Section 321 of the Tariff Act of 1930 (19 U.S.C. §1321) authorizes "de minimis" entry — letting shipments at or below a set value enter the United States free of duty and tax with simplified, informal clearance. It is the legal basis for duty-free low-value e-commerce parcels.

What is the de minimis threshold?

The statutory de minimis value is $800 in fair retail value per person, per day. It was raised from $200 to $800 by the Trade Facilitation and Trade Enforcement Act (TFTEA) in 2016. However, recent executive actions have narrowed or suspended de minimis for certain origins — see the question below.

Is de minimis still available in 2026?

It depends on the origin and product, and the policy is changing quickly. Beginning in 2025, executive actions suspended de minimis treatment for goods from China and Hong Kong, and broader restrictions have followed. Because the rules are in active flux, you should confirm the current CBP and Federal Register guidance for your specific origin before relying on de minimis.

What is the one-shipment-per-day rule?

De minimis applies to one shipment per person per day. A single importer or recipient cannot split a larger order into multiple sub-$800 parcels on the same day to claim the exemption — CBP treats that as an improper attempt to evade duty.

What goods are excluded from de minimis?

De minimis does not apply to goods subject to certain other requirements — including merchandise regulated by some Partner Government Agencies, goods subject to antidumping or countervailing duties, certain tobacco and alcohol, and, increasingly, products from origins where the exemption has been suspended. Goods that would otherwise qualify can still be barred on these grounds.

How is Section 321 different from a formal entry?

A Section 321 de minimis shipment clears informally, with minimal data and no duty, where eligible. A formal entry (CBP Form 7501) is required for higher-value or regulated goods and involves full classification, valuation, duty payment, and a customs bond. As de minimis narrows, more shipments fall back into formal or informal dutiable entry.

Does de minimis avoid Section 301 and other tariffs?

Historically, qualifying de minimis shipments entered free of all duties, including Section 301. The 2025 rollbacks specifically targeted that outcome for China-origin goods, removing the de minimis shield so Section 301 and other tariffs apply. Treat de minimis as unreliable for tariff avoidance and confirm current rules.

Who is responsible if a de minimis claim is improper?

The importer of record remains responsible for the accuracy of any entry, including de minimis claims. Misusing de minimis — for example by undervaluing goods or splitting shipments — can lead to duties, penalties, and loss of informal-entry privileges.

Section 321 & De Minimis — Duty-Free Low-Value Imports Explained

What Section 321 does

Section 321 (19 U.S.C. §1321) is the “de minimis” provision: shipments at or below a threshold value can enter free of duty and tax with informal processing. TFTEA raised that threshold to $800 per person per day in 2016, which powered a decade of duty-free cross-border e-commerce.

Policy in flux (2025–2026): executive actions beginning in 2025 suspended de minimis for China and Hong Kong origin goods, with broader restrictions following. Confirm current CBP and Federal Register guidance for your origin before relying on de minimis.

The rules that still matter

One shipment per person, per day — you can't split an order to stay under $800.
Exclusions — some PGA-regulated goods, AD/CVD merchandise, and restricted origins don't qualify.
The importer is still responsible for an accurate claim.

When de minimis doesn't apply, goods fall back to dutiable entry — where the tariff calculator and HTS lookup show what you owe, and import compliance obligations kick in.

Section 321 FAQ

Section 321 & de minimis

What Section 321 does

The rules that still matter

Section 321 FAQ

Know your duty when de minimis doesn't apply

Section 321 & de minimis

What Section 321 does

The rules that still matter

Section 321 FAQ

What is Section 321?

What is the de minimis threshold?

Is de minimis still available in 2026?

What is the one-shipment-per-day rule?

What goods are excluded from de minimis?

How is Section 321 different from a formal entry?

Does de minimis avoid Section 301 and other tariffs?

Who is responsible if a de minimis claim is improper?

Know your duty when de minimis doesn't apply