Drop-shipping (Shopify, Etsy, Amazon) creates customs compliance complexity: who is the importer of record, what entry type applies, how Section 321 changes affect economics. The 2025 Section 321 tightening eliminated informal entry for most categories – full duty plus Section 122 plus Section 301 (where applicable) now applies to most direct-to-consumer parcel imports.
This guide covers Drop-Shipping Customs Compliance. Specialty customs topics range from valuation methodology to specific cargo types and regulatory overlays.
Practical implementation depends on company size, sector, and operational structure.
Importer of record question
Drop-ship configuration: who is the IOR? Often the U.S. consumer or the platform (varies by structure). Misallocation creates compliance exposure.
Section 321 changes (2025)
Tightening eliminated informal entry for most categories. Most parcel imports now require formal entry.
Formal entry economics
For low-value goods previously cleared informally, full duty stack now applies. Effective rates often double or triple.
Mitigation patterns
FTZ for staged inventory, U.S.-side bonded warehousing, classification audits, USMCA-qualifying production shifts.
Frequently asked questions
When does this apply?
Most relevant for SMB importers in the named sector or facing the named situation.
What documentation matters?
Standard CBP forms, supplier certificates, BOM analysis, and topic-specific records.
What is the timeline?
Initial assessment 2-4 weeks; full implementation 8-16 weeks depending on scope.
What does this cost?
Project work $5,000-$25,000 depending on complexity. Ongoing retainer for active operations.
How do I begin?
Book a 15-minute scoping call. We confirm fit before any engagement.
Get started
Engage on a specific specialty topic. Project pricing varies by scope.