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U.S. test of Section 321 low-valued shipments via ACE

U.S. test of Section 321 low-valued shipments via ACE

U.S. Customs and Border Protection (CBP) today released for publication in the Federal Register a notice announcing a test of new functionalities related to the electronic entry filing for low-valued shipments through the Automated Commercial Environment (ACE).

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The Section 321 de minimis administrative exemption admits free from duty and tax, shipments of merchandise (other than bona-fide gifts and certain personal and household goods) imported by one person on one day having an aggregate fair retail value in the country of shipment of not more than $800.

During the CBP test, an owner or purchaser of a Section 321 low-valued shipment—or when appropriately designated, a customs broker appointed by an owner, purchaser or consignee—will be able to file a new type of informal entry in ACE for Section 321 low-valued shipments.

Section 321 low-valued shipments subject to partner government agency requirements will also be able to be entered into the United States using this new Section 321 informal entry type.

The CBP notice [PDF 310 KB] provides:

  • A description of the test
  • The requirements for filing the new informal entry type
  • Regulations that will be waived for test participants

Comments concerning the test program—to be known as the “ACE Entry Type 86 Test”—are requested. The test will start no earlier than September 28, 2019, and will continue until CBP issues an announcement in the Federal Register.


For more information on this topic or to learn more about KPMG’s Trade & Customs Services, contact:

Doug Zuvich
Partner and Global Practice Leader
T: 312-665-1022
E: dzuvich@kpmg.com

John L. McLoughlin
Principal and East Coast Leader
T: 267-256-2614
E: jlmcloughlin@kpmg.com

Andy Siciliano
Partner and National Practice Leader
T: 631-425-6057
E: asiciliano@kpmg.com

Steve Brotherton
Principal and Global Export and Sanctions Leader
T: 415-963-7861
E: sbrotherton@kpmg.com

Luis (Lou) Abad
Principal, Washington National Tax
T: 212-954-3094
E: labad@kpmg.com

Irina Vaysfeld
Principal
T: 212-872-2973
E: ivaysfeld@kpmg.com

Amie Ahanchian
Managing Director
T: 202-533-3247
E: aahanchian@kpmg.com

Robert Waldrop
Principal
T: 212-954-8117
E: rwaldrop@kpmg.com

Gisele Belotto
Managing Director
T: 305-913-2779
E: gbelotto@kpmg.com

Christopher Young
Principal
T: 312-665-3229
E: christopheryoung@kpmg.com

Andy Doornaert
Managing Director
T: 313-230-3080
E: adoornaert@kpmg.com

George Zaharatos
Principal
T: 404-222-3292
E: gzaharatos@kpmg.com

Jessica Libby
Managing Director
T: 612-305-5533
E: jlibby@kpmg.com

 

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