does NOT apply
Autos and certain auto parts, specific agricultural products, certain textile categories. The applicable rule is product-specific.
Textile-specific de minimis
Textiles use a 10% by weight rule rather than by value. Specific yarn-forward and fabric-forward rules limit applicability.
Calculation considerations
De minimis is calculated against the total net weight or value of the good, not against the non-originating material in isolation.
Frequently asked questions
How does USMCA differ from NAFTA?
USMCA replaced NAFTA in July 2020. Key differences include stricter auto rules of origin (75% RVC vs 62.5%), Labor Value Content rules, and updated rules for digital trade, IP, and dispute settlement.
When does USMCA come up for review?
The 2026 review is now narrowly scoped to U.S.-Mexico production and non-market inputs. The agreement continues; specific provisions may be updated.
Are USMCA goods exempt from Section 122?
Yes. USMCA-qualifying goods are exempt from the Section 122 surcharge. This is the central commercial advantage in 2026.
How do I know if my product qualifies?
USMCA qualification depends on rules of origin specific to your HS classification. We run RVC stress-tests as a fixed-fee engagement.
What does USMCA qualification work cost?
Per-product RVC stress-test: $4,500-$8,500. Multi-product engagements priced by SKU count.
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