De Minimis Section 321: The $800 Threshold

What Is Section 321 De Minimis?

Section 321 of the Tariff Act of 1930 (19 USC 1321) allows one shipment per person per day valued at $800 or less to enter the United States free of duty and most taxes. This provision, commonly called the "de minimis" threshold, was designed to avoid the administrative burden of collecting small amounts of duty on low-value shipments.

The threshold was raised from $200 to $800 in 2016 under the TFTEA, and since then, the volume of de minimis shipments has exploded. In 2023, over 1 billion Section 321 packages entered the US — approximately 4 million per day — compared to roughly 140 million in 2013.

Who Uses Section 321?

The primary users are e-commerce platforms (Temu, Shein, AliExpress) that ship individual packages directly from China to US consumers, small businesses importing samples or low-value parts, US travelers returning with goods purchased abroad, and fulfillment services shipping from bonded warehouses.

2025-2026 Policy Changes

The explosion of Section 321 shipments has triggered significant policy responses. In 2025, CBP announced enhanced data requirements for de minimis shipments, including mandatory 10-digit HTS codes and product descriptions. Congress has introduced multiple bills to restrict or eliminate Section 321 for shipments from China. CBP has also increased targeting and inspection of Section 321 packages, focusing on intellectual property violations, fentanyl precursors, and goods subject to AD/CVD orders.

Limitations and Exclusions

• Only one Section 321 shipment per person per day
• Goods subject to antidumping or countervailing duties are NOT eligible for Section 321
• Goods requiring permits, licenses, or certifications (FDA, CPSC, EPA) must still comply with those requirements
• Section 301 tariff applicability to Section 321 shipments is under active legal debate
• Goods must be imported by a natural person for personal use, not for commercial resale in bulk
• Consolidators cannot split commercial shipments into sub-$800 packages to exploit the threshold

Impact on Classification

Even Section 321 shipments require accurate HTS classification. CBP uses automated targeting systems that flag shipments based on HTS code, origin, and value. A misclassified shipment can trigger an exam, detention, or seizure even if it is under $800. With enhanced data requirements being implemented, proper classification of de minimis shipments is becoming essential.

How Camtom Helps

Camtom provides instant HTS classification that meets the new enhanced data requirements for Section 321 shipments. Whether you are an e-commerce seller, a small business, or a fulfillment provider, Camtom ensures your shipments have the correct HTS code, duty assessment, and compliance documentation.