FAQ Section 321 Entry Type 86

FAQ Section 321 Entry Type 86

Entry Type 86 is a US Customs and Border Protection (CBP) entry type for goods valued under $800 USD - previously allowed under what is commonly known as a Section 321. These are filed on the ACE manifest without a formal Customs entry, provided there were no entry restrictions. Entry Type 86 shipments are not required to pay duties and taxes and as a result, an entry bond is not required. This is an appealing option for many businesses. Keep reading to understand how Entry Type 86 will affect Section 321 shipments.

Why Did CBP Create Entry Type 86?

CBP created Entry Type 86 to better assess what goods are entering the US under this low value provision, which will improve their ability to screen these goods in the interest of the safety and security of the US.

Proposed Changes To De Minimis, Antidumping, Countervailing, Softwood Lumber And Seafood Imports

Are Duties And Taxes Owed?

No, your low value shipments will be entered as an entry; however, no duties and taxes will be applicable. A Power of Attorney will be required to be in place with your chosen Customs Broker in order to conduct customs business on your behalf, and you will receive a service fee from your Customs Broker for entry services. 

How Do I File An Entry Type 86?

Your Customs Broker will file an electronic Entry Type 86 the same way they file an electronic Entry Type 01 Consumption Entry or Type 11 Informal Entry.

Will I Need A Tax ID Number?

Depending on the commodity, you may or may not need to provide a Tax ID number for the consignee at the time of entry.

Are Entry Type 86 Entries Paid On Statement?

Entry Type 86 entries are not required to be paid on statement.

Is An Entry Type 86 Allowable For PGA Regulated Goods?

Yes, provided there are no fees associated with the PGA. If there are, Entry Type 86 is not allowed. Additionally, goods subject to Anti-dumping and or Countervailing duties, quota and other products such as alcohol and tobacco are excluded from Entry Type 86 use.

Are you looking for assistance importing your low-value goods? Call us to understand your options.

Looking for a customs broker to assist with your imports? We can help!
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About Author
Misty Gibbins

Misty has been working in the brokerage business for 36 years. She was the manager of the Blaine Office of Peace Bridge Customs Brokers for nine years, before coming to Pacific Customs Brokers Inc. US operation. Misty has worked in the trade compliance group at PCB for the past 13 years. She is currently the Senior Trade Regulatory Analyst, which involves keeping up with trade related regulatory changes.

While we strive for accuracy in all our communications, as the Importer of Record it is incumbent upon your company to ensure that you are aware of the requirements under the new regulations so that you maintain compliance as always.
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