With de minimis suspended, low-value shipments now enter as formal entries (type 01) or informal entries (type 11), with a full HTS classification and duty assessed. The free pass is gone; the paperwork and the per-unit cost are not optional anymore.
What type 86 actually did
Entry type 86 was the filing used for de minimis shipments, goods valued at 800 dollars or less entering under 19 U.S.C. 1321. It let a shipment clear with minimal data, no duty, and no formal classification. For direct-to-consumer brands shipping single parcels from overseas, it was the whole import model: the parcel arrived, the carrier filed the type 86, and the customer never saw a duty line.
That model ended when de minimis was suspended in 2026. The suspension was not a rate change. It removed the exemption itself, which means the entry type that existed to claim it has nothing left to claim. A type 86 filed today does not get a low duty. It gets rejected, and the shipment sits until a valid entry is filed.
Related reading on this site: LandedWatch and LandedWatch cover the neighbouring problems in more depth.
What replaces it now
Shipments now enter as type 01 formal entries or type 11 informal entries, depending on value and the port's practice. A type 01 requires a full entry summary, a bond, and a 10-digit HTS classification. A type 11 is simpler and needs no bond, but it still requires classification and duty payment, and it is limited to lower-value shipments. Either way, someone has to classify the goods and someone has to pay the duty.
The practical change is who does the work. Under type 86 the carrier handled almost everything. Under a type 01 or 11 the importer of record is responsible for the classification, the value declaration, and the duty. Brands that never had a broker now need one, and brands that relied on the carrier's de minimis flow need a new standard operating procedure for every parcel. The broker fee is the smallest part of the cost. The classification errors are the expensive part.
The per-unit math changes
A 40 dollar parcel that cleared duty-free now carries duty at the HTS rate plus any Section 301 or Section 232 surcharges, plus a broker fee and a merchandise processing fee with a minimum near 32 dollars. On a single low-value parcel, the fees alone can exceed the duty. That is why the math pushes importers toward consolidation: ten parcels in one entry pay one processing fee and one broker fee, while ten separate entries pay ten of each.
The fix is not to find a new loophole. It is to reprice. Add the duty and the per-entry fees to the landed cost, divide by units, and see whether the retail price still works. Some products survive the change with a small price increase. Some do not, and the honest answer for those is to source them domestically or stop carrying them. A margin model built on an exemption that no longer exists is not a model.
Frequently asked questions
Can I still file a type 86 entry for low-value shipments?
No. With de minimis suspended, there is no duty-free entry to claim, and a type 86 has nothing to file against. Low-value shipments now need a type 01 formal entry or a type 11 informal entry.
What is the difference between a type 01 and a type 11 entry?
A type 01 is a formal entry that requires a bond and a full entry summary. A type 11 is an informal entry for lower-value shipments that needs no bond but still requires classification and duty payment. Your broker picks the right one for the shipment value.
Do I need a customs broker now?
In practice, yes. A type 01 entry needs a bond and a correct 10-digit HTS classification, and classification errors are the importer's liability. A licensed broker files the entry and stands behind the classification.
Does the merchandise processing fee apply to small shipments?
Yes, and it has a minimum of about 32 dollars per entry, which is why consolidating parcels into fewer entries matters. Ten separate entries pay the minimum ten times.