Import duty Entry Type 86

The US has introduced a new duty and customs declaration exemption for consignments not exceeding $800 from 28 September 2019 – Customs Entry Type 86.  In addition to saving on import taxes, it will speed-up the process for imports, especially for e-commerce sellers.

Previously, the import duties exemption was $200.

For qualifying packages, the seller, customer, shipper or customs broker does not have to complete formal declaration paperwork or pay any import taxes. All that is required is a Customs and Border Protection form. This is known as an Entry Type 86. The CBP is completed on the Automated Commercial Environment broker portal.

Informal Entry procedures have been available for some time in the US on personal goods. But Type 86, Section 321, extends it to commercial sales for the first time. It is initially limited to one entry per day per filer. Information required includes:

• Bill of lading or air waybill number
• Entry number
• Planned port of entry
• Shipper name, address, and country
• Consignee name and address
• Country of origin
• Quantity
• “Fair retail value” in the country of shipment
• 10-digit Harmonized Tariff Schedule number
• IOR (importer of record) number of the owner, purchaser, or broker

In Europe, there is a customs threshold of €150.

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