How to Claim Section 321 For Your Small Shipments Into the USA

Section 321 outlines the de minimus amount of goods allowed into the US without incurring taxes. Specifically, if the aggregate fair retail value of goods shipped on one day by one person is under 800 USD, you will not have to pay import taxes. 

For goods imported into the USA, duties vary between zero and 30 percent, with the average shipment garnering a duty charge of around 5 percent. If you are an e-commerce company that regularly ships goods into the USA, you can save big by claiming section 321 on your small shipments.

In recent years, the rise of e-commerce has led to a rapid expansion in the use of section 321 de minimus shipments. While the volume of goods claiming de minimus imported into the US in 2020 was 636.7 million parcels, mid-2024 volumes have grown to 1 billion. 

Unfortunately, certain bad actors have taken advantage of the Section 321 rules to flood the US market with uber-cheap goods. However, section 321 remains an excellent option for e-commerce brands to import more affordably into the US.

Some say it's challenging to apply, but we are here to help you through the rules and procedures you have to comply with.

Read about CBIP's Adaptable 4PL Logistics Services

Is entry type 86 referring to the same thing as section 321?

In essence, yes. Entry type 86, or T86, is the regulatory framework developed by the CBP that allows shipments under a certain value to enter through US customs without being taxed duties.

Section 321 is the specific CBP program that outlines that goods valued at less than 800 USD imported by one person on one day will not incur any duties. 

Beginning in 2019 to simplify the process, entry type 86 (T86) was created to allow customs brokers or self-filers to electronically apply for de minimus entry. You or a customs broker have to register for entry type 86, but it can be done the day before or the same day of your shipment.

Claiming section 321: What you need

#1. An invoice or detailed document outlining the value

Since CBP has a hard cutoff of 800 USD, you need to be able to clearly prove that the value of your shipment falls below that value. This can be an invoice or a detailed description of the goods. 

The most assured way to do this is by attaching an invoice to your shipment for easy viewing at customs. 

#2. An ACE eManifest

To get CBP to clear your goods for section 321 status, you need to fill out an online form called the ACE eManifest. To fill out this form, you will either need to make your own ACE portal account, or you can work with a customs broker who will take care of that for you.

If you are doing it on your own, you’ll need to fill out a report for your import shipment in the portal. The report requires you to fill in various info on your shipment, including the following:

• Shipment type (which would be section 321)
• Shipment control number
• Name of the shipper and consignee
• Country of origin
• Total value in USD

#3. Documentation to attach to your shipment

When your physical shipment gets to customs, you need to make sure that you attach documentation stating its section 321 designation, plus the invoice.

#4. Make sure your goods fit the requirements

Non-compliant goods cannot qualify for section 321. This includes, but is not limited to:

• Chemicals such as cleaning supplies that require close inspection at customs
• Goods subject to anti-dumping duties 
• Goods that are specifically regulated by the FDA or other similar product safety administration
• Cigarettes and related smoking products and alcohol

#5. Only make one shipment per day or you will pay duties

This is serious — if you try to make more than one claim in a day and are caught, you could pay as much as 5,000 USD in penalties. Make sure you or the customs broker you work with is following the rules.

#6. For imports coming from China: keep an eye on changing regulations

After the US-China trade war, various laws were put in place to discourage anticompetitive practices. For instance, section 301 places an added tariff specifically on goods coming from China.

At present, section 321 overrides “China 301” as it is sometimes called, meaning that imports coming from China are still allowed under section 321. 

However, with the recent flooding of uber-cheap fast fashion imports under the de minimus law coming into the US from China, the legislation looks to be changing.

 Those importing directly from China: keep an eye out for regulatory changes.

Finding the best way to ship internationally is tough. Choose a 4PL to take charge as your importer

At CBIP, our specialty is helping brands like yours do business all over the world.

How do we do this so agilely? 

First, we work with a globally located network of logistics providers. Do you need someone to help get your goods through customs in Vietnam? No problem, we have local partners that can get it done. Or maybe your shipment is stuck at a port in Texas due to inclement weather? Don’t sweat it; we’ll have a truck over to pick up your stuff and get it moving where it needs to go again.

Agility is only a part of our model, the next part is personalized customer service.

 We’ve opted to stay small at CBIP so that we can serve the brands we work with on a more personal level. Consulting is an important part of what we do to integrate with your team, so we will sit down with you to discuss programs like section 321 that you can use to make your shipments faster and more cost-effective.

The final pillar of our company is technology to centralize all your data. At CBIP, we’ve developed a tech platform that links all your logistics providers in one place, feeds you info and updates from everyone, and shows you options for when you need to make a change.

When it comes to figuring out importing and exporting, we can make it easy. Reach out for a totally free brand-centered logistics consultation on the phone today.