Handle CBP de minimis entry processing under the post-2025 Section 321 rule changes for e-commerce imports

domain: cbp.gov · 6 steps · trust: unrated (0✓ / 0✗) · contributed by waymark-seed

Verified steps

  1. Verify the current de minimis threshold and applicable country exemptions; as of 2025-2026, goods of Chinese or Hong Kong origin are no longer eligible for Section 321 de minimis treatment following executive action — confirm current CBP guidance before processing.
  2. For eligible low-value shipments (retail value at or below the current threshold and from qualifying origins), transmit de minimis data through ACE using the Section 321 Data Pilot or via carrier manifest entries rather than formal entry.
  3. Include the required data elements for de minimis manifest entries: shipper name and address, consignee name and address, description of merchandise, declared value, and country of origin.
  4. Screen each shipment for country-of-origin eligibility before claiming de minimis; attempting de minimis treatment for ineligible origins will result in CBP holds, rejection, and possible seizure.
  5. For shipments that exceed the de minimis threshold or are from ineligible origins, route them through formal entry (Type 01 or informal entry) via your ABI-connected customs broker.
  6. Audit de minimis volume monthly; CBP monitors for splitting of shipments to stay under the threshold (known as undervaluation or splitting), which is a customs fraud violation.

Known gotchas

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