Section 321 historically allowed shipments under $800 to enter U.S. duty-free under informal entry. The 2025 tightening eliminated this treatment for most categories – now subject to formal entry with full duty. Specific exemptions remain for certain low-value shipments.
This guide covers Section 321 Informal Entry Deep Dive. Specialty customs topics range from valuation methodology to specific cargo types and regulatory overlays.
Practical implementation depends on company size, sector, and operational structure.
Historical Section 321 framework
$800 de minimis for shipments. Duty-free informal entry. Most direct-to-consumer parcels qualified.
2025 tightening
Most categories eliminated from de minimis treatment. Now require formal entry with full duty.
What still qualifies
Specific carve-outs remain for very low-value items (under $200 typically). Specific categories.
Formal entry economics
For SMB e-commerce, the cost of formal entry plus full duty plus Section 122 plus Section 301 is significant.
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.