Impact of the abolition of the de minimis duty-free regime on the organization of transport flows in international e-commerce

The article examines the impact of the abolition of the de minimis duty-free regime in the United States on the transformation of transport flows in international e-commerce in the context of the digitalization of global trade. It is demonstrated that the rapid expansion of simplified customs clearance procedures for low-value shipments, driven by the increase in the duty-free threshold, has led to the emergence of a distinct transport and customs import framework oriented toward mass deliveries via international postal and express channels under the direct-to-consumer model. It is established that this shift has reoriented the traditional model of customs regulation from the control of large consignments to the management of millions of small parcels, significantly complicating the implementation of the state’s fiscal and security functions. The study analyzes the institutional and economic drivers behind the abolition of the de minimis regime, including the growth of import volumes, losses in budget revenues, risks associated with illicit trade, and increased competitive pressure from global e-commerce platforms. The paper substantiates that the elimination of de minimis triggers a structural reconfiguration of transport and logistics flows, including a trend toward cargo consolidation, the development of warehousing infrastructure within the importing country, and the growing importance of domestic distribution networks. It is argued that, under these new conditions, the transport system ceases to function solely as a physical channel for the movement of goods and instead transforms into an integral component of customs infrastructure, facilitating the collection, processing, and transmission of data required for customs control. The increasing role of carriers, postal operators, and digital platforms as participants in customs compliance is emphasized, particularly in terms of ensuring data accuracy and the timely calculation of customs duties. The article concludes that contemporary customs regulation is increasingly evolving into a system for managing information flows within logistics chains, where the effectiveness of control is determined by the level of digitalization, data standardization, and the integration of customs and transport processes. This transformation is critical for shaping effective trade policy and ensuring the economic security of the state.