De Minimis (Section 321) — Definition & 2025 Compliance Guidelines Updated Dec 2025
Source: U.S. Customs and Border Protection (CBP), Department of Homeland Security (DHS), WinsBS Research (2025). This guide provides an overview of the De Minimis rule, its impact on cross-border e-commerce shipments, and compliance requirements for U.S. importers.
Industry Standard Definition
View Official Definition
De Minimis (Section 321) refers to the U.S. customs rule that allows shipments valued at $800 or less to enter the country duty-free. This applies to goods that meet the specific conditions outlined by U.S. Customs and Border Protection (CBP) under Section 321 of the Tariff Act.
— U.S. Customs and Border Protection (CBP), 2025
Compliance Requirements (2025)
For shipments under $800 to qualify for duty-free entry under Section 321, importers must ensure the following:
Key Compliance Considerations
- Shipment Value: The total value of the goods must not exceed $800 USD.
- Shipment Frequency: Goods must not be shipped in multiple consecutive shipments to avoid evasion of the $800 limit.
- Non-Commercial Goods: The shipment must be non-commercial in nature (i.e., not for resale).
- Customs Documentation: Proper documentation, including item descriptions, must accompany the shipment to verify compliance.
Critical Risk Terms (2025)
Expert Analysis — WinsBS Research
View Analyst Insight
Maxwell Anderson, Editor-in-Chief & Data Director, WinsBS Research:
“The De Minimis rule is a vital tool for e-commerce sellers seeking to reduce shipping costs. However, with the expansion of enforcement measures in 2025, it is essential to adhere strictly to the value and frequency limitations to avoid triggering penalties.”
— Maxwell Anderson, WinsBS Research
De Minimis FAQ — Common Questions
What is the De Minimis rule under Section 321?
The De Minimis rule allows shipments valued at $800 or less to enter the U.S. duty-free, under certain conditions. It applies to non-commercial shipments and has specific guidelines for shipment frequency and documentation.
Can I ship multiple orders under Section 321 to exceed $800?
No. Repeated shipments within a short time frame to circumvent the $800 limit are considered a violation of the De Minimis rule and can result in penalties.
What documentation is required for Section 321 shipments?
You must provide clear and accurate product descriptions and value declarations. Additionally, a declaration of non-commercial intent must be included to qualify for duty-free entry.
WinsBS Blog Insights
De Minimis Compliance Checklist: Ensuring Duty-Free Shipments
Step-by-step guide to ensure your shipments meet Section 321 criteria and avoid customs issues.
Read Full Guide →
Avoiding Section 321 Violations: Risks & Penalties
Learn how to avoid the most common pitfalls and potential penalties associated with De Minimis shipments.
Read Full Guide →
Maximizing De Minimis Benefits: How to Leverage Section 321 for Cost Savings
Learn how to optimize your cross-border shipments using the De Minimis rule. Discover strategies to ensure your products qualify for duty-free entry while avoiding common pitfalls.
Read Full Guide →Content Attribution & License
General definitions and public references are shared under the CC BY-SA 4.0 License.
* Information verified as of December 2025. WinsBS Research assumes no liability for policy changes after publication.
