Section 321 of the U.S. Customs Code was created to help the flow of U.S. eCommerce sales from companies outside the United States. For most products, but not all, a company can import the goods into the United States as an “informal” entry, avoiding the need to formally declare them and thus avoiding any tariffs. The main limitation, however, is that no single box can be valued over US$800, and each box must be labeled and sent to a different address on any given day. Companies who can benefit from this type of entry are typically consumer product manufacturers, including electronics, sporting goods, apparel and other eCommerce sales.