On December 8, Senate Finance Committee members Bill Cassidy (R-LA) and Sheldon Whitehouse (D-RI) introduced the “Customs Modernization Act of 2023.” The act, which would amend the Tariff Act of 1930 “to strengthen the authorities of U.S. Customs and Border Protection (“CBP”) to enforce the customs and trade laws of the United States,” enhances CBP’s
Section 321
Importers May Consider De Minimis Value Shipments for Single Importations of $800 or Less.
By John Brew, Frances P. Hadfield & Maria Vanikiotis on
Posted in Customs, Section 321
A de minimis shipment, also called a Section 321 shipment, allows for goods valued at $800 US Dollars or less to enter duty-free into the United States. Section 321 (19 U.S.C. 1321) is the statute that describes de minimis. With the passage of the Trade Facilitation and Trade Enforcement Act (TFTEA) (2016), the value amount…
CBP Section 321 – Domestic Warehouses and Fulfillment Centers Administrative Ruling
By John Brew on
Posted in Customs, Section 321
On February 18, 2021, U.S. Customs and Border Protection (CBP) released a one-pager on a July, 28 2020, Administrative Ruling related to domestic warehouses and fulfillment centers.
What is the Scope of this Ruling?
19 U.S.C. § 1321(a)(2)(c) enables CBP to admit qualifying merchandise duty- and tax-free provided that the merchandise is imported by “one…