Ruling Regarding Application of Section 321 from Foreign Trade Zones
U.S. Customs and Border Protection (CBP), in regard to an issue on whether merchandise imported in bulk above $800, admitted into an FTZ, and entered for consumption in shipments under $800 qualifies for informal entry procedures pursuant to Section 321, has ruled that you may not use the de minimis exception when you withdraw goods from an FTZ and you also can not break up a shipment to take advantage of the de minimis rule. This holding cites previous rulings in the FTZ context that goods are deemed imported prior to the date of admittance to an FTZ. At the time of importation, the bulk shipment is valued at more than $800 and the de minimis exception does not apply.
For the full ruling, see here.
© , NCBFAA, Washington D.C. Monday Morning eBriefing. Originally published [07/30/2018]. www.ncbfaa.org. Reprinted by permission.