This page was created to answer questions to E-Commerce email inquiries to assist customers in having a better understanding of e-commerce processes and trade activities.
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Section 321 does not allow:
Merchandise subject to antidumping and countervailing duties.
Merchandise subject to quota.
Merchandise subject to a tax imposed under the Internal Revenue Code that is collected by other agencies on imported goods (e.g. alcohol and tobacco products, etc.).
Merchandise subject to fees not waived by another government agency.
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Pursuant to the Customs Modernization Act, it is the responsibility of the importer to use “reasonable care” to “enter,” “classify” and “value” the goods and provide any other information necessary to enable CBP to properly assess duties, collect accurate statistics, and determine whether all other applicable legal requirements are met.
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Yes.
