Estate Planning Lawyer
Section 321 Entry refers to a U.S. Customs and Border Protection (CBP) regulation that allows low-value shipments, valued at $800 or less, to enter the United States duty-free and tax-free. This provision simplifies customs processing for e-commerce retailers and consumers by reducing paperwork and clearance time. Section 321 entries are common for small online purchases and direct-to-consumer shipments. However, importers must ensure that the shipments comply with all applicable laws, including FDA or other agency regulations. Proper documentation and eligibility verification are essential to avoid delays or shipment rejections.
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