U.S. Section 321 Type 86 Resource Center


Updated Information on Ecommerce-Related Customs Shipments

This resource center includes information regarding the Section 321 Type 86 entry for low-valued shipments into the U.S. Customs and Border Protection (CBP) Automated Commercial Environment (ACE). We encourage you to bookmark this page and to check back for updated information regarding the program.


What is Section 321 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. Goods purchased via ecommerce often fall within this value range. For Section 321 ACE is the system of record to enable submission.

Key Regulatory Update


China-originated goods are currently permitted entry into the United States via T86, however this can change rapidly as the regulation evolves.  Tap the expertise of technology that captures and streamlines regulatory change to help you maintain compliance.



Why is Entry Type 86 Changing?


U.S. Customs and Border Protection (CBP) has implemented rulemaking to address compliance challenges regarding de minimis entries. Since its initial introduction in 2019, CBP has seen a rise in Entry Type 86 shipments. It was determined that some of these shipments exceeded the Section 321 de minimuis threshold by shipping goods exceeding $800 to the same address, splitting shipments to fall below $800, not listing the fair market value of the goods, transporting dangerous or prohibited goods, or shipping commodities that should now be subject to tariffs.


How is CBP Increasing Enforcement?


Through the planned changes, CBP’s goal is to combine the two pilot programs, the Entry Type 86 Test and the Section 321 Data Pilot, under a new program called the Enhanced Entry Process. CBP is also strengthening its data collection requirements for low-cost goods entering the country and issuing warnings for those transmissions not in compliance.



How Is CBP Changing the Release from Manifest Process?


Basic Entry Process

CBP is modifying the ‘Release from Manifest’ process, now called the ‘Basic Entry Process’, to call for additional data elements that will assist CBP in verifying eligibility for duty- and tax-free entries. The agency will require the name and address of the person claiming the de minimis administrative exemption, ask for the name and address of the final recipient, and implement measures to ensure that the goods are listed at a fair retail value from the country of shipment. The 10-digit Harmonized Tariff Schedule of the United States (HTSUS) code to assess if the goods are subject to tariffs.

The chart below summarizes the additional data that is required:


Enhanced Entry Process

A new Enhanced Entry Process is proposed in the rulemaking, unifying aspects of the Section 321 Data Pilot and Entry Type 86 Test. To target high-risk shipments more effectively, this process requires advanced data submission regarding the contents, source, and destination of shipments. This includes providing the full owner or purchaser's name and address (not just the consignee) and the seller’s name and address (not just the shipper). Beyond this, additional information about the nature of the shipment is required to correctly identify the contents and the marketplace where the product was sold from to provide added visibility to where the online order originated.

The chart below summarizes the additional data that is required:


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Are Goods Subject to Remedial Tariffs Eligible for a De Minimis Exception?

The proposed rules make merchandise subject to trade actions, such as Section 301, 232, or 301 tariffs, ineligible for the de minimis exemption. Since the full 10-digit HTSUS code is required as part of the data set, CBP can determine whether the merchandise is subject to these trade actions. This means that the following products would no longer be able to take advantage of a de minimis exemption:

Is It Mandatory to Submit a Filing?


No, Entry Type 86 is a still voluntary test until the new processes are fully implemented. Automated Broker Interface (ABI) importer self-filers and designated customs brokers of de minimis shipments may file. For purposes of this test, customs brokers must be authorized to conduct business on behalf of the owner.


Are Some Goods Not Qualified to Take Advantage of a Section 321 Type 86 Filing?


Yes, some of the products that cannot be filed via this type of entry include shipments that require inspection; merchandise subject to Anti-Dumping Duties (ADDs) and/or Countervailing Duties (CVDs); products regulated by the U.S. Food and Drug Administration (FDA), Food Safety Inspection Service (FSIS), National Highway Transport and Safety Administration (NHTSA), Consumer Product Safety Commission (CPSA), and the U.S. Department of Agriculture (USDA).


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How Can Descartes Help?

Descartes’ technology can enable compliance with a broad range of customs and regulatory requirements worldwide as they evolve. We have been helping customers speed low-value shipments through U.S. Customs and Border Protection in large volumes to help drive up profitability and thrill clients. Our intuitive solution helps collect and validate the augmented data required for compliance, flag those products that no longer qualify for a low-value shipment due to inclusion in a tariff or Antidumping and Countervailing Duties (AD/CVD) cases. With Descartes technology in place, filers can move toward compliance without expending IT resources or operational bandwidth to meet regulatory requirements.