Section 321 vs a formal entry
Section 321 of the US Tariff Act lets a shipment valued at $800 or less enter the United States free of duty and tax, without a formal customs entry. For small Alibaba orders it can remove most paperwork — but the line between it and a formal entry matters.
| Criteria | Section 321 | Formal entry |
|---|---|---|
| Value limit | ≤ $800 | > $800 |
| Duty & tax | Waived | Assessed |
| Customs bond | Not required | Required |
| Broker | Optional | Required |
| Best for | Small parcels | Commercial shipments |
When you need a formal entry
Any shipment over $800, anything subject to partner-agency rules (FDA, CPSC, FCC), or any commercial load moving through a broker requires a formal entry. See Importing to the United States for the full process, and customs clearance from China for documentation.
Watch the de minimis rules
Section 321 treatment has been under active policy review. Confirm the current threshold with CBP before relying on it for a recurring import flow.
⚠️ Important for Alibaba Shoppers:
While the $800 Section 321 de minimis rule is still actively in effect for personal parcels, U.S. Customs has tightened the rules on “split shipments”.
If you buy multiple items from different Alibaba sellers on the same day, do not have them all shipped to your name and address at the same time. CBP’s system will flag aggregated packages over $800 as a single commercial shipment, forcing you into a formal customs clearance with extra fees.
To stay compliant: keep each parcel under $800, and make sure your Alibaba seller uses a USPS/FedEx/UPS shipping service that supports Type 86 clearance, which is designed specifically for these small e-commerce orders. Currently, Section 321 remains active, but always check the latest CBP announcements for updates.