Notice2026-02351
Agency Information Collection Activities; Extension; International Mail Duty Worksheet (IMDW)
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
February 6, 2026
Issuing agencies
Homeland Security DepartmentU.S. Customs and Border Protection
Abstract
The Department of Homeland Security, U.S. Customs and Border Protection (CBP) will be submitting the following information collection request to the Office of Management and Budget (OMB) for review and approval in accordance with the Paperwork Reduction Act of 1995 (PRA). The information collection is published in the Federal Register to obtain comments from the public and affected agencies.
Full Text
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<title>Federal Register, Volume 91 Issue 25 (Friday, February 6, 2026)</title>
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[Federal Register Volume 91, Number 25 (Friday, February 6, 2026)]
[Notices]
[Pages 5505-5508]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-02351]
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DEPARTMENT OF HOMELAND SECURITY
U.S. Customs and Border Protection
[OMB Control Number 1651-0147]
Agency Information Collection Activities; Extension;
International Mail Duty Worksheet (IMDW)
AGENCY: U.S. Customs and Border Protection (CBP), Department of
Homeland Security.
ACTION: 30-day Notice and request for comments.
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SUMMARY: The Department of Homeland Security, U.S. Customs and Border
Protection (CBP) will be submitting the following information
collection request to the Office of Management and Budget (OMB) for
review and approval in accordance with the Paperwork Reduction Act of
1995 (PRA). The information collection is published in the Federal
Register to obtain comments from the public and affected agencies.
DATES: Comments are encouraged and must be submitted (no later than
March 9, 2026) to be assured of consideration.
ADDRESSES: Written comments and/or suggestions regarding the item(s)
contained in this notice should be sent within 30 days of publication
of this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Please submit
written comments and/or suggestions in English. Find this particular
information
[[Page 5506]]
collection by selecting ``Currently under 30-day Review--Open for
Public Comments'' or by using the search function.
FOR FURTHER INFORMATION CONTACT: Requests for additional PRA
information should be directed to Seth Renkema, Chief, Economic Impact
Analysis Branch, U.S. Customs and Border Protection, Office of Trade,
Regulations and Rulings, 90 K Street NE, 10th Floor, Washington, DC
20229-1177, Telephone number 202-325-0056 or via email
<a href="/cdn-cgi/l/email-protection#efacadbfb0bfbdaeaf8c8d9fc18b879cc1888099"><span class="__cf_email__" data-cfemail="8ac9c8dad5dad8cbcae9e8faa4eee2f9a4ede5fc">[email protected]</span></a>. Please note that the contact information provided
here is solely for questions regarding this notice. Individuals seeking
information about other CBP programs should contact the CBP National
Customer Service Center at 877-227-5511, (TTY) 1-800-877-8339, or CBP
website at <a href="https://www.cbp.gov/">https://www.cbp.gov/</a> gov/.
SUPPLEMENTARY INFORMATION: CBP invites the general public and other
Federal agencies to comment on the proposed and/or continuing
information collections pursuant to the Paperwork Reduction Act of 1995
(44 U.S.C. 3501 et seq.). This proposed information collection was
previously published in the Federal Register (90 FR 55150) on December
01, 2025, allowing for a 60-day comment period. This notice allows for
an additional 30 days for public comments. This process is conducted in
accordance with 5 CFR 1320.8. Written comments and suggestions from the
public and affected agencies should address one or more of the
following four points: (1) whether the proposed collection of
information is necessary for the proper performance of the functions of
the agency, including whether the information will have practical
utility; (2) the accuracy of the agency's estimate of the burden of the
proposed collection of information, including the validity of the
methodology and assumptions used; (3) suggestions to enhance the
quality, utility, and clarity of the information to be collected; and
(4) suggestions to minimize the burden of the collection of information
on those who are to respond, including through the use of appropriate
automated, electronic, mechanical, or other technological collection
techniques or other forms of information technology, e.g., permitting
electronic submission of responses. The comments that are submitted
will be summarized and included in the request for approval. All
comments will become a matter of public record.
Overview of This Information Collection
Title: International Mail Duty Worksheet.
OMB Number: 1651-0147.
Form Number: N/A.
Current Actions: Extension.
Type of Review: Extension (without change).
Affected Public: Individuals.
Abstract: In order to effectuate the President's Executive Order
14324 of July 30, 2025 (Suspending Duty-Free De Minimis Treatment For
All Countries), which suspends the duty-free de minimis exemption
provided under section 321(a)(2)(C) of the Tariff Act of 1930, as
amended, for all products, regardless of country of origin, valued at
$800 or less, and requires such articles, except those articles sent to
the United States through the international postal network, to be
subject to the formal or informal entry process, and establishes a new
duty rate for international postal packages sent to the United States
through the international postal network, the Secretary of Homeland
Security has determined that appropriate action is needed to ensure
collection of applicable duties as well as to modify the Harmonized
Tariff Schedule of the United States (HTSUS) as set out in the Annex to
this notice.
