CBP Clarifies Use of Entry Type 86, Chapter 98 When Filing for Customer Returns
CBP is clarifying how the ACE Entry Type 86 Test governing de minimis shipments applies to customer returns under Chapter 98 of the Harmonized Tariff Schedule of the U.S., according to an Oct. 4 cargo systems message. The agency said…
Sign up for a free preview to unlock the rest of this article
If your job depends on informed compliance, you need International Trade Today. Delivered every business day and available any time online, only International Trade Today helps you stay current on the increasingly complex international trade regulatory environment.
a Chapter 98 classification is not applicable if using the Section 321 duty exemption under Type 86. The merchandise would still enter duty-free under Type 86, but the consignee will be subject to the $800/day de minimis limit, CBP said. "Filers should assess whether filing under the Entry Type 86 or filing a formal or informal entry under Chapter 98 is more advantageous when processing returns, as both are permissible," it said.