# What is Section 321?

> Section 321 is the US de minimis rule that let shipments worth $800 or less enter duty free. It has been suspended since 29 August 2025. What changed, with sources.

Source: https://border.bot/glossary/section-321
Last updated: 2026-10-27

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.

## Calculate the duty a parcel to the United States pays now that de minimis is suspended

Run it at [the landed cost calculator](https://border.bot/tools/landed-cost-calculator) or [the United States import duty calculator](https://border.bot/tools/landed-cost-calculator/united-states).

## 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.

## Related

- [De minimis](https://border.bot/glossary/de-minimis): A value below which a country waives duty, tax or both on an import.
- [Informal entry (US)](https://border.bot/glossary): A simplified US customs entry for most shipments worth $2,500 or less.
- [Formal entry (US)](https://border.bot/glossary): The full US customs entry, generally required for shipments worth more than $2,500 and for some goods at any value.
- [Merchandise processing fee](https://border.bot/glossary): A US CBP fee on imports.
- [US de minimis suspension](https://border.bot/blog/us-de-minimis-suspension)
- [Federal Register: delayed compliance for mail (22 October 2026)](https://www.federalregister.gov/documents/2026/10/22/2026-21600/indefinite-suspension-of-the-de-minimis-exemption-for-mail-shipments-and-new-postal-informal-entry)