Cellfeee via eBay offers the open-box Unlocked Apple iPhone 7 32GB GSM Smartphone in several colors for $319.99 with free shipping. That's $10 under our open-box mention from five days ago and the lowest price we've seen for a new or open-box unit. (It's $129 less than you'd pay for a sealed unit now.)
Note: It's new but comes in an after-market box with after-market accessories. No warranty information is provided.
Here's how to minimize and delay the chunk that Uncle Sam claims.