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E-Commerce and Section 321 Shipments

Updated: Feb 9, 2020

Since the creation of the internet, countries all over the earth have made advances in economic activity. The internet has empowered consumers to easily make purchases online resulting in an increase in imports of small packages. With increasing volumes of imports, this creates more inspection challenges for CBP.




To help with this problem, Section 321 of the Tariff Act of 1930 has been passed. This authorizes CBP to exempt merchandise that has a retail value of no more than $800, from taxes. This program allows CHB to "monitor and protect against illegitimate trade while providing the public the benefits of duty free shipments for qualified imports."


Additional Resources:

Any questions about E-Commerce and Section 321?

Call us at 714-738-1196 or email us at info@spiritchbinc.com




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