Proposed Rule2026-20650
Low-Value Shipments
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
October 8, 2026
Issuing agencies
Homeland Security DepartmentU.S. Customs and Border Protection
Abstract
This document proposes to amend the U.S. Customs and Border Protection regulations to modify filing requirements for informal entries of goods valued at $2,500 or less and to establish a new electronic informal entry type for merchandise entering through the mail environment. This document also proposes other related changes such as requiring an additional data element for carriers pertaining to mail shipments and imposing bonding requirements for certain informal entries.
Full Text
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[Federal Register Volume 91, Number 194 (Thursday, October 8, 2026)]
[Proposed Rules]
[Pages 64532-64563]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-20650]
[[Page 64531]]
Vol. 91
Thursday,
No. 194
October 8, 2026
Part III
Department of Homeland Security
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U.S. Customs and Border Protection
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19 CFR Parts 113, 128, 141, et al.
Low-Value Shipments; Proposed Rule
Federal Register / Vol. 91, No. 194 / Thursday, October 8, 2026 /
Proposed Rules
[[Page 64532]]
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DEPARTMENT OF HOMELAND SECURITY
U.S. Customs and Border Protection
19 CFR Parts 113, 128, 141, 143, 145
[USCBP-2026-0298]
RIN 1685-AA38
Low-Value Shipments
AGENCY: U.S. Customs and Border Protection, Department of Homeland
Security.
ACTION: Notice of proposed rulemaking.
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SUMMARY: This document proposes to amend the U.S. Customs and Border
Protection regulations to modify filing requirements for informal
entries of goods valued at $2,500 or less and to establish a new
electronic informal entry type for merchandise entering through the
mail environment. This document also proposes other related changes
such as requiring an additional data element for carriers pertaining to
mail shipments and imposing bonding requirements for certain informal
entries.
DATES: Comments on the rule must be received on or before December 7,
2026.
ADDRESSES: You may submit comments, identified by docket number,
through the Federal eRulemaking Portal: <a href="http://www.regulations.gov">http://www.regulations.gov</a>.
Follow the instructions for submitting comments via docket number
USCBP-2026-0298.
Instructions: All submissions received must include the agency name
and docket number for this rulemaking. All comments received may be
posted without change to <a href="http://www.regulations.gov">http://www.regulations.gov</a>, including any
personal information provided. For detailed instructions on submitting
comments and additional information on the rulemaking process, see the
``Public Participation'' heading of the SUPPLEMENTARY INFORMATION
section of this document.
Docket: For access to the docket to read background documents, a
plain language summary, and submitted comments, go to <a href="http://www.regulations.gov">http://www.regulations.gov</a>.
FOR FURTHER INFORMATION CONTACT: Christopher Mabelitini, Director,
Intellectual Property Rights & E-Commerce Division, Office of Trade,
U.S. Customs and Border Protection, 202-325-6915,
<a href="/cdn-cgi/l/email-protection#dfbabcb0b2b2baadbcba9fbcbdaff1bbb7acf1b8b0a9"><span class="__cf_email__" data-cfemail="5530363a383830273630153637257b313d267b323a23">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Table of Contents
I. Public Participation
II. Background
A. Authority
1. Informal Entry
2. Bonding
3. Manifest Requirements
B. The New Low-Value Shipment Environment
C. Addressing Issues in the Low-Value Shipment Environment
1. Informal Entry Type 11 Requirements
a. Entry Type 11 Filing Requirements
b. Entry Type 11 Data: Final Deliver-To Party
c. Informal Entry and Chapter 99, Subchapter III, HTSUS
d. Right To Make Entry
2. New Informal Mail Entry Type 13 Requirements
a. New Entry Type 13--Informal Mail Entry
b. Additional Data Requirements for Entry Type 13 Filers and
Carriers
c. Unentered Informal Mail Entries
3. Informal Entry Bond Requirements
a. Basic Importation and Entry Bond Required for Informal
Entries
b. Minimum Amount for Liquidated Damages
III. Explanation of Proposed Amendments to the CBP Regulations
A. Proposed Amendments to Part 113
B. Proposed Amendments to Part 128
C. Proposed Amendments to Part 141
D. Proposed Amendments to Part 143
E. Proposed Amendments to Part 145
IV. Statutory and Regulatory Requirements
A. Executive Orders 12866, 13563, and 14192
B. Regulatory Flexibility Act
C. Paperwork Reduction Act
D. Unfunded Mandates Reform Act of 1995
V. Signing Authority
VI. Proposed Amendments to the CBP Regulations
I. Public Participation
Interested persons are invited to participate in this rulemaking by
submitting written data, views, or arguments on all aspects of this
rulemaking. U.S. Customs and Border Protection (CBP) also invites
comments that relate to the economic, environmental, or federalism
effects that might result from this rule. If appropriate to a specific
comment, the commenter should reference the specific portion of the
rule, explain the reason for any recommended change, and include data,
information, or authority that supports the recommended change.
