Section 321 is a customs entry type that allows you to import up to $800 in merchandise per person, per day, duty-free.
Ecommerce orders often fall into this category.
Full shipments are imported into Mexico via LA and placed in-bond in storage.
Merchandise is imported into the US only once purchased by online customers.
As long as each customer’s purchase is less than $800 in value, all duties and taxes are avoided under Section 321.
Let’s say you’re selling Chinese-made shoes online.
Full value of the shoes: $400,000
Tax Type
Percentage
Total
Tax Type
Customs Duty
Percentage
$400,000 x 32% =
Total
$128,000
Tax Type
Section 301 Duty
Percentage
$400,000 x 7.5% =
Total
$30,000
Tax Type
Harbor Maintenance Fee
Percentage
$400,000 x 0.125% =
Total
$500
Tax Type
Merchandise Processing Fee
Percentage
$400,000 x 0.3464% =
Total
$1,385.60
Tax Type
Total Duty:
Total Duty:
$159,885.6
Tax Type
Percentage
Total
Tax Type
Customs Duty
Percentage
No Tax
Total
$0
Tax Type
Section 301 Duty
Percentage
No Tax
Total
$0
Tax Type
Harbor Maintenance Fee
Percentage
No Tax
Total
$0
Tax Type
Merchandise Processing Fee
Percentage
No Tax
Total
$0
Tax Type
Total Duty:
Total Duty:
$0
HELP ME SAVE ON DUTIES AND TAXES
Powered by nextbracket.io
