Question 1

What does Section 321 (US De Minimis) mean?

Accepted Answer

Section 321 of the US Tariff Act of 1930 (19 USC §1321) is the statutory basis for the $800 de minimis import exemption. Under Section 321, articles with a fair retail value of $800 or less in the country of shipment may enter the United States duty-free, without formal entry, and without payment of federal taxes. The threshold has been $800 since 2016 (raised from $200). As of May 2, 2025, goods of Chinese and Hong Kong origin are excluded from Section 321 treatment by executive order — those shipments now require formal or informal entry with full duty, Section 301, and IEEPA tariffs from the first dollar. Section 321 remains in effect for goods originating in all other countries. Section 321 entries are typically filed as Type 86 entries by licensed brokers or under the Entry Type 11 informal entry process.

Question 2

Section 321 de minimis?

Accepted Answer

Section 321 of the US Tariff Act of 1930 (19 USC §1321) is the statutory basis for the $800 de minimis import exemption. Under Section 321, articles with a fair retail value of $800 or less in the country of shipment may enter the United States duty-free, without formal entry, and without payment of federal taxes. The threshold has been $800 since 2016 (raised from $200). As of May 2, 2025, goods of Chinese and Hong Kong origin are excluded from Section 321 treatment by executive order — those shipments now require formal or informal entry with full duty, Section 301, and IEEPA tariffs from the first dollar. Section 321 remains in effect for goods originating in all other countries. Section 321 entries are typically filed as Type 86 entries by licensed brokers or under the Entry Type 11 informal entry process.

Question 3

Section 321 $800?

Accepted Answer

Section 321 of the US Tariff Act of 1930 (19 USC §1321) is the statutory basis for the $800 de minimis import exemption. Under Section 321, articles with a fair retail value of $800 or less in the country of shipment may enter the United States duty-free, without formal entry, and without payment of federal taxes. The threshold has been $800 since 2016 (raised from $200). As of May 2, 2025, goods of Chinese and Hong Kong origin are excluded from Section 321 treatment by executive order — those shipments now require formal or informal entry with full duty, Section 301, and IEEPA tariffs from the first dollar. Section 321 remains in effect for goods originating in all other countries. Section 321 entries are typically filed as Type 86 entries by licensed brokers or under the Entry Type 11 informal entry process.

Question 4

Cbp section 321?

Accepted Answer

Section 321 of the US Tariff Act of 1930 (19 USC §1321) is the statutory basis for the $800 de minimis import exemption. Under Section 321, articles with a fair retail value of $800 or less in the country of shipment may enter the United States duty-free, without formal entry, and without payment of federal taxes. The threshold has been $800 since 2016 (raised from $200). As of May 2, 2025, goods of Chinese and Hong Kong origin are excluded from Section 321 treatment by executive order — those shipments now require formal or informal entry with full duty, Section 301, and IEEPA tariffs from the first dollar. Section 321 remains in effect for goods originating in all other countries. Section 321 entries are typically filed as Type 86 entries by licensed brokers or under the Entry Type 11 informal entry process.

Question 5

Us de minimis section 321?

Accepted Answer

Section 321 of the US Tariff Act of 1930 (19 USC §1321) is the statutory basis for the $800 de minimis import exemption. Under Section 321, articles with a fair retail value of $800 or less in the country of shipment may enter the United States duty-free, without formal entry, and without payment of federal taxes. The threshold has been $800 since 2016 (raised from $200). As of May 2, 2025, goods of Chinese and Hong Kong origin are excluded from Section 321 treatment by executive order — those shipments now require formal or informal entry with full duty, Section 301, and IEEPA tariffs from the first dollar. Section 321 remains in effect for goods originating in all other countries. Section 321 entries are typically filed as Type 86 entries by licensed brokers or under the Entry Type 11 informal entry process.

Section 321 (US De Minimis)

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