| Entry type | Used for | 2025–2026 status |
|---|---|---|
| Type 01 — consumption (formal) | Most commercial imports, generally above USD 2,500 or subject to special rules | Main route for commercial cargo |
| Type 11 — informal | Lower-value shipments with simplified processing | Not available to foreign importers of record under the June 2026 order |
| Type 86 — Section 321 de minimis | Low-value shipments formerly duty-free | Suspended; statutory end July 2027 |
| Type 21 — warehouse | Goods stored in a bonded warehouse, duty deferred | Available — see FTZ & bonded |
| Type 06 — FTZ consumption | Goods withdrawn from a Foreign-Trade Zone | Available, with special rules for some tariffs |
What it means for exporters in Vietnam
- Expect formal entries — and formal-entry costs — for almost all commercial shipments.
- Low-value DDP parcels became more expensive per unit — see e-commerce after de minimis.
- Accurate HTS codes and values are required even for small shipments.
Sources: Supply Chain Dive and FreightWaves reporting on de minimis and the 2026 IOR order. Confirm details with a licensed broker.
