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Section 321 Programs

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Section 321, 19 USC 1321 is the statute that describes de minimis. De minimis provides admission of articles free of duty and of any tax imposed on or by reason of importation, but the aggregate fair retail value in the country of shipment of articles imp

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de minimis imports trade facilitation and enforcement act duty exemption import value threshold 19 USC 1321

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    There are no tariffs or import duties for orders shipped to the United States with a total value up to $800 per person, per day.
    ‍This exemption is established by the US Customs and Border Protection (CBP) under Section 321 of the Tariff Act.

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