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ARTICLE · 10 OCTOBER 2024

What's Going On With Section 321 De Minimis Entries?

Braumiller Group (Dallas)
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There is an increasing demand to do something about the de minimis shipments under §321 of the Tariff Act (19 USC 1321).

United StatesInternational Law
Bruce H. Leeds
Bruce H. Leeds
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There is an increasing demand to do something about the de minimis shipments under §321 of the Tariff Act (19 USC 1321).

What is §321? Let's take a look at some of the text from Title 19:

"The Secretary of the Treasury, in order to avoid expense and inconvenience to the Government disproportionate to the amount of revenue that would otherwise be collected, is authorized, under such regulations as he shall prescribe, to—

(2) admit articles free of duty and of any tax imposed on or by reason of importation, but the aggregate fair retail value in the country of shipment of articles imported by one person on one day and exempted from the payment of duty shall not exceed an amount specified by the Secretary by regulation, but not less than—

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