Freight Pulse & Law Update: De Minimis Is Legally Dead, IRS Narrows Jones Act Tax Break, and Truckload Rates Keep Climbing

Direct answer: Importers, carriers, and third party logistics providers face a higher-compliance, higher-cost freight environment. The U.S. Court of International Trade upheld the de minimis suspension, the IRS narrowed tax treatment for Jones Act waiver voyages, and July transportation data show truckload prices rising despite soft volumes.

What does the de minimis ruling change?

On August 13, the court upheld presidential authority under IEEPA to rescind the $800 duty-free threshold. CBP has codified an indefinite suspension in 19 C.F.R. § 10.151 and § 145.31 for all modes except international postal shipments.

Importers must now use formal or informal entry procedures. The One Big Beautiful Bill Act also terminates the exemption entirely on July 1, 2027.

Operational priorities:

• Recalculate landed costs for low-value ecommerce imports.

• Review customs documentation and broker workflows.

• Reassess domestic inventory placement and replenishment timing.

• Strengthen inventory management for ecommerce through a warehouse management system.

Why does the Jones Act waiver tax ruling matter?

The 90-day waiver extension runs through November 15, 2026, but the IRS ruled that income earned by foreign-flag vessels operating between U.S. ports under the waiver does not qualify for standard international shipping tax exemptions. Operators should review Form 1120-F reporting and voyage-level tax exposure with qualified advisers.

Where are freight rates moving?

Cass data shows July truckload linehaul rates up 2.3% month over month and 8.6% year over year, even as volumes remain soft. Spot rates remain elevated year over year but are cooling, while intermodal demand is gaining attention as shippers shift modes.

Carriers are also raising Panama Canal costs: MSC to $149 per TEU effective September 12, and CMA CGM to $500 per TEU effective September 10.

What should transportation teams do now?

Prepare for the DOT and CVSA Brake Safety Week campaign, focusing on brake drums, rotors, inspections, and repair records.

A 3PL Maryland partner can help coordinate Mid-Atlantic fulfillment, customs readiness, and transportation execution. Lanta Logistics operates a food-grade warehouse and Hazmat certified 3PL facility in Glen Burnie, supported by FlowOps by Lanta logistics software for real-time inventory and shipment visibility. Explore FlowOps or contact Lanta Logistics for accountable 3PL fulfillment services.