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How a US customs entry works

US customs entries explained: formal type 01, informal type 11, mail type 13 and the end of type 86, the importer of record, bonds and the deadlines.

Updated · 21 official sources

A US customs entry is the filing that asks CBP to release imported goods, followed by an entry summary that declares their classification, value and origin and pays the estimated duty. Entries are filed electronically in CBP's Automated Commercial Environment (ACE), and the duty isn't final until CBP liquidates the entry, normally within a year.

Rules as of 30 October 2026.

Which US entry types are there?#

US entry types are two-digit codes that tell CBP how a shipment is being entered. An online seller meets four in practice: the formal consumption entry, the AD/CVD consumption entry, the informal entry for shipments of $2,500 or less and, since September 2026, the mail entry. The type 86 entry that carried de minimis parcels no longer exists for sales.

Type Used for Status on 30 October 2026
01 Formal consumption entry, free or dutiable In use
03 Formal consumption entry for goods under an antidumping or countervailing duty order In use
11 Informal entry for shipments of $2,500 or less In use; CBP proposes a bond for every filer
13 Informal mail entry for postal shipments of $2,500 or less Optional test since 22 September 2026; from 20 January 2027 the informal route for mail with Section 201, 232 or 301 duties or under a partner agency; proposed as permanent
86 Section 321 de minimis entry ACE rejects it since 29 August 2025

An informal entry stops being available when any line worth over $250 is classified under chapter 99, subchapters III or IV, which is where the Section 232, 301 and 201 duties are listed (19 CFR 143.21). CBP's October 2026 proposal would remove that $250 limit, so goods with additional duties could be entered informally up to $2,500, but it isn't final.

Who can be the importer of record?#

The importer of record is the party named on the entry as responsible for it: the owner or purchaser of the goods, or a licensed customs broker appointed to act as importer. The importer of record owes the duty as a personal debt, and paying a broker doesn't clear it if the broker doesn't pay CBP (19 CFR 141.1).

Each importer files CBP Form 5106 to get an identification number, using its IRS employer identification number where it has one (19 CFR 24.5). A foreign seller without a US tax number can still be assigned a CBP number. The importer of record is also the only party, besides the broker that filed the entries, who can claim refunds such as the IEEPA refunds through ACE.

When does an entry need a customs bond?#

A customs bond is a contract with a surety that guarantees CBP gets the duties, taxes and fees owed and that the importer meets its other obligations. Formal entries need one. A continuous bond covers a year of entries; a single transaction bond covers one entry.

CBP's bond guidance sets the minimum continuous bond at $50,000 or 10% of the duties, taxes and fees paid in the previous 12 months, whichever is greater, in $10,000 steps up to $100,000. A single transaction bond is generally at least the entered value plus all duties, taxes and fees, and three times the value for restricted goods. The postal informal entry process also requires the filer to hold a bond, and CBP has proposed one for every type 11 and type 13 filer.

How long does each step take?#

A US entry runs on fixed clocks, from the Importer Security Filing before an ocean container is loaded abroad to the protest window after liquidation. Missing one can mean a penalty, a rejected filing or a duty you can no longer dispute. The table lists the deadlines in CBP's regulations.

Step Deadline Rule
Importer Security Filing, ocean cargo 24 hours before loading at the foreign port 19 CFR 149.2
Entry Within 15 calendar days after arrival 19 CFR 142.2
Entry summary with estimated duty Within 10 working days after entry 19 CFR 142.12
Post-summary correction Within 300 days of entry and at least 15 days before scheduled liquidation CBP PSC guidance
Liquidation Within 1 year of entry, extendable by CBP a year at a time 19 CFR 159.11, 159.12
Protest Within 180 days of liquidation 19 CFR 174.12
Records 5 years from entry 19 CFR 163.4

An entry not liquidated within its time limit is liquidated by law at the rate, value and amount the importer declared. After liquidation, corrections go through a protest or a prior disclosure, not a post-summary correction.

What fees does CBP charge on an entry?#

The merchandise processing fee (MPF) is CBP's charge for processing an entry, and it differs for formal and informal entries. For fiscal year 2027, from 1 October 2026, a formal entry pays 0.3464% of the value, at least $34.58 and at most $670.86. An informal entry filed electronically pays a flat $2.77.

Take a formal entry of goods worth $10,000: 0.3464% is $34.64, just above the minimum. Ocean shipments unloaded at ports covered by 19 CFR 24.24 also pay the harbor maintenance fee of 0.125% of value, $12.50 on the same goods. Express carriers pay $1.38 per waybill for shipments cleared through their hubs, and a formal entry filed manually adds a $4.15 surcharge. The landed cost calculator adds the right fee lines for the entry type.

How do mailed parcels enter now?#

Mailed parcels worth $2,500 or less use the postal informal entry process or the Entry Type 13 test, and CBP no longer collects duty from the addressee on delivery. From 20 January 2027, mailed goods with chapter 98 or 99 duties, agency requirements or a trade agreement claim need a formal entry, or Type 13 where CBP allows it.

The US postal guide covers the postal process step by step, the US de minimis suspension article has the full timeline, and the customs clearance guide covers what happens at the border.

What changed and when#

US entry rules moved with the end of de minimis: low-value shipments now need entries, the mail has its own process, and CBP has proposed tighter rules for informal entries. The timeline lists the changes to entry types, fees and deadlines since 2025, including the dates already set for 2027.

  1. Upcoming

    New mail entry rules apply

    Mailed goods with chapter 98 or 99 duties, agency requirements or a trade agreement claim need a formal entry, or Entry Type 13 where CBP allows it. 91 FR 66638 (opens in a new tab)

  2. Upcoming

    Comments due on the low-value shipment proposal

    Last day to comment on CBP's proposed informal entry changes. 91 FR 64532 (opens in a new tab)

  3. Type 13 accepts entries without full agency data

    CBP lets filers send Type 13 entries without complete electronic PGA data for now. 91 FR 66707 (opens in a new tab)

  4. Low-value shipment rules proposed

    Electronic informal entries, bonds for type 11 and 13 filers and no $250 chapter 99 limit. 91 FR 64532 (opens in a new tab)

  5. Fiscal 2027 user fees

    The formal entry MPF is 0.3464%, at least $34.58 and at most $670.86, and the electronic informal fee $2.77. 91 FR 48398 (opens in a new tab)

  6. Entry Type 13 test starts

    Mail shipments of $2,500 or less can be entered electronically in ACE. 91 FR 66707 (opens in a new tab)

  7. Postal informal entry process starts

    Mailed goods worth $2,500 or less are entered by the owner, buyer or broker with a bond. 91 FR 37801 (opens in a new tab)

  8. De minimis suspended in CBP regulations

    Shipments of $800 or less need a formal or informal entry. 91 FR 37789 (opens in a new tab)

  9. Type 86 entries rejected

    ACE stops accepting Section 321 filings and Type 86 cargo release. CSMS #66065494 (opens in a new tab)

Common questions#

What is the difference between formal and informal entry in the US?#

An informal entry covers shipments of $2,500 or less with a lighter data set and a flat fee, and CBP has proposed requiring a bond for it. A formal entry is needed above $2,500 or when a line over $250 carries a chapter 99 duty, and it needs a bond and pays the MPF on value.

Is entry type 86 still available?#

No. Since 29 August 2025 ACE rejects type 86 cargo release filings, because the de minimis exemption it relied on is suspended. Low-value parcels now use type 11, the postal process or the type 13 mail test.

When is a US entry final?#

When CBP liquidates it, normally within a year of entry. After that you have 180 days to protest.

Sources#