U.S. CBP expands Section 321 data pilot participation

U.S. CBP announced that it is expanding Section 321 data pilot participation

U.S. CBP announced that it is expanding Section 321 data pilot participation

U.S. Customs and Border Protection (CBP) today announced in a Federal Register notice [PDF 245 KB] that it is:

  • Modifying the Section 321 data pilot by adding optional data elements that may be submitted by any participant
  • Expanding the Section 321 data pilot to accept applications for additional participants in this test from all parties that meet the eligibility requirements
  • Extending the Section 321 data pilot through August 2025

Background

The Section 321 data pilot is a public-private partnership that mitigates risk and expedites legitimate low value e-commerce shipments. These shipments are entered under de minimis procedures that allow small packages valued at $800 or less to enter the United States tax and duty-free.

The Section 321 data pilot was implemented on August 22, 2019, to test risk segmentation benefits of accepting advance data from e-commerce supply chain partners, including nine voluntary pilot participants from a wide range of e-commerce supply chain providers.

New and existing pilot volunteers must transmit certain required data elements to CBP and will have the flexibility to transmit optional data elements as they are able to test the viability of sharing additional information. There is no limit to the number of volunteers CBP will accept for the expanded pilot, which will end in August 2025 unless further extended.


For more information, contact a professional with KPMG’s Trade & Customs services:

Doug Zuvich
Partner and Global Practice Leader
E: dzuvich@kpmg.com

John L. McLoughlin
Principal and East Coast Leader
E: jlmcloughlin@kpmg.com

Andy Siciliano
Partner and National Practice Leader
E: asiciliano@kpmg.com

Steve Brotherton
Principal and Global Export and Sanctions Leader
E: sbrotherton@kpmg.com

Luis (Lou) Abad
Principal, Washington National Tax
E: labad@kpmg.com

Irina Vaysfeld
Principal
E: ivaysfeld@kpmg.com

Amie Ahanchian
Principal
E: aahanchian@kpmg.com

Christopher Young
Principal
E: christopheryoung@kpmg.com

Gisele Belotto
Principal
E: gbelotto@kpmg.com

George Zaharatos
Principal
E: gzaharatos@kpmg.com

Andy Doornaert
Managing Director
E: adoornaert@kpmg.com

Jessica Libby
Principal
E: jlibby@kpmg.com

 

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.