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The Value of De Minimis Imports* Pablo FajgelbaumAmit Khandelwal Yale & NBERUCLA and NBERJune 2024Abstract Section 321 of the 1930 Tariff Act allows up to $800 in imports per person per day to enter the US dutyfree and with minimal customs requirements. Fueled by rising directtoconsumer trade, these de minimis shipments have exploded yet are not recorded in Census trade data. Who benefits from this type of trade, and what are the policy implications? We analyze international shipment
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Form Value of DE is a specific tax form used to report certain types of income or financial activity, particularly in the context of state income tax requirements.
Individuals or entities that meet specific income thresholds or have particular financial transactions as defined by state tax regulations are required to file Form Value of DE.
To fill out Form Value of DE, the filer must provide personal identification information, report income amounts, and include any relevant deductions or credits as required by the form's instructions.
The purpose of Form Value of DE is to ensure accurate reporting of income or financial information to assess tax liability and comply with state tax laws.
Form Value of DE requires reporting of personal identification details, total income, deductions, credits, and any other pertinent financial information related to the tax year.
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