II. Background
Under 19 U.S.C. 1498(a)(1)(A), the Secretary of the Treasury \1\ is
authorized to prescribe rules and regulations concerning the entry of
merchandise when the aggregate value of the shipment is not more than
$2,500, i.e., informal entries, including shipments of merchandise that
may have previously qualified for the de minimis exemption provided for
in 19 U.S.C. 1321(a)(2)(C) for shipments of merchandise imported by one
person on one day having an aggregate fair retail value in the country
of shipment of not more than $800.
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\1\ The Homeland Security Act of 2002 (HSA) generally
transferred the functions of the U.S. Customs Service from the
Treasury Department to the Secretary of Homeland Security. See
Public Law 107-296, 116 Stat. 2142; 6 U.S.C. 203 (``there shall be
transferred to the Secretary [of Homeland Security] the functions .
. . of (1) the United States Customs Service of the Department of
the Treasury, including the functions of the Secretary of the
Treasury relating thereto''). Nevertheless, pursuant to Section 412
of the HSA, the Treasury Department retained authority related to
various customs revenue functions, including those functions found
in the Tariff Act of 1930 (Pub. L. 71-361, 46 Stat. 590, as amended
(codified at 19 U.S.C. 1202 et seq.)). 6 U.S.C. 212(a)(1), (2). But
the Secretary of the Treasury may delegate any such retained
authority at the Treasury Secretary's discretion. 6 U.S.C.
212(a)(1). Consistent with this delegation authority, the Secretary
of the Treasury issued Treasury Order 100-20 (available at <a href="https://home.treasury.gov/about/general-information/orders-and-directives/treasury-order-100-20">https://home.treasury.gov/about/general-information/orders-and-directives/treasury-order-100-20</a>), delegating the authorities contained in 6
U.S.C. 212 and 215 to the Secretary of Homeland Security.
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The de minimis exemption has been suspended since at least August
29, 2025.\2\ On June 24, 2026, CBP published two interim final rules
(IFRs) in the Federal Register announcing, inter alia, the indefinite
suspension of the de minimis exemption in CBP's regulations, effective
June 24, 2026.\3\ Additionally, the One Big Beautiful Bill Act, which
was enacted on July 4, 2025, terminated the de minimis exemption
effective July 1, 2027.\4\
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\2\ See E.O. 14324, 90 FR 37775 (suspending duty-free de minimis
treatment for low-value imports of all countries since August 29,
2025); E.O. 14256, 90 FR 14899 (suspending duty-free de minimis
treatment for low-value imports from the People's Republic of China
since May 2, 2025).
\3\ On June 24, 2026, CBP published an interim final rule (IFR)
suspending the de minimis exemption for merchandise arriving via all
modes other than through the postal environment (91 FR 37789) and a
concurrent IFR suspending the de minimis exemption for merchandise
arriving through the postal environment (91 FR 37801).
\4\ One Big Beautiful Bill Act, Public Law 119-21, Section
70531(b), 139 Stat. 72, 283 (2025).
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This proposed rulemaking addresses issues in the informal entry
environment concerning CBP's efforts to protect the revenue and to
identify violations of U.S. customs and trade laws, health and safety
requirements, intellectual property rights, and consumer protection
rules, as well as to detect and prevent illicit drugs such as fentanyl
(including synthetic drug precursors and related chemicals and related
manufacturing equipment) from entering the country. While some of these
challenges have long been present in the informal entry environment,
now that shipments formerly eligible for the de minimis exemption and
associated entry procedures will likely be utilizing
[[Page 64533]]
informal entry procedures, these proposed regulations are necessary to
adequately address the risks and challenges present in the low-value
shipment environment generally. Specifically, and as discussed in more
detail below, CBP is proposing additional data and bonding requirements
for certain informal entries. Further, CBP is proposing to require that
informal entries be filed electronically, prior to or upon the date of
importation, and to establish a new electronic informal entry type for
merchandise entering through the mail environment, i.e., entry type 13.
Related to the proposed new informal mail entry type 13, CBP is also
proposing to require additional data from carriers.
A. Authority
1. Informal Entry
All merchandise imported into the customs territory of the United
States is subject to entry and clearance procedures, unless excepted.
