U.S. CBP Entry Types: Complete Guide for Importers

Importing goods into the U.S. requires choosing the correct entry type. The right entry classification reduces costs, streamlines customs clearance, and protects against compliance risks. Below is a straightforward and comprehensive guide to all major CBP entry types used in 2025, including special programs like TIB and duty drawback.

Entry Type 01: Formal Entry

Purpose: Used for most commercial shipments over $2,500 or for regulated products, regardless of value.
Procedure:

• Submit required documents (invoice, Bill of Lading, packing list, CBP Form 3461/7501) through ACE.
• File a customs bond.
• Pay duties and taxes upon entry release.
• Comply with Partner Government Agency (PGA) requirements (FDA, EPA, etc.) if necessary.

Benefits:

• Necessary for high-value or regulated imports.
• Ensures full oversight and compliance.
• Required for goods intended for resale, manufacturing, or quota restrictions.

Entry Type 86: Section 321 De Minimis Entry

Purpose: For low-value shipments valued at $800 or less per day, per recipient. Fits e-commerce and direct-to-consumer models.
Procedure:

• File electronically before or upon arrival via ACE or approved system.
• Supply detailed merchandise data and, if necessary, PGA data.

Benefits:

• Fast, inexpensive, and simple import path.
• Most shipments enter free of duty and tax.
• No bond required for most shipments.

Important Update (2025): New rules and executive orders will limit or suspend de minimis eligibility, especially for goods from China or specified countries, and shipments must increasingly use other entry types.

Entry Type 21: Warehouse Entry

Purpose: Allows goods to be imported and stored in a bonded warehouse before entering U.S. commerce.
Procedure:

• File warehouse entry through ACE.
• Pay duties/taxes only when withdrawing goods for consumption.
• Goods may be re-exported from the warehouse without payment of duties.

Benefits:

• Defers duty and tax payments.
• Increases cash flow flexibility.
• Supports seasonal inventory and re-export operations.

Entry Type 06: Foreign-Trade Zone Admission (FTZ)

Purpose: Used for merchandise entering an FTZ for storage, manufacturing, or manipulation, before potentially entering U.S. commerce or being exported.
Procedure:

• File CBP Form 214 for FTZ admission (Type 06).
• No duty owed until goods are withdrawn for domestic consumption.
• File a standard entry type (often 01 or 21) when entering U.S. commerce.

Benefits:

• Defers or eliminates duties.
• Enables inverted tariff benefits if finished goods have a lower rate than components.
• Duty-free export is possible.
• Allows weekly aggregation of withdrawals to lower MPF fees.

Entry Type 23: Temporary Importation under Bond (TIB)

Purpose: For goods temporarily imported (up to 1 year, extendable) for display, trade shows, testing, repair, or similar uses. Goods must not enter regular U.S. commerce and must be exported or destroyed within the bond period.
Procedure:

• File entry type 23 at arrival; post a bond (usually double the estimated duties).
• Goods are admitted conditionally.
• Export or destroy goods and file proof with CBP to avoid duty liability.

Benefits:

• No up-front duty or tax payment.
• Ideal for temporary projects, equipment demos, or nonresident customs needs.
• Flexible period (1 year, extensions up to 3 years).
• MPF (Merchandise Processing Fee) not assessed.

Key Clarification:

• TIBs must use CBP Entry Type 23. Non-compliance (failure to export/destroy) triggers duty and liquidated damages.
• Only articles specified in HTSUS 9813.00.05–9813.00.75 are eligible.

CBP Duty Drawback

Purpose: Refunds up to 99% of duties and fees paid on imported goods that are later exported, destroyed, or used in manufacturing goods for export.
Procedure:

• Import goods under any qualifying entry type (commonly 01, 06, 21, or 23).
• Export, destroy under CBP supervision, or use goods in exported finished products.
• File a drawback claim electronically with supporting documentation.

Crucial Clarification:

• Drawback is not an arrival entry type. It is a special post-export refund claim (not assigned a numbered entry type on entry).
• Each drawback claim is assigned a unique CBP claim number.
• Drawback claims reference the original entry types of the imported goods.

Benefits:

• Recovers major import costs, improving cash flow.
• Encourages U.S. exports.
• Allows handling of returns, manufacturing inputs, and defective goods for refund.

Summary Table

Conclusion

Understanding and correctly using CBP entry types—Formal (01), De Minimis (86), Warehouse (21), FTZ (06), TIB (23), and drawback—gives importers the ability to optimize compliance, save money, and streamline global operations. Leverage the right entry type and refund mechanisms like drawback to stay competitive in the U.S. import market.