One Account - One Place to Manage Everything
Meet all your import needs with CBPbrokers, you will get all clearance services swiftly at flat prices.
Get started today
Section 321 Entry Type 86
What is Section 321 Entry Type 86?
Section 321 Type 86 is a customs entry type for goods imported into the United States. This type of entry allows for the import of goods without the payment of duties and taxes if the value of shipment is less than US$800 in value.
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.
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.
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.
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.
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 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.
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.
Will an entry subject to Section 301/ Section 201 duties be allowed for Entry Type 86?
Yes, an entry that is subject to Section 301/ Section 201 that meets de minimis requirements may currently be filed as an Entry Type 86.
Working with CBPbrokers is the best way to expedite your $800-or-less-value express package pass through CBP clearance.