
The End of De Minimis Section 321 Clearances
By Bruce Leeds, Senior Counsel, Braumiller Law Group
Prior to August 29 of this year, 19 USC 321 – popularly known as a Section or de minimis clearance – allowed imported shipments valued at less than $800 to enter the US free of duty and entry requirements. The idea behind this was (1) the cost of processing an entry and duty payment would be more than the duty collected, and (2) setting the threshold at this level would promote eCommerce. It would also allow US Customs & Border Protection (CBP) to use its resources more effectively.