Every import into the United States has to be entered unless a specific exception applies, and the first decision in any entry is which procedure to use. Formal entry is the full process under 19 U.S.C. 1484, with a bond, an entry summary and a liquidation date a year out. Informal entry is the lighter route that 19 U.S.C. 1498 allows for shipments of $2,500 or less. The choice between formal vs informal entry sets the paperwork, the fee, the bond and how long the entry stays open to review.
The line used to matter mostly to e-commerce sellers. It now matters to large importers too, because de minimis is suspended, goods carrying Chapter 99 duties such as Section 232 follow special rules below the threshold, and CBP proposed on 8 October 2026 to put bonds and stricter filing rules on informal entries. This guide covers the threshold, the entry type codes, what forces a formal entry, bonds, fees and liquidation, and what is changing.
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The $2,500 Line Between Formal and Informal Entry
Section 1498(a)(1)(A) of Title 19 authorizes regulations for the entry of merchandise when the aggregate value of the shipment does not exceed $2,500. CBP uses the full authority: under 19 CFR 143.21(a), shipments not exceeding $2,500 in value are eligible for informal entry. Above that, formal entry under 19 U.S.C. 1484 and 19 CFR Part 142 applies.
The threshold is per shipment, not per line or per invoice, and it is a ceiling for eligibility, not an obligation. An importer may always file formally below $2,500, and many do when they want a bonded, liquidated entry or a preference claim on the record. What an importer may not do is split one shipment to get under the line. Under 19 CFR 141.52, separate entries for portions of one consignment are allowed only where the Center director is satisfied there is no prejudice to enforcement, the revenue or efficient customs business.
Eligibility is also wider than the headline number in a few cases. Section 143.21 allows informal entry for household and personal effects, commercial samples and tools of trade under 19 CFR 10.68, and for products of the United States valued up to $10,000 returned for repair or alteration, or rejected by the foreign buyer and returned for credit.
The informal route is not a lower standard of care. Section 143.26 says a shipment valued between $800 and $2,500 may be entered, using reasonable care, by the owner or purchaser or by a licensed broker designated by the owner, purchaser or consignee. The importer of record carries the same liability for an informal entry as for a formal one.
Entry Type 01 vs Type 11, and the Codes Around Them
On the entry summary, the procedure is identified by a two-digit entry type code. In its 8 October 2026 proposed rule, CBP describes type 11 as the general informal entry type for merchandise valued at $2,500 or less, and type 01 as the general formal entry type. Type 12 is the informal variant for merchandise subject to a quota or visa, and CBP notes it is rarely used.
Type 11 is now the main informal channel by a wide margin. The same notice reports 52,450,418 type 11 entries filed between 1 September 2025 and 31 May 2026, of which 0.14% were paper. CBP expects that volume to keep growing as goods formerly eligible for de minimis shift to type 11.
How each code is reported in the header of the entry summary is covered in our CBP Form 7501 guide. The point here is that the code is not cosmetic. It decides whether the entry needs a bond, how it liquidates, and which fee schedule applies.
| Code | Procedure | Value range | Status (October 2026) |
|---|---|---|---|
| 01 | Formal consumption entry | Any value; required above $2,500 | In use |
| 11 | Informal entry | $2,500 or less | In use; bond and electronic filing proposed |
| 12 | Informal entry, quota or visa goods | $2,500 or less | In use, rarely |
| 86 | Section 321 release test | Formerly $800 or less | Test suspended with de minimis |
| 13 | Electronic informal mail entry | $2,500 or less, postal | Under test; proposed as a regular type |
What Forces a Formal Entry Below $2,500
The most important exception is in the text of 19 CFR 143.21(a) itself. Articles valued over $250 that are classified in Chapter 99, Subchapters III and IV of the HTSUS are excluded from informal entry. Subchapter III is where temporary additional duties sit, including Section 232 duties, so a shipment valued over $250 that carries one of them currently needs a formal entry even though it is below $2,500. The same $250 carve-out appears in 19 CFR 141.82(d) for installment shipments and in 143.23(d).
