From Section 321 to Formal Entry: How U.S. Importers Can Thrive After De Minimis Ends
For years, Section 321 allowed U.S. importers to bring in shipments valued at $800 or less without paying duties or filing formal customs paperwork. This “De Minimis” rule made it possible for e-commerce sellers and small businesses to import thousands of low-value parcels each day — fast, cheap, and duty-free. [...]