What was the Section 321 $800 rule?
Section 321 is the common name for statutory provisions in 19 U.S.C. 1321. The former commercial de minimis process allowed eligible merchandise valued at $800 or less, imported by one person on one day, to receive duty-free treatment. It was subject to eligibility and admissibility restrictions; it never meant that every small parcel was exempt from all import rules.
That former $800 commercial workflow is not available today. The statutory provisions have not all been repealed: qualifying gifts and travelers have separate rules. Commercial inventory cannot be declared as a gift to avoid entry requirements.
What is the current status in 2026?
Duty-free de minimis treatment for covered shipments from all countries was suspended effective August 29, 2025. CBP’s operational notice says ACE rejects Section 321 manifest releases and all Entry Type 86 electronic cargo-release transactions.
The CBP rule effective June 24, 2026 continues the suspension for non-postal shipments and requires the appropriate formal or informal entry. International postal shipments follow separate procedures. A carrier’s old Section 321 page or an old $800 quote does not override the current suspension.
Why the old daily-cap workflow no longer solves clearance
Earlier ACE controls enforced the former $800 daily aggregate limit. Those historical controls should not be treated as a current route to duty-free clearance. Keeping each parcel below $800, distributing arrivals across days or changing consignee labels does not restore suspended Section 321 treatment.
Continue to declare the true parties, product value and origin. Accurate importer and consignee information still matters, but the current first question is which permitted entry process applies. Do not understate value or split shipments to evade duties or other requirements.
What should sellers and fulfillment centers budget for?
Low-value commercial shipments need a cost plan that includes applicable duties and tariffs, entry processing, brokerage or carrier charges, and any product-specific agency requirements. Formal and informal entries can differ in paperwork and fees. A low declared value does not establish eligibility for informal entry on its own.
For inventory going to Amazon or a 3PL, distinguish the receiving warehouse from the importer of record. Confirm the responsible importer with the filer and keep the invoice, packing list and destination instructions consistent. Our FBA test-order guide covers the consequences for small replenishments.
What to do before your next shipment
- Replace the old assumption: remove automatic duty-free treatment from your low-value landed-cost model.
- Identify the transport channel: confirm non-postal versus international postal procedures with the carrier.
- Confirm the entry type: ask the broker or carrier whether a formal or eligible informal entry applies.
- Name the importer: establish the eligible importer of record and required authorizations before dispatch.
- Check each product: verify classification, origin, valuation and any agency requirements.
- Obtain a written cost breakdown: include duties, entry charges, delivery, and potential exclusions such as examinations or storage.
Compare formal and informal entry without assuming an exemption
CBP allows appropriate formal or informal entries for non-postal goods formerly moving through de minimis. Informal entry, including Entry Type 11 where eligible, remains an option for some low-value cargo. Certain commodities and other conditions can require a formal entry regardless of value.
Choose the process with the filer based on the shipment. Consolidation may reduce freight or handling costs, but it does not remove applicable duties and can change entry requirements. Read the formal versus informal entry comparison before evaluating quotes.
How DDP can help with planning
A DDP shipping service can coordinate freight, import clearance, duties and delivery under a written scope. It cannot reinstate Section 321 or Type 86. Confirm the importer and broker arrangement, product classification, duty assumptions, included fees and exclusions before booking.
Use the shipping cost calculator for initial freight planning, then obtain a shipment-specific quote with the customs assumptions made explicit. Customs release and warehouse receiving times remain subject to review and capacity.
Where to verify the current rules
Use current CBP operational notices and Federal Register rules alongside your carrier or licensed broker’s filing instructions. The entry date, transport channel, goods and importer circumstances matter. Older program explanations may describe the historical framework rather than an available service.
Official sources
- CBP CSMS #66065494: worldwide suspension instructions (August 28, 2025)
- CBP interim final rule: Suspension of Duty-Free De Minimis Treatment for All Countries (June 24, 2026)
Regulatory status updated on October 2, 2026. Shipment-specific requirements should be confirmed before dispatch.
FAQ
Is the $800 Section 321 duty-free process available in 2026?
No. Duty-free de minimis treatment for covered commercial imports from all countries is suspended. Non-postal shipments require an appropriate formal or informal entry.
Can I still file Entry Type 86?
No. CBP instructed ACE to reject all Entry Type 86 electronic cargo-release transactions beginning August 29, 2025.
Do all low-value shipments now need a formal entry?
No. An eligible informal entry may be available. Value, product restrictions, agency requirements and CBP instructions affect the correct entry process.
Does splitting an order below $800 restore duty-free treatment?
No. Smaller parcels or arrivals on different days do not restore the suspended exemption. Declare the correct value, origin and parties for each shipment.
Does DDP remove the need for an importer of record?
No. DDP allocates delivery and cost responsibilities but does not waive customs requirements. Confirm an eligible importer and authorized filing arrangement before shipping.
Plan the entry process before cargo leaves
Share the product description, origin, value, carton data and destination. ForwarderOne can coordinate the freight plan and customs handoff, with the applicable entry type and importer responsibilities confirmed before booking.