The second is CBP’s discretion. Under 19 CFR 143.22, CBP may require a formal consumption or appraisement entry for any merchandise if it deems it necessary for admissibility enforcement, revenue protection or the efficient conduct of customs business. In practice, a port can demand formal entry for a shipment the importer expected to clear informally, and the importer then needs a bond in place to get the goods released.
Third, an informal entry is only as simple as the goods allow. Cash deposits for antidumping and countervailing duties, quota status and partner government agency data requirements attach at any value, and the importer has to identify them before choosing the procedure. Low-value shipments are where those flags most often go unnoticed.
Bonds: Formal Entries Need One, Informal Entries May Soon
Formal entry requires security before release. Under 19 CFR 142.4(a), merchandise is not released on a formal entry unless a single entry or continuous bond with the basic importation and entry conditions of 19 CFR 113.62 is on file, subject to the limited exceptions in that section, under which the port director may waive surety or cash deposit on the bond for low-value, non-quota shipments. How the amount is set, and when a single transaction bond beats a continuous one, is covered in our guide to the customs bond.
Informal entries are bonded today only in certain situations. CBP’s Low-Value Shipments proposed rule, published at 91 FR 64532 on 8 October 2026, would require every type 11 and type 13 filer to hold a basic importation and entry bond, single transaction or continuous, and would set a minimum amount for liquidated damages on breaches tied to those entries. Comments close on 7 December 2026.
Executive Order 14411 points the same way. Section 2(a)(ii) directs DHS to require that a bond, sufficient tangible domestic assets or both back every formal entry and every informal entry. For an importer that has relied on informal entry to avoid carrying a bond for a parts or samples flow, the cost comparison between the two procedures is about to change.
Timing, Fees and Liquidation
Under 19 CFR 141.5, entry must be made within 15 calendar days of arrival. For a formal entry, the entry summary with estimated duties follows within 10 working days of entry under 19 CFR 142.12(b), unless it is filed at the time of entry. The broader sequence from arrival to release is set out in our walkthrough of customs clearance procedures.
The merchandise processing fee is where the procedures differ most visibly. From 1 October 2026, formal entries pay 0.3464% of value, with a minimum of $34.58 and a maximum of $670.86 per entry, under CBP’s fiscal year 2027 user fee notice at 91 FR 48398. Informal entries pay a flat $2.77 when automated and not prepared by CBP, $8.30 when manual and not prepared by CBP, and $12.45 when manual and prepared by CBP personnel.
Liquidation is the third difference, and the least appreciated. Under 19 CFR 159.10, an informal entry is liquidated on the date the importer pays the duty, or on release if it enters free. A formal entry stays open until CBP liquidates it, or until it liquidates by operation of law one year after entry under 19 CFR 159.11. Either way, the 180-day protest window under 19 CFR 174.12 runs from the liquidation date, so an informal entry closes much sooner.
| Feature | Formal entry | Informal entry |
|---|---|---|
| Legal basis | 19 U.S.C. 1484; 19 CFR Part 142 | 19 U.S.C. 1498; 19 CFR Part 143, Subpart C |
| Value | Any; required above $2,500 | $2,500 or less, with exceptions |
| Bond | Required, 19 CFR 142.4 | Only in certain cases; proposed for all type 11 |
| MPF from 1 October 2026 | 0.3464%, min $34.58, max $670.86 | $2.77, $8.30 or $12.45 flat |
| Liquidation | Posted by CBP, or by law at one year | On payment of duty, or on release if free |
Where Section 321 and Type 86 Used to Sit
Below informal entry sat a third layer: the de minimis administrative exemption under 19 U.S.C. 1321(a)(2)(C) for shipments of $800 or less, cleared either by release from manifest or through the Entry Type 86 test in ACE. That layer is gone for practical purposes. CBP’s interim final rule at 91 FR 37789, effective 24 June 2026, states that merchandise valued at $800 or less arriving by any mode other than the international postal network must now use formal or informal entry, and that CBP has suspended the Entry Type 86 test.
