Section 321 (CBP Shipment Type)
| This article is part of the Shipment Release Types Guide |
| This shipment type is no longer valid and shipments can no longer qualify under Section 321 or Type 86 exemption |
A Section 321 was a U.S. Shipment Type for goods to clear through U.S. Customs and Border Protection on an ACE Manifest. It was a type of entry that allows for the release at the border of shipments valued at 800 U.S. dollars or less.
Previously, to qualify for Section 321 release a shipment must not exceed 800 U.S. dollars in value and must not be one of several lots covered by a single order or contract, the value of which would exceed $800. CBP may also refuse to release a shipment as Section 321 when taking into account risk considerations that may vary for different classes or kinds of merchandise.
On March 7, 2016 Section 321 informal entry limits increased from $200.00 USD to $800.00 USD.
On November 26, 2018 U.S. Customs and Border Protection began a phased approach for Section 321 non-compliance on ACE Manifests. Starting January 1, 2019 CBP will require an ACE Manifest for all Section 321 shipments. Failure to include Section 321 shipments on ACE Manifests may result in a monetary penalty starting at $5000 USD (for the first offence).[1]
Elimination of Section 321 Exemption
Since August 29, 2025, the United States has permanently ended the Section 321 "de minimis" exemption for low-value imports (traditionally under $800). This change eliminates the use of Entry Type 86 for duty-free processing. As a result, all shipments must now be filed as formal or informal entries in ACE and properly accounted for with duties, taxes, and fees. Highway and air carriers can no longer file Section 321 shipments on their ACE Manifests, which means e-Manifests must be updated to reflect standard entry types instead. Postal shipments must temporarily use either flat-rate duty or ad valorem calculation until February 28, 2026, when flat rates will no longer be allowed.[2]
Declaring a Section 321 Shipment in ACE Manifest
Before the Section 321 exemption was eliminated highway carriers entering the U.S. with Section 321 shipments were required to file an ACE eManifest for that truck.
Previously to report a Section 321 the carrier will need to create an ACE Shipment with the Shipment Type Section 321 and ensure that the shipment is transmitted on their ACE eManifest. The example below shows how to report Section 321 shipments using BorderConnect's ACE eManifest software.
Although a Section 321 shipment is different from a PAPS shipment, the carrier will still need to provide a unique Shipment Control Number, as well as all other information normally required for an ACE Shipment including Shipper, Consignee and Commodity information. Additionally, the carrier will need to enter the Value and Country of Origin of the goods as part of the ACE Shipment.
As with all Informal Entries, no Customs Broker should be involved and the carrier will not receive an Entry Number for the shipment. At the border, the driver should be prepared to show paperwork for the shipment to the Customs Officer.
Using the CSV Shipment Upload Feature (Bulk Shipment Upload)
BorderConnect provides a simple way for users to upload information for large amounts of shipments per eManifest. To learn how to upload shipments visit the ACE Shipment CSV Upload Feature within the BorderConnect ACE Software User Guide.