Section 321 De Minimis (US)
Section 321 is the US customs provision that allows low-value shipments — those with an aggregate retail value at or under US$800 imported by one person on one day — to enter the United States free of duty and tax, with simplified (often data-light) clearance. This de minimis threshold, raised to $800 in 2016, is one of the highest in the world.
Section 321 became hugely important with the rise of cross-border e-commerce: it lets individual low-value parcels (typically direct-to-consumer, often from Asia) clear the US border without formal entry, duty or tax, powering the boom in cheap direct online imports. That scale, and concerns about screening, forced labor and fairness, have made Section 321 controversial and subject to proposed reform/restriction. For e-commerce sellers, fulfillment providers and forwarders moving low-value goods into the US, Section 321 (and any changes to it) directly affects cost, clearance and business models. Understanding the de minimis regime and its data and eligibility rules is essential to US e-commerce logistics. It is a pivotal, and evolving, feature of US import policy.
Section 321 lets sub-$800 parcels enter the US duty- and tax-free with minimal clearance — the rule powering the flood of direct-to-consumer e-commerce imports, especially from Asia. Its scale (and the reform pressure on it) makes it pivotal to US e-commerce logistics: sellers and fulfillment providers build entire models around it, so changes hit cost and clearance directly.
What is the US de minimis threshold?
US$800 — shipments at or under that retail value (per person per day) can enter duty- and tax-free with simplified clearance under Section 321.
Why is Section 321 controversial?
Its scale in cross-border e-commerce and concerns over screening, forced labor and fairness have led to proposed reforms and restrictions.