On January 20, 2025, the President declared a national emergency
with respect to the grave threat to the United States posed by the
influx of illegal aliens and drugs into the United States, in
Proclamation 10886 (Declaring a National Emergency at the Southern
Border of the United States). See National Emergencies Act (50 U.S.C.
1601 et seq.) (NEA).
In Executive Order 14193 of February 1, 2025 (Imposing Duties To
Address the Flow of Illicit Drugs Across Our Northern Border), the
President declared a national emergency regarding the unusual and
extraordinary threat to the safety and security of Americans, including
the public health crisis caused by fentanyl and other illicit drugs and
the failure of Canada to do more to arrest, seize, detain, or otherwise
intercept drug trafficking organizations, other drug and human
traffickers, criminals at large, and illicit drugs. In that order, the
President determined that it was necessary and appropriate to, among
other things, suspend duty-free de minimis treatment under 19 U.S.C.
1321(a)(2)(C) for articles described in section 2(a) and section 2(b)
of that order. In Executive Order 14226 of March 2, 2025 (Amendment to
Duties To Address the Flow of Illicit Drugs Across Our Northern
Border), the President paused the suspension of duty-free de minimis
treatment on such articles until the President received a notification
from the Secretary of Commerce that adequate systems are in place to
fully and expeditiously process and collect duties for such articles
that would otherwise be eligible for duty-free de minimis treatment.
In Executive Order 14194 of February 1, 2025 (Imposing Duties To
Address the Situation at Our Southern Border), the President declared a
national emergency regarding the unusual and extraordinary threat to
the safety and security of Americans, including the public health
crisis caused by fentanyl and other illicit drugs and the failure of
Mexico to do more to arrest, seize, detain, or otherwise intercept drug
trafficking organizations, other drug and human traffickers, criminals
at large, and illicit drugs. In that order, the President determined
that it was necessary and appropriate to, among other things, suspend
duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) for
articles described in section 2(a) of that order. In Executive Order
14227 of March 2, 2025 (Amendment to Duties To Address the Situation at
Our Southern Border), the President paused the suspension of duty-free
de minimis treatment on such articles until the President received a
notification from the Secretary of Commerce that adequate systems are
in place to fully and expeditiously process and collect duties for such
articles that would otherwise be eligible for duty-free de minimis
treatment.
In Executive Order 14195 of February 1, 2025 (Imposing Duties To
Address the Synthetic Opioid Supply Chain in the People's Republic of
China), the President declared a national emergency regarding the
unusual and extraordinary threat from the failure of the Government of
the People's Republic of China (PRC) to arrest, seize, detain, or
otherwise intercept chemical precursor suppliers, money launderers,
other transnational criminal organizations, criminals at large, and
illicit drugs. In that order, the President determined that it was
necessary and appropriate to, among other things, suspend duty-free de
minimis treatment under 19 U.S.C. 1321(a)(2)(C) for articles described
in section 2(a) of that order. In Executive Order 14200 of February 5,
2025 (Amendment to Duties Addressing the Synthetic Opioid Supply Chain
in the People's Republic of China), the President paused the suspension
of duty-free de minimis treatment for articles described in section
2(a) of Executive Order 14195 until the President received a
notification from
[[Page 5507]]
the Secretary of Commerce that adequate systems are in place to fully
and expeditiously process and collect duties for such articles that
would otherwise be eligible for duty-free de minimis treatment.
The President subsequently received notification from the Secretary
of Commerce that adequate systems have been established to process and
collect duties for articles of the PRC and Hong Kong that would
otherwise be eligible for duty-free de minimis treatment, and in
Executive Order 14256 of April 2, 2025 (Further Amendment to Duties
Addressing the Synthetic Opioid Supply Chain in the People's Republic
of China as Applied to Low-Value Imports), the President suspended
duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) for
products of the PRC and Hong Kong described in section 2(a) of
Executive Order 14195, as amended by Executive Order 14228 (Further
Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the
People's Republic of China). In addition, the President instructed the
Secretary of Commerce to submit a report regarding the impact of
Executive Order 14256 on American industries, consumers, and supply
chains and to make recommendations for further action as he deems
necessary.
In Executive Order 14257 of April 2, 2025 (Regulating Imports With
a Reciprocal Tariff To Rectify Trade Practices That Contribute to Large
and Persistent Annual United States Goods Trade Deficits), the
President declared a national emergency with respect to underlying
conditions indicated by the large and persistent annual U.S. goods
trade deficits. The President also provided that duty-free de minimis
treatment under 19 U.S.C. 1321(a)(2)(C) would remain available for
products described in section 3(a) of that order until the President
received a notification by the Secretary of Commerce that adequate
systems are in place to fully and expeditiously process and collect
duties applicable for articles otherwise eligible for duty-free de
minimis treatment.
