The 321 De Minimis Shipment: Maximizing Savings and Avoiding Penalties Amid an Uncertain 321 Policy Future

November 8, 2022 2:00pm

Nate Bolin
Partner
DLA Piper

Jean-Rene Broussard
Associate General Counsel – U.S. Regulatory Legal Department
DHL Americas

Dave Pentland
Senior Vice President, Compliance
Carson International

A de minimis shipment, also called a Section 321 shipment, allows for goods valued at $800 US Dollars or less to enter duty-free into the United States. This regulation provides a great option for importers to save money and time. It has also spurred an eruption of global e-commerce. The U.S. International Trade Commission (USITC) however has launched an investigation into the economic impact of this $800 “loophole” on U.S. manufacturing, which signals a possible sunset of the rule (rule comes before the House and Senate in March 2023). During this hands-on session, learn from the experts about how to leverage the 321 as a cost saver, how to avoid potential compliance pitfalls and a prediction on what the future of this rule is as it sits with the USITC.
  • How to declare a Section 321 shipment
  • Avoiding CBP Penalties and Problems
    • Identify the particular shipment the Section 321 claim will be used each day.
    • Use a customs broker to ensure consistent filing of import/export transactions.
    • Communicate regularly with the logistics team including carriers, freight forwarders, and customs brokers.
  • The USITC’s investigation into the rule’s negative economic impacts as a driver of an influx of imports that do not pay duties, taxes, and fees: Does this give imports a significant advantage over U.S.-made goods?
  • HYPOTHETICAL DE MINIMIS TRADE SCENARIO