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Entry Type 86 Frequently Asked Questions

General Entry Type 86 Questions

Is Entry Type 86 filing mandatory?

No, Entry Type 86 is a voluntary test. The release from manifest process will continue to be an option for filing entry on de minimis shipments.

Will Entry Type 86 have an associated entry number?

Yes, Entry Type 86 will have an entry number.

 

Will entry Type 86 have an associated entry number?

Yes, entry Type 86 will have an entry number.

Who can file Entry Type 86?

An owner, or purchaser of a Section 321 low-valued shipment, or, when appropriately designated, a customs broker appointed by an owner, purchaser, or consignee. Note that consignees may only file by appointing a customs broker to act as the importer of record (IOR) for the shipment.

Will an IOR number be required for Entry Type 86?

Providing an IOR number is conditional for Entry Type 86, subject to applicable Partner Government Agency (PGA) requirements.

Is a power of attorney required for brokers to file Entry Type 86?

Yes, for purposes of this test customs brokers must be authorized to conduct customs business on behalf of the owner, purchaser, or consignee of eligible shipments through a valid power of attorney.

Is filing an Entry Type 86 considered customs business?

Yes, filing an Entry Type 86 is considered customs business due to the classification of the merchandise within a shipment at the 10-digit level of the Harmonized Tariff Schedule if the United States.

Do duties, taxes and fees, apply to Entry Type 86?

No. Shipments qualifying for Entry Type 86 are not subject to duties, taxes and fees. If the shipment requires fee collection (e.g. agricultural fees), filers must file a Type 01 Consumption or Type 11 Informal entry.

How is the value of de minimis determined?

To qualify for Entry Type 86, the goods must have an aggregate fair retail value of $800 or less in the country of shipment.

Is there a bond requirement for Entry Type 86?

There is no bond requirement for Entry Type 86. However, if CBP determines a shipment does not qualify for de minimis treatment and requires formal entry, a bond will be required to file an Type 01 Consumption Entry.

Can Entry Type 86 be filed at any commercial port of entry?

Yes. Brokers filing an Entry Type 86 on behalf of others must possess the proper permit.

Entry Type 86 Shipment Questions

How will CBP validate the “one shipment, per person, per day, not to exceed $800” requirement?

CBP’s expectation for all filers and self-filers participating in the test to exercise reasonable care, and fulfill their responsibility of complying with the statutory limitation for de minimis pursuant to 19 USC 1321.

Can a shipment be broken up to take advantage of the $800 duty free treatment?

No. Pursuant to 19 C.F.R. § 10.151, if a port director has reason to believe that a “shipment is one of several lots covered by a single order or contract and that it was sent separately for the express purpose of securing free entry,” he must not accord duty free treatment to the shipment. .

Can multiple shipments be consolidated into one Entry Type 86?

No, multiple shipments cannot be consolidated into one Entry Type 86. Only a simple one master house or bill can be provided on an Entry Type 86.

Entry Type 86 Admissibility Questions

Is Entry Type 86 applicable to all PGAs?

Entry Type 86 will be applicable to any PGA regulated commodity that requires a PGA message set, including those that have associated disclaims. Entry Type 86 is not available to PGA regulated commodities that require fee collection.

 

What is the difference between the current processing of de minimis shipments and entry Type 86?

Currently, shipments qualifying for de minimis treatment are subject to the release from manifest process, which cannot be used for PGA regulated commodities. Entry Type 86 will instead allow filing through ABI and can be used for PGA regulated commodities.

Are there goods that are not permitted be filed under Entry Type 86?

Yes. Goods subject to Antidumping/Countervailing Duty (AD/CVD), goods subject to quota, certain tobacco and alcohol products, and goods taxed under the Internal Revenue Code, are not permitted to be filed under Entry Type 86.

Can I file an Entry Type 86 for a Chapter 98 (Special Classification Provisions) commodity?

Filing an Entry Type 86 for a Chapter 98 commodity is permitted. In certain cases, a subheading under Chapter 98 is the only Harmonized Tariff Schedule of the United States (HTSUS)  classification that can be provided. However, if the goods can be classified under Chapters 1-97, please utilize those HTSUS numbers. The intent of collecting HTSUS data is for CBP to identify what goods are entering the United States under de minimis provisions. When utilizing Chapter 98, please be cognizant that certain goods, such as those subject to Antidumping/Countervailing Duty (AD/CVD), goods subject to quota, certain tobacco and alcohol products, and goods taxed under the Internal Revenue Code, are not permitted to be filed under Entry Type 86. In these cases, formal entry may be required.

Can I file an Entry Type 86 for a Chapter 99 (Temporary legislation; temporary modifications pursuant to trade agreements legislation; additional import restrictions pursuant to section 22 of the Agricultural Adjustment Act, as amended) commodity?

Filing an Entry Type 86 for a Chapter 99 commodity may be permitted if the underlying Harmonized Tariff Schedule of the United States number, that is classified under Chapters 1-97, is provided. When utilizing Chapter 99, please be cognizant that certain goods such as subject to Antidumping/Countervailing Duty (AD/CVD), goods subject to quota, certain tobacco and alcohol products, and goods taxed under the Internal Revenue Code, are not permitted to be filed under Entry Type 86.  In these cases, formal entry may be required.

Entry Type 86 Trade Remedy Questions

Will an entry subject to Section 301 duties be allowed for Entry Type 86?

Yes, barring subsequent notice to the contrary, an entry that is subject to Section 301 that meets de minimis requirements may currently be filed as an Entry Type 86.

Will an entry subject to Section 201 be allowed for Entry Type 86?

Yes, an entry that is subject to Section 201 may be filed as an Entry Type 86.

Will an entry subject to 232 be allowed for Entry Type 86?

Yes, an entry that is subject to 232 that meets de minimis requirements will be able to be filed as an Entry Type 86. Note that merchandise subject to a quota does not qualify for the de minimis exemption, nor is it eligible for informal entry procedures.

Entry Type 86 Modification Questions

Can an Entry Type 86 be corrected?

Yes, an Entry Type 86 can be corrected prior to release.

 

Can a Post Summary Correction (PSC) be filed for an Entry Type 86?

No, a PSC cannot be filed for an Entry Type 86. 

 

Can an Entry Type 86 be cancelled?

Yes, an Entry Type 86 can be cancelled.

Last modified: 
Wednesday, April 29, 2020 - 11:51