Bond Spotlight - Entry Type 86, LVS
Customs has been testing a new entry type for low value shipments, Entry Type 86. This entry type was created to monitor the increasing volume of low value shipments entering the US, defined as “one shipment, per person, per day, not to exceed $800”. Customs is deploying updates to ACE, requiring certain data elements for all de-minimis shipments filed as Entry Type 86. On July 25, 2024, the first of two releases in ACE was deployed. This first release required the estimated date of arrival for all ET 86 submissions in ACE. Failure to provide this information will result in the entry rejecting with errors. See
CSMS # 61264910.
There is no bond requirement at this time for ET 86 and these shipments are not subject to duties, taxes and fees. If the shipment does not qualify for de minimis treatment, filers must convert the entry to ET 01 (Consumption) or 11 (Informal). The filing of ET 86 is considered “Customs business” and therefore Customs Brokers must have a valid Power of Attorney to file on behalf of the shipment owner/consignee.