CBP laws and regulations provide for a duty exemption for goods valued at less than $800 imported by one person on one day. 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, with the option to participate in the section 321 data pilot. This de minimis exemption is currently available for most products subject to traditional duties as well as section 301, 232, and 201 tariffs.
This exemption has 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 that could impact the ways companies employ this exemption.
Why Use ST&R’s E-Commerce and Section 321 De Minimis Services
Expert advice: ST&R has worked closely with both CBP and Congress to develop and refine de minimis policy and legisltion, which allows us to better help companies understand, utilize, and preserve this exemption.
Duty savings: Our longstanding involvement wiht the intricacies of this program allows us to advise and counsel companies so they can realize the available duty savings.
Compliance: Closely following the voloving rules as well as data and filing requirements is vital to resolve uncertanties, and ST&R’s experienced professionals can help you develop compliance programs and action plans effective throughout your supply chain.