What is Section 321?
Section 321 is the US de minimis provision (19 U.S.C. 1321), which let a shipment worth $800 or less, imported by one person on one day, enter free of duty. It has been suspended for goods from every country since 29 August 2025, and a 2025 law ends it on 1 July 2027.
Updated
Calculate the duty a parcel to the United States pays now that de minimis is suspended.
The breakdown will appear here
Every duty, fee and tax line with the rate used, the de minimis check, any conditional measures, and the total your customer pays to receive the parcel.
- Duties
- Customs duty and any additional duties for this origin
- Fees
- Government processing fees where they apply
- Taxes
- Import VAT or GST, charged on value plus duty
What changed
Executive Order 14324 suspended duty-free de minimis treatment for all countries from 29 August 2025. CBP made the suspension indefinite in its regulations in June 2026: for every mode except mail from 24 June (91 FR 37789), and for mail from 24 July with a new postal informal entry process (91 FR 37801). The One Big Beautiful Bill Act ends the exemption by law on 1 July 2027.
On 22 October 2026 CBP moved to 20 January 2027 the date from which mail carrying goods with agency requirements, chapter 98 or 99 duties, or a trade agreement claim needs a formal entry (FR 2026-21600).
What it means for parcels now
A low value no longer exempts goods from US duty. Parcels pay the duty of their HTS code and origin, including additional duties, and clear through an informal or formal entry depending on their value and contents.
Frequently asked questions
Is Section 321 still available?
No. It has been suspended for goods from every country since 29 August 2025.
When does de minimis end for good?
On 1 July 2027, under the One Big Beautiful Bill Act.