A Type 86 Entry is a simplified electronic entry type available for low-value shipments qualifying for Section 321 de minimis treatment — that is, shipments valued at $800 or less per person per day under 19 U.S.C. § 1321(a)(2)(C). Type 86 was launched as a pilot in 2019 and transitioned to permanent status; it became the standard mechanism for filing de minimis e-commerce shipments.
Eligibility and treatment.
- Shipments valued ≤ $800 fair retail value
- One Type 86 entry per consignee per day
- Duty-free, MPF-free
- Filed electronically through ABI / ACE
- Available for FDA-regulated and other PGA (partner government agency) merchandise, with the appropriate data fields
Recent policy changes. The Section 321 de minimis exemption has been subject to ongoing regulatory and political pressure:
- In 2024-2025, the Biden and Trump administrations issued executive orders and CBP rulemakings to restrict de minimis for merchandise subject to Section 301, Section 232, and IEEPA tariffs
- Effective May 2, 2025, de minimis treatment is no longer available for postal shipments from China and Hong Kong; commercial shipments from those origins also lost de minimis eligibility on the same date
- Additional countries may follow
Importers relying on Type 86 should monitor CBP guidance and CSMS messages closely — the regulatory landscape is unusually fluid as of 2026.
Type 86 is distinct from informal entry (≤$2,500, duties apply) and formal entry (≥$2,500 or special requirements).