US import de minimis: The $800 threshold and Section 321

If you are shipping something to the United States, you might be surprised by how simple it is compared to Europe or the UK. This is mostly thanks to the "de minimis" rule, which is much more generous in the US.

1. What is the $800 threshold?

In the US, the "de minimis" threshold is $800. This means that most packages worth $800 or less can enter the country without you having to pay any import duties or taxes.

The value is based on the fair retail price of the goods in the country they were shipped from. For personal shoppers, this covers the vast majority of international orders.

2. What is Section 321?

Section 321 is the specific part of US law that allows these low-value shipments to enter duty-free. Most shipments that fall under this category are "cleared on a manifest," which is a faster and easier process for customs.

There is one important rule: you can only import one Section 321 shipment per person, per day. If you have multiple packages arriving on the same day from different sellers and their combined value is over $800, customs might charge you duties on all of them.

3. What items are excluded from the $800 limit?

Not everything is duty-free just because it costs less than $800. Some things are always subject to duties or special taxes:

• Alcohol and tobacco: These have their own rules and are almost always taxed.
• Restricted goods: Items that need a permit or special inspection (like some food or plants) might still have fees.
• Anti-dumping goods: If an item is subject to anti-dumping or countervailing duties (like some steel or furniture from specific countries), the $800 limit doesn't apply.

4. What happens if my package is over $800?

If your order is worth more than $800, it is considered a "formal" or "informal" entry. You will likely have to pay customs duties and a "Merchandise Processing Fee" (MPF).

The courier will contact you to pay these fees before they deliver the package. For very expensive items, you might even need to hire a customs broker.

5. Do states charge sales tax on imports?

Generally, US Customs and Border Protection (CBP) does not collect state sales tax at the border. However, some states expect you to report and pay "use tax" on international purchases when you file your state tax return. In practice, most personal shoppers don't realize this is a requirement.