U.S. customs entry types: informal vs formal entry for ecommerce goods

U.S. customs entry types come down to informal vs formal: informal entry covers most shipments valued at $2,500 or less, while formal entry is required above that amount and for certain regulated goods. For ExperShip sellers, individual parcels usually clear as informal entries and inventory freight, such as an LCL shipment, clears as a formal entry.

Key takeaways

• The dividing line is a shipment value of $2,500 (19 CFR 143.21, checked October 2026). At or below it, informal entry is usually allowed. Above it, you need a formal entry and a customs bond.
• Since August 29, 2025, low-value parcels pay duty. Parcels that once rode the duty-free de minimis route now clear as informal entries with duties attached.
• Some goods need formal entry at any value, and ocean freight needs an ISF filing no matter which entry type you use.
• You are not legally required to hire a customs broker, but nearly every ecommerce importer does for formal entries. For parcels, your carrier's brokerage usually files for you.

US customs entry types: informal vs formal at a glance

A customs entry is the filing that tells U.S. Customs and Border Protection (CBP) what is arriving, what it is worth, how it is classified and who is responsible for it. It is the step that turns a shipment from "arrived at the border" into "released for delivery." The customs entry glossary page has the short definition. This table shows how the two main types differ in practice.

This is the practical summary of a larger topic. For the full import picture, see our cross-border ecommerce shipping guide.

What counts toward the $2,500 informal entry limit?

The limit applies to the value of the merchandise in the entry, not to the number of parcels, the weight, or the freight charge. It is measured on a single shipment to a single consignee arriving together. Two practical points trip people up.

• Value is the transaction value of the goods. What you paid or will be paid for them, per the commercial invoice. Shipping and insurance are not part of the informal threshold test.
• You cannot split to dodge the line. Breaking one $6,000 shipment into three $2,000 parcels sent to one consignee at the same time is treated as a single shipment by CBP. Deliberate splitting is a violation.

The rule is set in 19 CFR Part 143, the federal regulation on special classes of entry. Dollar limits in regulations can change, so confirm the current figure before you build a process around it. This article reflects the rule as of October 2026.

Which entry type do ecommerce goods use?

Match the entry type to how the goods travel and what is in the box. This table covers the common ecommerce scenarios.

Other items can force formal entry at any value or add requirements beyond CBP: goods subject to quotas, many goods regulated by agencies such as the FDA, USDA or CPSC, and some products with special entry conditions. If your product category is regulated, ask a broker before assuming informal entry applies.

What happened to Section 321 (type 86) entries?

Before August 29, 2025, many direct-to-consumer parcels valued at $800 or less used a special low-value entry (type 86) under Section 321 and paid no duty. That duty-free treatment is suspended. CBP made the suspension indefinite in June 2026. Parcels that used to clear that way now generally go through informal entry (or formal entry if the value or product requires it) and owe duty. Do not build a pricing model that assumes low-value parcels enter the U.S. duty-free. Our de minimis suspension explainer covers what changed and when.

What does each entry type cost?

Duty, the merchandise processing fee (MPF), and for ocean shipments the harbor maintenance fee (HMF) are separate line items. Duty depends on your HTS classification (the Harmonized Tariff Schedule code for your product) and the country of origin, plus any additional tariffs in force. You can run an estimate with our U.S. import duty calculator.

Here is an illustrative formal entry for an ocean inventory shipment. The 5% duty rate is a made-up example, not a rate for any real product.

Broker fees and bond premiums sit on top of that. A single-entry bond is generally set at the value of the goods plus duties and taxes. A continuous bond has a minimum of $50,000 and is more economical once you import several times a year. Premiums vary by surety company, so get quotes. The MPF minimum and maximum change each October 1, so check CBP's current table rather than trusting a number from last year.

For a $40 parcel, the math flips. The duty may be a couple of dollars, and the carrier may charge a brokerage or disbursement fee for advancing it. For low-value orders, those fees can matter more than the duty. The question of who pays is a shipping-terms decision. Our DDP vs DDU guide explains it. On ExperShip, DDP (duties and taxes paid by the shipper, taken from the prepaid balance) is available on the Custom plan only.

