United States Code

19 U.S.C. § 1321

Administrative exemptions

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Bills that would change it 34

  • HR 8687 ENDS Chinese Vapes Act of 2026 Amends its part · introduced · 119th Congress
  • HR 8580 Forestry Protection Act of 2026 Amends its part · introduced · 119th Congress
  • S 4303 ENDS Chinese Vapes Act of 2026 Amends its part · introduced · 119th Congress
  • HR 7638 FAIR Act of 2026 Amends its part · introduced · 119th Congress
  • HR 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. Amends 1321(a)(2) · enacted · 119th Congress
  • S 1867 Closing the De Minimis Loophole Act Amends 1321(a)(2) · introduced · 119th Congress
  • S 1185 FIGHTING for America Act of 2025 Amends · introduced · 119th Congress
  • HR 1840 Closing the De Minimis Loophole Act Amends 1321(a)(2) · introduced · 119th Congress
  • HR 805 End China’s De Minimis Abuse Act Amends · introduced · 119th Congress
  • S 263 FAIR Act of 2025 Amends its part · introduced · 119th Congress
  • S 206 Restoring Trade Fairness Act Amends · introduced · 119th Congress
  • HR 694 Restoring Trade Fairness Act Amends · introduced · 119th Congress
  • HR 322 Import Security and Fairness Act Amends · introduced · 119th Congress
  • HR 7571 Americas Act Amends · introduced · 118th Congress
  • HR 4148 Import Security and Fairness Act Amends · introduced · 118th Congress
  • HR 8059 U.S. Foreign Trade Zone Parity Act of 2024 Amends · introduced · 118th Congress
  • HR 7979 End China’s De Minimis Abuse Act Amends · introduced · 118th Congress
  • S 3878 Americas Act Amends 1321(a)(2) · introduced · 118th Congress
  • S 3431 Customs Modernization Act of 2023 Amends · introduced · 118th Congress
  • S 3384 Combating Cross-border Financial Crime Act of 2023 Amends its part · introduced · 118th Congress
  • S 2004 Import Security and Fairness Act Amends · introduced · 118th Congress
  • HR 1525 FAIR Act of 2023 Amends its part · introduced · 118th Congress
  • S 1969 De Minimis Reciprocity Act of 2023 Amends · introduced · 118th Congress
  • S 4645 Enhancing DHS Drug Seizures Act Amends its part · introduced · 117th Congress
  • HR 9050 Enhancing DHS Drug Seizures Act Amends its part · introduced · 117th Congress
  • HR 9167 Combatting International Drug Trafficking and Human Smuggling Partnership Act of 2022 Amends its part · introduced · 117th Congress
  • HR 6412 Import Security and Fairness Act Amends · introduced · 117th Congress
  • HR 2857 FAIR Act Amends its part · introduced · 117th Congress
  • HR 1895 FAIR Act Amends its part · introduced · 116th Congress
  • HR 5531 Opioid Emergency Response Act Amends · introduced · 115th Congress
  • HR 1057 STOP Act of 2017 Amends · introduced · 115th Congress
  • HR 1555 FAIR Act Amends its part · introduced · 115th Congress
  • S 642 FAIR Act Amends its part · introduced · 115th Congress
  • S 372 STOP Act of 2017 Amends · introduced · 115th Congress

The law today

From the official United States Code, current through Public Law 119-121.

(a) The Secretary of the Treasury, in order to avoid expense and inconvenience to the Government disproportionate to the amount of revenue that would otherwise be collected, is authorized, under such regulations as he shall prescribe, to— (1) disregard a difference of an amount specified by the Secretary by regulation, but not less than $20, between the total estimated duties, fees, and taxes deposited, or the total duties, fees, and taxes tentatively assessed, with respect to any entry of merchandise and the total amount of duties, fees, taxes, and interest actually accruing thereon; (2) admit articles free of duty and of any tax imposed on or by reason of importation, but the aggregate fair retail value in the country of shipment of articles imported by one person on one day and exempted from the payment of duty shall not exceed an amount specified by the Secretary by regulation, but not less than— (A) $100 in the case of articles sent as bona fide gifts from persons in foreign countries to persons in the United States ($200 in the case of articles sent as bona fide gifts from persons in the Virgin Islands, Guam, and American Samoa), or (B) $200 in the case of articles accompanying, and for the personal or household use of, persons arriving in the United States who are not entitled to any exemption from duty under subheading 9804.00.30, 9804.00.65, or 9804.00.70 of title I of this Act,1 or (C) $800 in any other case. The privilege of this subdivision (2) shall not be granted in any case in which merchandise covered by a single order or contract is forwarded in separate lots to secure the benefit of this subdivision (2); and (3) waive the collection of duties, fees, taxes, and interest due on entered merchandise when such duties, fees, taxes, or interest are less than $20 or such greater amount as may be specified by the Secretary by regulation. (b) The Secretary of the Treasury is authorized by regulations to prescribe exceptions to any exemption provided for in subsection (a) whenever he finds that such action is consistent with the purpose of subsection (a) or is necessary for any reason to protect the revenue or to prevent unlawful importations. (c) Any person who enters, introduces, facilitates, or attempts to introduce an article into the United States using the privilege of this section, the importation of which violates any other provision of United States customs law, shall be assessed, in addition to any other penalty permitted by law, a civil penalty of up to $5,000 for the first violation and up to $10,000 for each subsequent violation.
Official text at uscode.house.gov ↗