The Secretary of Commerce has notified the President that adequate
systems are now in place to fully and expeditiously process and collect
duties for articles otherwise eligible for duty-free de minimis
treatment on a global basis, including for products described in
section 2(a) and section 2(b) of Executive Order 14193, section 2(a) of
Executive Order 14194, and section 3(a) of Executive Order 14257.
As stated in the President's Executive Order 14324 of July 30, 2025
(Suspending Duty-Free De Minimis Treatment For All Countries), the
President determined that it is still necessary and appropriate to
suspend duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) in
the manner and for the articles described below to deal with the
unusual and extraordinary threats, which have their source in whole or
substantial part outside the United States, to the national security,
foreign policy, and economy of the United States.
In Executive Order 14193 the President determined that it is
necessary and appropriate to suspend duty-free de minimis treatment
under 19 U.S.C. 1321(a)(2)(C) for certain Canadian goods to deal with
the emergency declared in Executive Order 14193, as amended. In the
President's judgment, this suspension is necessary and appropriate to
ensure that the tariffs imposed by Executive Order 14193, as amended,
are effective in addressing the emergency declared in Executive Order
14193 and that the purpose of this action and other actions to address
the emergency declared in Executive Order 14193 is not undermined. For
example, many shippers go to great lengths to evade law enforcement and
hide illicit substances in imports that go through international
commerce. These shippers conceal the true contents of shipments sent to
the United States through deceptive shipping practices. Some of the
techniques employed by these shippers to conceal the true contents of
the shipments, the identity of the distributors, and the country of
origin of the imports include the use of re-shippers in the United
States, false invoices, fraudulent postage, and deceptive packaging.
The risks of evasion, deception, and illicit-drug importation are
particularly high for low-value articles that have been eligible for
duty-free de minimis treatment.
Independently, the President also determined that it is necessary
and appropriate to suspend duty-free de minimis treatment under 19
U.S.C. 1321(a)(2)(C) for certain Mexican goods to deal with the
emergency declared in Executive Order 14194, as amended. In the
President's judgment, and for substantially similar reasons as above,
this suspension is necessary and appropriate to ensure that the tariffs
imposed by Executive Order 14194, as amended, are effective in
addressing the emergency declared in Executive Order 14194 and that the
purpose of this action and other actions to address the emergency
declared in Executive Order 14194 is not undermined.
Independently, and after considering information newly provided by
the Secretary of Commerce, among other things, the President determined
that it is still necessary and appropriate to continue to suspend duty-
free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) for certain
goods of the PRC and Hong Kong to deal with the emergency declared in
Executive Order 14195, as amended. In the President's judgment, and for
substantially similar reasons as above, this suspension is still
necessary and appropriate to ensure that the tariffs imposed by
Executive Order 14195, as amended, are effective in addressing the
emergency declared in Executive Order 14195 and that the purpose of
this action and other actions to address the emergency declared in
Executive Order 14195 is not undermined.
Also independently, the President determined that it is necessary
and appropriate to suspend duty-free de minimis treatment under 19
U.S.C. 1321(a)(2)(C) on a global basis to deal with the emergency
declared in Executive Order 14257, as amended. In the President's
judgment, this suspension is necessary and appropriate to ensure that
the tariffs imposed by Executive Order 14257, as amended, are not
evaded and are effective in addressing the emergency declared in
Executive Order 14257 and that the purpose of this action and other
actions to address the emergency declared in Executive Order 14257 is
not undermined.
The following modified information collection listed below is being
submitted to OMB for consideration of approval on an emergency
clearance, with the justification of an unanticipated event and reasons
to believe following the normal PRA process is likely to prevent or
disrupt the collection of information and cause public harm.
Modification of the CBP International Mail Duty Worksheet:
In order for carriers to submit the information required by E.O.
14324, as amended, carriers will fill out the modified CBP
International Mail Duty Worksheet (IMDW) and submit it via email to
<a href="/cdn-cgi/l/email-protection#7b38392b3f363b18190b551c140d"><span class="__cf_email__" data-cfemail="d5969785919895b6b7a5fbb2baa3">[email protected]</span></a> and <a href="/cdn-cgi/l/email-protection#6920071d05240800052d1c1d10210c0519290a0b19470d011a470e061f"><span class="__cf_email__" data-cfemail="4b02253f27062a22270f3e3f32032e273b0b28293b652f2338652c243d">[email protected]</span></a>.
CBP invites the public to comment on the previously approved
emergency changes described above.
Type of Information Collection: International Mail Duty Worksheet.
Estimated Number of Respondents: 100.
Estimated Number of Annual Responses per Respondent: 12.
Estimated Number of Total Annual Responses: 1,200.
[[Page 5508]]
Estimated Time per Response: 2 hours.
Estimated Total Annual Burden Hours: 2,400.
Seth D. Renkema,
Branch Chief, Economic Impact Analysis Branch, U.S. Customs and Border
Protection.
[FR Doc. 2026-02351 Filed 2-5-26; 8:45 am]
BILLING CODE 9111-14-P
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