US Section 321 de minimis
Section 321 of the Tariff Act of 1930 (19 U.S.C. §1321) permits the informal entry of goods valued at USD 800 or less per shipment per day — without payment of duties or taxes. It is the legal foundation for direct-to-consumer e-commerce from overseas suppliers.
This page is a summary reference. For a complete explanation of Section 321 — including worked examples, carrier-specific procedures, and the 2025 China/Hong Kong changes — read the Section 321 De Minimis guide.
What Section 321 is
Section 321 creates a formal customs exemption — informal entry — for low-value shipments entering the United States. When a shipment qualifies, the importer pays no customs duty, no federal excise tax, and no US Customs and Border Protection (CBP) processing fee. The goods clear quickly without a formal entry filing.
The USD 800 threshold applies per shipment, per day, per importer. The "per day" rule means a single importer cannot receive multiple Section 321 shipments from the same supplier on the same day to circumvent the limit.
What qualifies
Most commercial goods for personal or business use qualify if the shipment value does not exceed USD 800 and no other exclusions apply. The value used is the fair retail value in the country of shipment, which for most direct-from-factory purchases is the invoice price plus shipping.
- —Consumer goods, apparel, electronics, home goods shipped directly from overseas to a US address
- —B2B shipments where the commercial value is genuinely below USD 800
- —Multiple items in a single package, provided the total declared value is USD 800 or less
- —Returned US goods being re-imported, subject to the same value limit
What does not qualify
Several categories of goods are expressly excluded from Section 321 treatment regardless of shipment value:
Tobacco products
All tobacco and tobacco-derived products are excluded by statute.
Alcohol and alcoholic beverages
All alcoholic beverages require formal entry regardless of value.
Goods subject to AD/CVD orders
Products under active anti-dumping or countervailing duty orders must be entered formally. The China/Hong Kong suspension (see below) extended this logic to all goods from those origins.
Goods from sanctioned countries
Goods originating in comprehensively sanctioned countries (e.g., North Korea, Cuba, Iran) cannot enter under Section 321.
Quota-controlled goods
Products subject to tariff-rate quotas or absolute quotas require formal entry.
Goods requiring other agency permits
Items requiring FDA, USDA, FWS, or EPA permits must still obtain those permits; Section 321 does not waive other agency requirements.
Type 86 entries
CBP introduced the Type 86 entry type in 2019 to give e-commerce operators a way to claim Section 321 benefits while still filing electronic data with CBP. Unlike a simple informal clearance, a Type 86 entry requires:
- —Filing through ACE (Automated Commercial Environment) before arrival
- —Providing the 10-digit HTS (Harmonized Tariff Schedule) number for each line item
- —Identifying the ultimate consignee and the party filing the entry
- —Participation by a licensed customs broker or self-filer with ACE access
Type 86 entries give CBP better visibility into Section 321 shipment contents, enabling targeting of prohibited goods while still permitting duty-free clearance for qualifying shipments. Major e-commerce platforms and express carriers use Type 86 for the bulk of their qualifying cross-border volume.
2025 changes: China and Hong Kong suspension
In 2025, the US government suspended Section 321 eligibility for goods originating in China and Hong Kong. Shipments from these origins — regardless of value — are now required to undergo formal customs entry and are subject to applicable duties, including Section 301 tariffs.
This change significantly affects direct-to-consumer e-commerce operators sourcing from Chinese manufacturers, including platforms operating low-cost, high-volume shipment models. Read the full guide for details on the suspension, exceptions, and compliance steps.
How e-commerce platforms use Section 321
Platforms such as Temu, Shein, and AliExpress built their US market model partly on Section 321 logistics. By shipping individual orders directly from Chinese warehouses to US consumers, each shipment falls below the USD 800 threshold and historically entered duty-free. This allows them to price products significantly below what a US retailer paying 25% Section 301 duties can offer.
The 2025 China/Hong Kong suspension directly targets this model. Platforms are now required to collect and remit applicable duties on China-origin goods, or shift sourcing to countries that retain Section 321 eligibility.
Section 321 De Minimis — Complete Guide for full detail on procedures, the China suspension, carrier-specific rules, and compliance checklists.