Section 321 entry is a customs provision that allows goods valued at $800 or less to enter the United States duty-free and without formal customs entry procedures. This simplifies the import process for low-value shipments, speeding up clearance and reducing costs for businesses and consumers alike. It primarily benefits eCommerce shipments by easing border crossing and lowering administrative burdens.

Although Section 321 reduces paperwork and accelerates delivery, it has limits. Shipments must meet specific requirements to qualify, and certain goods remain subject to additional government agency controls. Understanding these details helps importers maximize the benefits while staying compliant with regulations.

Understanding Section 321 Entry

Section 321 Entry allows certain low-value shipments to enter the U.S. without duties. It simplifies customs processing by offering duty-free status to qualifying goods, provided they meet specific rules. Proper documentation and compliance are essential to benefit from this provision.

Definition and Legal Framework

Section 321 is a provision under the Tariff Act of 1930, updated through the Trade Facilitation and Trade Enforcement Act. It permits duty-free entry of shipments valued at $800 or less when imported by one person on one day.

This provision aims to reduce administrative burdens and accelerate customs clearance for low-value shipments. The U.S. Customs and Border Protection (CBP) manages Section 321 entries, overseeing compliance and ensuring the provision is applied correctly.

Eligibility Requirements

To qualify for Section 321 entry, shipments must have a total value of $800 or less. The shipment must be sent by a single importer on the same day.

Goods must be intended for commercial or personal use and shipped directly to the U.S. from foreign locations. Some shipments require additional oversight or formal entry if they involve restricted items or exceed the value threshold.

Types of Goods Allowed

Most consumer goods valued under $800 are eligible for Section 321 entry. Prohibited and restricted items, such as certain agricultural products, alcohol, tobacco, and firearms, are excluded.

Goods subject to Partner Government Agency (PGA) regulations may require formal entry under a separate process, such as Entry Type 86, even if they meet the value limit.

Customs Compliance and Documentation

Section 321 shipments must be declared properly on shipping manifests and accompanied by necessary documentation. CBP requires electronic entry or manifest data to identify eligible shipments.

Importers should provide accurate descriptions, values, and origin details. Non-compliance or misreporting can result in denied entry or penalties. Customs brokers and carriers often assist in ensuring compliance.

Process and Best Practices

Section 321 entry streamlines low-value shipments by allowing duty-free imports under $800. Accurate filing, managing data challenges, and staying informed on regulatory changes are essential to maximize its benefits.

Filing Procedures

Section 321 permits importers to submit shipments valued at $800 or less without a formal customs entry. They must provide accurate shipment details, including invoice value and product description.

Customs brokers or carriers usually file electronically using specified entry types. Proper documentation is crucial: commercial invoices should clearly state the transaction value to avoid delays or penalties.

Importers should confirm compliance with filing timelines and maintain records for potential audits. Using correct harmonized tariff codes, when required, ensures smooth processing. Filing mistakes can trigger additional scrutiny or rejection.

Common Challenges

Managing data accuracy is a major challenge under Section 321. Incomplete or inconsistent information can lead to shipment delays, fines, or refusal of duty-free treatment.

Multiple vendors or manual workflows increase the risk of errors. Businesses must implement reliable tracking systems and automated data entry to reduce mistakes.

Another challenge is misunderstanding eligibility criteria—shipments exceeding the $800 limit or certain restricted items are not eligible. Awareness and training can help avoid costly issues.

Recent Regulatory Updates

As of 2025, Section 321 remains active but faces scrutiny. Proposed regulations suggest eliminating the provision, requiring all shipments to undergo formal customs entry.

This change would subject low-value goods to duties, taxes, and brokerage fees previously avoided. Importers must prepare for increased documentation requirements, including commercial invoices, packing lists, and classification details.

Staying current on these developments allows businesses to adapt processes and maintain compliance without disruptions. Monitoring official U.S. Customs and Border Protection announcements is advisable.