CBP laws and regulations provide for a duty exemption for goods imported by one person on one day at less than $800 fair retail value in the country of shipment. This may be filed off the manifest or via the Entry Type 86 test, particularly when a partner government agency data set is required via ACE. CBP currently applies this de minimis exemption for section 301 tariffs.

This exemption has aided the explosion of e-commerce in recent years and saved billions in duties for companies that ship directly to consumers. However, the proliferation of de minimis shipments has prompted policymakers to closely scrutinize this exemption and consider potentially significant changes.

Why Use ST&R’s E-Commerce and Section 321 De Minimis Services

Expert advice: ST&R has been at the forefront of efforts help companies understand, utilize, and preserve this exemption.

Duty savings: Structuring your business to take advantage of this exemption can result in significant duty savings.

Compliance: Closely following applicable rules as well as data and filing requirements is vital to avoiding problems, and ST&R’s experience can help you stay in bounds.


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