Do you need a customs broker?

Not legally. An importer can file its own entries. In practice, most ecommerce importers use a broker for formal entries, and almost every parcel importer relies on a carrier's brokerage for informal ones.

• Parcels (informal entry): UPS, FedEx and DHL operate in-house customs brokerages. They file the entry using the commercial invoice and customs data attached to the shipment, then bill duties and fees to the payer. You do not hire a separate broker.
• Freight (formal entry): Self-filing means setting up with CBP, buying a bond, and using ABI-certified software to transmit entries through the Automated Commercial Environment (ACE). A customs broker is a person or firm licensed by CBP to do that on your behalf under a power of attorney. For most small teams, the broker fee is cheaper than the time and the cost of a misclassified HTS code.

A broker files the entry, but you remain responsible as the importer of record, the party legally liable for the accuracy of the entry and the duties owed. Mistakes in value, classification or origin are yours to answer for. CBP's overview of the roles is at CBP Basic Import and Export.

How do you work out your entry type? A step-by-step check

1. Add up the invoice value of everything arriving together for one consignee. Use the goods value only.
2. Classify the product. Find the HTS code and check whether it is subject to quota, antidumping or countervailing duties, or another agency's rules. Any of these can push you into formal entry.
3. Compare with $2,500. At or below, and nothing restricted: informal is likely. Above, or restricted: plan for formal.
4. Check the mode. Ocean cargo needs an Importer Security Filing (ISF) transmitted at least 24 hours before loading at the foreign port, whatever the entry type. Late or missing ISFs carry liquidated damages of up to $5,000 per violation. See the ISF glossary page.
5. Line up the bond if formal. Decide between a single-entry bond and a continuous bond. See the customs bond definition.
6. Sort out the filer. For parcels, confirm the carrier will file and who pays duties. For freight, sign a power of attorney with a broker before the cargo sails.
7. Allow for the timeline. For arriving cargo, entry generally has to be filed within 15 calendar days of arrival. For formal entries, the entry summary and payment of duties are generally due within 10 working days of release.

Where ExperShip fits

ExperShip is multi-carrier shipping software plus an API. For parcels, international labels come with customs documents, which carriers and their brokerages use to file the informal entry. You can buy labels on every carrier at ExperShip's discounted rates without a carrier account of your own. Plans are on the pricing page. For sellers moving inventory, ExperShip runs LCL ocean freight from Turkey to the U.S. with weekly container departures, and cargo insurance is included on every LCL shipment. Inventory shipments like that are the ones that clear as formal entries. See when LCL ocean freight beats parcel or request a quote on the freight page. For the parcel side of cross-border, see cross-border shipping software, and for the basics of getting goods into the U.S., see how to ship to the USA from overseas.

Frequently asked questions

What is the difference between informal and formal entry?

Informal entry is a simplified filing for shipments valued at $2,500 or less that need no bond in most cases. Formal entry is the full process for larger shipments or restricted goods, with a customs bond, an entry, and an entry summary.

Can I still ship low-value parcels into the U.S. duty-free?

No. The Section 321 de minimis exemption has been suspended since August 29, 2025, and CBP made the suspension indefinite in June 2026. Low-value parcels now pay duty, typically through informal entry.

Do I need a customs bond for informal entry?

Generally no, though CBP can require one in specific cases. A bond is required for formal entry, either a single-entry bond for one shipment or a continuous bond (minimum $50,000) for repeated imports.

Does an ISF apply to informal entries?

The ISF depends on the transport mode, not the entry type. It applies to cargo arriving by ocean vessel, so an LCL shipment needs one even if its value is low. Parcels moving by air or ground do not need an ISF.

Who files the customs entry for a parcel I ship to the U.S.?

Usually the carrier's customs brokerage files the informal entry using the commercial invoice and customs data on the shipment. The duty is then billed to whoever is the payer under your shipping terms.

Shipping parcels into the U.S. or planning an inventory move? Start your 30-day free trial of ExperShip (no card needed) and buy international labels with customs documents attached.