A Loophole for E-commerce? De Minimis Customs Entries Are Getting a Bad Rap Despite Compliance Requirements. Let Us Explain.

I. Introduction The growth of e-commerce has been undeniable over the past decade, steadily increasing from $1.3 trillion in retail sales in 2013 to $5.8 trillion in 2023 – a 346% increase. This growth is not only attributed to the ubiquitous platforms, e.g., Amazon’s and Alibaba’s of the world, but also to the emergence of…