Entry Type 86
A US electronic entry type created for low-value Section 321 shipments, largely displaced when the de minimis exemption was suspended.
Aliases: ET86, Type 86, Section 321 entry, 86类报关, 小额免税报关
What it was
Entry Type 86 was introduced by CBP in 2019 as a test programme for Section 321 shipments, the low-value consignments that entered duty-free under the de minimis threshold. It allowed a participating filer to submit the entry electronically before arrival, with data covering the consignee, the shipper, the value and a ten-digit tariff classification.
The design goal was visibility: the exemption removed duty, and Type 86 put the shipment back into the data system without imposing a full formal entry.
Why it mattered
Before Type 86, low-value parcels arrived with minimal data. CBP could not screen them for forced labour, product safety or intellectual property risk at scale. Type 86 gave the agency a data set per parcel, and it gave compliant importers a fast clearance route. Participating filers had to be bonded and to meet data quality requirements.
What happened to it
The programme depended on the Section 321 exemption. When that exemption was suspended for China and Hong Kong in 2025 and then for all countries, the legal basis for Type 86 entries disappeared for the affected shipments. Consignments now require a standard entry with duty assessment, and the volume of Type 86 filings collapsed.
As of late 2026 the entry type remains in the customs system, and the statutory repeal of the de minimis authority is scheduled for 1 July 2027. Treat Type 86 as a historical reference for how low-value clearance worked, not as a live route.
What replaced the workflow
Sellers now use informal or formal entries depending on value, with duty calculated at entry. Postal shipments are handled through duty collection by the postal operator. The practical differences from the Type 86 era are duty cost, data requirements and the need for a customs broker relationship.
Documentation that still matters
- Accurate ten-digit classification, now used for duty rather than only for risk scoring
- Consignee identification, since repeated consignees can change the entry treatment
- Value substantiation, because undervaluation is a penalty exposure
- Product admissibility evidence, including Section 301 applicability and forced labour due diligence
European comparison
The EU has no direct equivalent. Low-value consignments there are handled through ICS2 data and VAT treatment under IOSS, with customs duty applying above the value threshold.
Primary source: CBP Entry Type 86 test programme notices; 2025 executive actions on de minimis.