Section 321 De Minimis Rules for China Imports: What US Buyers Must Know in 2025

In my 20 years of sourcing from China, I’ve seen countless businesses rely on the $800 de minimis loophole to save on duties and taxes. But with recent policy shifts under Section 301 tariffs and the temporary suspension of duty-free entry for Chinese goods, that strategy is now a moving target. Understanding these rapid changes is critical if you want to avoid unexpected costs and customs delays.

What is Section 321 (321 programs)? 

Section 321, 19 USC 1321, describes the US’s de minimis. De minimis provides admission of articles at 0% duty and tax imposed on or by reason of importation. The duty-free value is USD 800 of aggregate dutiable value per person per day. This means that packages of up to 800 USD can be imported into the US tax-free and duty-free.

What is China Section 301-Tariff?

Products from China included in the Section 301 Tariff are subject to additional tariffs when sourced to the US. Some goods are subjected to 100% tariff rates simply because of their country of origin.

Previously, if products from China complied with Section 321, they could be imported duty—and tax-free. At the beginning of February 2025, products from China, regardless of their value, were subjected to all formal customs clearances, duties, and taxes. But the situation changed again on February 7, 2025. After the policy review, shipping from China duty-free is possible once again. It doesn’t mean that there won’t be further changes.

After all, about 40% of all US imports, including 70% of apparel and textiles sourced into the US, are being subjected to the change, not to mention many product groups affected by it.

Some operators dealt with this by importing from China to the US via Canada or Mexico, taking advantage of the free trade agreement between the US, Canada, and Mexico (USMCA/ CUSMA). Nowadays, this precedent is not feasible, considering new tariffs between North American countries.

What about buying on Shein, Temu, etc?

Shein and Temu are two of the most popular China-founded e-commerce platforms in the US. Products on these sites are covered by tariffs imposed under Sections 201 or 301 of the Trade Act of 1974 or Section 232 of the Trade Expansion Act of 1962. Once duty-free entry is revoked for products from China, these goods will no longer be exempted on the grounds of de minimis, just like products covered by antidumping or countervailing duty orders. All due duties will have to be paid.

When will Section 321 be changed?

The key takeaway here is that the rules can change overnight. Don’t assume de minimis will always apply to your shipments—especially for products covered by Section 201, 301, or 232 tariffs. To protect your supply chain, work with a trusted partner like China-Check for real-time supplier verification and factory inspections that ensure your goods meet customs requirements before they ever leave the factory.