The result is that type 11 is the main informal method for those shipments, with formal entry as the alternative. The dated history of the suspension, the postal track and the statutory termination are covered in our explainer on the de minimis rule.
The Low-Value Shipments Proposal and Foreign Importers
The 8 October 2026 proposed rule rewrites informal entry rather than just bonding it. Type 11 entries would have to be filed electronically, upon or before the date of importation instead of within 15 days of arrival. Filers would report a final deliver-to party where it differs from the ultimate consignee. A consignee that is not the owner or purchaser, such as a forwarder or carrier, would have to appoint a licensed broker who acts as importer of record, mirroring the rule for formal entries.
One change runs the other way. CBP proposes to remove the $250 cap for Chapter 99, Subchapters III and IV from 19 CFR 143.21, so goods carrying Section 232 duties and valued between $251 and $2,500 could be entered informally. It also proposes to widen 143.22 so CBP can require formal entry for any importer, any manufacturer’s goods, or any period it deems necessary. Until a final rule is published, the current text applies.
The second change comes from Executive Order 14411, section 2(b), which directs DHS to prohibit a foreign importer of record from filing informal entries at all. As of 14 October 2026 we have found no Federal Register rule implementing it. If implemented as written, a foreign seller acting as importer on duty-paid sales would need a formal entry, and therefore a bond, on every shipment regardless of value.
Choosing the Procedure on a Mixed Import Program
For a large importer, the question is rarely one shipment. It is which flows should be informal by design: samples, replacement parts, returned US goods, and low-value supplier shipments. The test for each flow is whether it can carry a Chapter 99 duty, whether a partner agency wants data, who the importer of record is, and whether it already sits under a continuous bond.
Illustrative example: a manufacturer receives weekly courier shipments of spare parts made of steel and subject to a Section 232 duty, each valued at about $1,200. Under current 143.21 every one of them needs a formal entry and pays at least the $34.58 minimum fee, because the value exceeds $250 and the goods carry a Subchapter III duty. If the proposal is finalized, they could move to type 11 at a flat fee, but on a bond and filed on arrival.
A licensed customs broker can map those flows against the rules in force and the proposals pending, and pick the entry type shipment by shipment. CargoTrans has done that work for importers since 1989.
Frequently Asked Questions
What is the difference between formal and informal entry?
Formal entry is the full procedure under 19 U.S.C. 1484, required for shipments over $2,500, with a bond, an entry summary and liquidation up to a year later. Informal entry under 19 U.S.C. 1498 is available for shipments of $2,500 or less, generally without a bond today, with a flat processing fee and liquidation on payment of duty.
What is the informal entry limit in the US?
$2,500 per shipment under 19 CFR 143.21(a). Articles valued over $250 classified in Chapter 99, Subchapters III and IV of the HTSUS, such as goods subject to Section 232 duties, are excluded and need a formal entry. Returned US goods qualify up to $10,000 in some cases.
What is entry type 01?
Entry type 01 is the general formal consumption entry code reported on the entry summary. Type 11 is the general informal entry type for shipments of $2,500 or less, and type 12 is the informal variant for quota or visa goods.
Does an informal entry need a customs bond?
Today only in certain situations. CBP’s proposed rule of 8 October 2026 would require a basic importation and entry bond for every type 11 and type 13 filer, and Executive Order 14411 directs DHS to require a bond or domestic assets for all entries. Formal entries already require a bond under 19 CFR 142.4.
Can CBP require formal entry for a shipment under $2,500?
Yes. Under 19 CFR 143.22, CBP may require formal entry for any merchandise when it deems it necessary for admissibility enforcement, revenue protection or the efficient conduct of customs business. A pending proposal would extend that power to specific importers, manufacturers and time periods.
Is Entry Type 86 still available?
No. CBP suspended the Entry Type 86 test together with the de minimis exemption. Shipments of $800 or less arriving by modes other than international mail must now use informal entry, normally type 11, or formal entry.
