On August 3, 2020, U.S. Customs and Border Protection (CBP) issued an administrative ruling that clarifies “the duty-free exemption status of certain low-value shipments sent to U.S. fulfillment centers and domestic warehouses.”
Section 321 allows for qualifying merchandise to enter duty and tax-free if it is imported by “one person on one day.” Fulfillment centers and domestic warehouses are recognized in the ruling as the “one person” for goods that have not been sold to a specific consumer at the time of importation into the U.S. This includes them for potential Section 321 eligibility. The ruling also allows foreign sellers to be the “one person” for purposes of Section 321 eligibility.
The administrative ruling can be found here:
https://rulings.cbp.gov/ruling/H290219
CBP’s press release can be found here:
