Section 321 Duty Calculator: De Minimis Import Cost Check
Check whether a low-value shipment may qualify for Section 321 de minimis treatment and estimate what changes when duty-free entry is not available.
Section 321 can change whether duty is due
Section 321 is the de minimis pathway for low-value imports. When a shipment qualifies, it may enter without normal duty collection. When it does not qualify, the importer needs a normal duty and fee estimate.
Use the TariffCheck calculator if your shipment needs a full landed-cost estimate.
Section 321 check
| Question | Why it matters |
|---|---|
| Is the shipment value within the de minimis threshold? | Value is the first screen |
| What is the country of origin? | Some origins and product categories may face restrictions |
| Is the product subject to special enforcement? | Certain goods need closer review |
| Is the shipment commercial inventory? | Documentation and carrier handling matter |
If Section 321 is not available
Estimate:
- HTS duty
- Section 301 or other additional duty if applicable
- MPF or applicable entry fee
- HMF for ocean cargo where relevant
- Broker, bond, and delivery costs
Is Section 321 the same as duty-free forever?
No. It is a specific low-value entry pathway with rules and exclusions. If the shipment does not qualify, normal customs duty and fees may apply.