19 U.S.C. 1484-85, 1498; 19 CFR 141.4. These procedures ensure the
proper appraisement, valuation, and tariff classification of the
merchandise for the purpose of collecting the lawful amount of duties
owed, as well as compliance with all other laws and regulations
administered and enforced by CBP. Different types of entry procedures
are used for the entry and clearance of merchandise depending upon its
value and other relevant criteria.
Formal entry procedures, established by 19 U.S.C. 1484 and 1485,
are generally applicable to shipments of merchandise valued in excess
of $2,500.\5\ Informal entry procedures are authorized by 19 U.S.C.
1498(a)(1)(A) for shipments of merchandise valued at $2,500 or less,
and may incorporate formal entry procedures appearing in 19 U.S.C. 1484
and 1485. 19 U.S.C. 1498(b). Informal entry regulations are generally
found in 19 CFR part 143, subpart C. Generally, informal entry
procedures are less burdensome and complex than formal entry
procedures. However, CBP may require formal entry for any merchandise
if deemed necessary for purposes of admissibility, revenue protection,
or the efficient conduct of customs business. 19 CFR 143.22. The
process for filing informal entry is generally limited to parties with
the right to make entry, i.e., an owner or purchaser of the shipment
or, when appropriately designated by the owner, purchaser, or consignee
of the shipment, a licensed customs broker. 19 CFR 143.26(a). Specific
procedures for shipments imported by mail, including informal mail
entries, are found in part 145, Mail Importations (19 CFR part 145).
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\5\ Part 142 of title 19 of the CFR (19 CFR part 142) implements
19 U.S.C. 1484, as amended, and prescribes formal entry procedures.
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2. Bonding
The Secretary of Homeland Security and the Commissioner of CBP \6\
have broad legal authority to require bonds or other security ``by
regulation or specific instruction'' when necessary to protect the
revenue of the United States or to assure compliance with any law,
regulation, or instruction that CBP is authorized to enforce. 19 U.S.C.
1623(a); 19 CFR 113.1. The Secretary and the Commissioner also have the
authority to prescribe the conditions and form of the bond, the manner
in which the bond may be filed, and the amount of the bond. 19 U.S.C.
1623(b); 19 CFR 113.2. This authority encompasses setting the amount
owed upon breach of a bond condition. Id.
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\6\ Consistent with the explanation provided earlier in footnote
1, this authority has been delegated to the Secretary of Homeland
Security and his delegates.
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CBP has promulgated regulations exercising this authority in 19 CFR
part 113, detailing requirements for the execution and filing of bonds.
Subpart G of 19 CFR part 113 enumerates the terms and conditions for
bonds required by CBP. The terms and conditions for the Basic
Importation and Entry Bond are found in 19 CFR 113.62.
3. Manifest Requirements
Under 19 U.S.C. 1431(b), carriers are required to submit to CBP
information concerning cargo they are transporting to the United
States. Under 19 U.S.C. 1431(d), CBP is authorized to specify by
regulation the form for, and the information and data required in, a
manifest.
B. The New Low-Value Shipment Environment
Customs enforcement is essential to the national security, foreign
policy, and economy of the United States. Effective customs enforcement
prevents the importation of unlawful and dangerous goods and guarantees
compliance with Federal laws, including laws governing forced labor,
rules of origin, origin marking, intellectual property, revenue
collection, and product safety. Among other things, the continued rise
of e-commerce, with the internet empowering individuals to easily make
international purchases, the increase of the value cap for the de
minimis exemption to $800 in 2016,\7\ and the establishment of the
Entry Type 86 test \8\ in which CBP authorized a voluntary electronic
entry process for qualifying low-value shipments in the Automated
Commercial Environment (ACE), led to drastic increases in the volume of
shipments using the $800 de minimis exemption (and low-value informal
entries more generally, i.e., shipments valued at $2,500 or less).
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\7\ In 2016, Section 901(d) of Trade Facilitation and Trade
Enforcement Act of 2015 (TFTEA) amended 19 U.S.C. 1321(a)(2)(C) by
increasing the value cap from $200 to $800. Section 901 did not
change the administrative exemptions for bona-fide gifts and
personal or household articles accompanying travelers under 19
U.S.C. 1321(a)(2)(A) and (B), respectively.
\8\ 84 FR 40079 (Aug. 13, 2019); suspended by 90 FR 42418 (Sept.
2, 2025).
