Section 321 CBP: Understanding the De Minimis Rule for Online Shoppers

Section 321 CBP refers to a regulation that allows individuals in the United States to import goods valued at $800 or less without paying any duties or taxes. This regulation is applicable to both commercial and personal shipments and has been in effect since 2016. The purpose of this regulation is to simplify and expedite the customs clearance process for low-value shipments, which account for the majority of all imports into the United States.

The Section 321 CBP regulation has been a game-changer for e-commerce businesses that import goods from foreign countries. Previously, these businesses had to pay significant amounts of money in duties and taxes for low-value shipments, which often made it unprofitable to import such goods. However, with the implementation of this regulation, businesses can now import goods valued at $800 or less without paying any duties or taxes, making it easier and more affordable to import low-value goods. This has led to a surge in e-commerce sales and has helped small businesses compete with larger retailers.

Overview of Section 321

Section 321 of the U.S. Code of Federal Regulations (CFR) provides an exemption from certain duties and taxes for goods imported into the United States. This section is commonly referred to as the “Section 321 de minimis” exemption.

Eligibility Criteria

To be eligible for the Section 321 de minimis exemption, the imported goods must meet certain criteria. First, the goods must be imported by one person on one day and have a fair retail value in the country of origin that does not exceed $800. Second, the goods must be intended for personal use and not for resale. Third, the goods must be imported into the United States by a person who is not a licensed importer, customs broker, or agent.

De Minimis Value

The de minimis value of $800 is the maximum fair retail value of goods that may be imported into the United States under the Section 321 exemption. This value includes the fair retail value of all goods imported by one person on one day, regardless of the number of packages or shipments. If the fair retail value of the goods exceeds $800, the entire shipment is subject to duty and tax.

It is important to note that not all goods are eligible for the Section 321 de minimis exemption. Some goods, such as tobacco products and alcoholic beverages, are subject to additional restrictions and regulations.

Overall, the Section 321 de minimis exemption provides a valuable opportunity for individuals to import goods into the United States duty-free. However, it is important to carefully review the eligibility criteria and de minimis value before importing goods to avoid unexpected fees and taxes.

Customs and Border Protection (CBP) Procedures

Declaration and Entry Process

When entering the United States, travelers are required to declare all goods they are bringing into the country. The purpose of this declaration is to ensure that all items being brought in are legal and compliant with U.S. laws and regulations. The CBP provides a simple and straightforward process for travelers to declare their goods.

The declaration process involves completing a CBP Form 6059B, also known as the Customs Declaration Form. This form requires travelers to provide basic information about themselves, their travel itinerary, and the goods they are bringing into the country. The CBP Form 6059B can be obtained from CBP officers or online.

Data Requirements

In addition to completing the CBP Form 6059B, travelers are also required to provide additional data to CBP. This data includes information about the traveler’s identity, travel itinerary, and the goods they are bringing into the country. The CBP uses this data to ensure that all items being brought into the country are legal and compliant with U.S. laws and regulations.

Enforcement and Compliance

The CBP is responsible for enforcing U.S. laws and regulations related to the importation of goods. This includes ensuring that all items being brought into the country are legal and compliant with U.S. laws and regulations. The CBP has the authority to seize and forfeit goods that are found to be in violation of U.S. laws and regulations.

To ensure compliance with U.S. laws and regulations, the CBP conducts inspections of goods and travelers at U.S. ports of entry. The CBP also uses a variety of tools and technologies to detect and prevent the importation of illegal goods.

In conclusion, the CBP provides a comprehensive and effective process for travelers to declare their goods and ensure compliance with U.S. laws and regulations. Travelers are encouraged to comply with CBP procedures and requirements to avoid any potential enforcement actions.