General Entry Type 86 Questions
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.
Yes, Entry Type 86 will have an entry number.
Yes, entry Type 86 will have an entry number.
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.
Providing an IOR number is conditional for Entry Type 86, subject to applicable Partner Government Agency (PGA) requirements.
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.
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.
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.
To qualify for Entry Type 86, the goods must have an aggregate fair retail value of $800 or less in the country of shipment.
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.
Yes. Brokers filing an Entry Type 86 on behalf of others must possess the proper permit.
Entry Type 86 Shipment Questions
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.
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. .
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
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.
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.
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.
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.
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
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.
Yes, an entry that is subject to Section 201 may be filed as an 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
Yes, an Entry Type 86 can be corrected prior to release.
No, a PSC cannot be filed for an Entry Type 86.
Yes, an Entry Type 86 can be cancelled.