In a Cargo Systems Messaging Service (CSMS) bulletin published on April 10, 2024, U.S. Customs and Border Protection (CBP) announced the release of an entry type 86 guidance fact sheet.
This fact sheet covers entry type 86 guidance topics such as Importer of Record (IOR) requirements, Power of Attorney (POA), and the applicability of reasonable supervision and control standards.
CSMS # 60134214 can be found here:
https://content.govdelivery.com/bulletins/gd/USDHSCBP-3959346?wgt_ref=USDHSCBP_WIDGET_2
The entry type 86 guidance fact sheet can be found here:
https://www.cbp.gov/document/fact-sheets/fact-sheet-entry-type-86-guidance