Type 86 entry

Also called: Section 321 data entry · ET86

An ACE entry type created for low-value shipments claiming the Section 321 de minimis exemption with data filed electronically. Since the US suspended duty-free de minimis treatment for commercial shipments from all countries in August 2025, its use has been sharply limited and such goods now generally need informal or formal entry.

In practice

Sellers who relied on Type 86 for direct-to-consumer shipping must now plan for duties and a different entry type.

Applies to: USA

Related terms

De minimis threshold
A value limit below which imported goods are cleared without duty or with simplified formalities. The EU ended its 150 euro duty relief on 1 July…
Informal entry (Type 11)
A simplified US entry for lower-value shipments, generally up to USD 2,500, that does not require a customs bond and is liquidated at the time of…
ACE
The US single window system used by CBP and partner government agencies to process imports and exports. Entries, entry summaries, export filings and…
Low-value consignment
A shipment, typically an e-commerce parcel, whose value falls below a threshold that triggers special tax or customs rules. In the EU and UK, VAT on…

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