Articles for “321 de minimis”

De minimis is a policy described in Section 321, 19 USC 1321. It allows the import of articles duty and tax free, provided their aggregate fair retail value does not exceed $800 in the country from which the articles are imported.  Additionally, the articles must be imported by only one person on one day. The previous de minimis threshold was $200, but the Trade Facilitation and Trade Enforcement Act of 2015 increased it to $800. Increasing volumes of de minimis merchandise, along with enforcement concerns related to fentanyl and counterfeit merchandise, among other things, have prompted calls to restrict the pathway. De minimis goods may be cleared off manifest, or qualifying goods may be entered under the informal Type 86 entry type.