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The drastic increase in volume highlighted numerous challenges
facing CBP that impose significant and costly burdens related to
processing lawful shipments and identifying violative and dangerous
merchandise in the low-value environment. Even though the availability
of the de minimis exemption is suspended and will be terminated on July
1, 2027, CBP anticipates that the volume of low-value shipments will
remain problematically high as merchandise formerly eligible for the de
minimis exemption shifts to other informal entry procedures, such as
entry type 11, an informal entry type that provides CBP with certain
relevant data about the merchandise.\9\
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\9\ Entry type 11 (or ``type 11'') is the general informal entry
type for merchandise valued at $2,500 or less (the general formal
entry type is referred to as ``type 01''). The requirements for a
type 11 also apply to type 12 entries, for merchandise valued at
$2,500 or less that is subject to a quota/visa. Comparatively, type
12 is a rarely used entry type--in FY25, there were only 214 type 12
entries filed. The requirements for type 11 entries, as described in
this rule, will also apply to type 12 entries. For more information
on entry types, please see <a href="https://www.cbp.gov/trade/automated/catair">https://www.cbp.gov/trade/automated/catair</a>.
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Low-value shipments sent via mail are processed initially at one of
the U.S. Postal Service's (USPS) International Service Centers (ISCs)
that sort international mail before it is transferred to a CBP facility
for further examination. However, until the publication on June 24,
2026, of the interim final rule focusing on merchandise arriving via
the postal environment, the mail informal entry process set forth in
the regulations was a paper process with almost no advance entry
information provided.
Under the recently updated regulatory framework for informal mail
entries,\10\ which requires the electronic payment of duties and
transmission via email of a worksheet on a monthly basis by a party
with the right to make entry, CBP still must engage in a burdensome
manual process to verify the
[[Page 64534]]
information necessary for the shipment to be deemed admissible and
properly entered in accordance with all applicable requirements. While
this updated process is an improvement on the prior regulatory process,
where a CBP officer would manually prepare the mail entry form for a
shipment and the recipient paid the duties, taxes, and fees owed
subsequently through the Postal Service, the proposed amendments in
this rulemaking will allow CBP to more effectively manage its
enforcement and processing responsibilities.
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\10\ See 91 FR 37801 (June 24, 2026).
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Even though the Entry Type 86 test proved insufficient to
adequately address the issues for which it was designed, the lessons
CBP learned from the test informed the recently announced Entry Type 13
test for the new electronic informal entry process for mail.\11\
Accordingly, the proposals included in this rulemaking are based in
part on the lessons learned from the Entry Type 86 test, including the
need to require electronic filing, which data elements must be
mandatory, requiring a consignee to use a licensed customs broker to
file an informal entry, and the need to receive the data prior to or
upon arrival of the shipment.
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\11\ See 91 FR 38007 (July 24, 2026). The notice announcing the
Entry Type 13 test includes a detailed description of the test,
including information regarding eligible participants and the
requirements for filing entry under the test.
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Simply put, CBP requires an electronic process for informal entries
in order to effectively process data for purposes of validating entry
information, conduct targeting in a timely and effective manner, and
detect and seize illicit merchandise, such as illegal firearms,
prohibited items, illicit fentanyl, and other illicit drugs. Absent
these proposed regulatory amendments, discussed in more detail below,
the sheer volume of imports in the informal entry environment would
continue to hamper CBP's efforts to process entries and enforce U.S.
law.
As noted above, the overwhelming volume of low-value shipments
makes it more challenging for CBP to conduct targeting for purposes of
identifying violations of U.S. customs and trade laws, health and
safety requirements, intellectual property rights, and consumer
protection rules, as well as preventing illicit drugs, such as
fentanyl, and synthetic drug precursors, related chemicals, and
manufacturing equipment from entering the country. Moreover, many
consumers ordering goods online do not have sufficient information or
knowledge about the goods to comply with customs and trade laws and
other requirements increases the danger that an item they are
purchasing may not comply with U.S. health and safety standards or pose
other risks. Taken together, if not addressed, the enforcement
challenges in the current environment have the capacity to put
Americans' well-being and lives at risk.
Accordingly, as discussed in more detail below, CBP is proposing to
implement a number of changes to address issues in the low-value
shipment environment. Specifically, pursuant to its authority in 19
U.S.C. 1498(a)(1)(A), CBP is proposing to implement changes to the
informal entry process for shipments valued at $2,500 or less by
mandating electronic filing as well as modifying data requirements and
filing timelines. Additionally, CBP is proposing a new electronic entry
process for mail shipments valued at $2,500 or less. CBP is also
proposing to modify the bonding requirements for informal entries, and,
pursuant to its broad statutory authority in 19 U.S.C. 1498(a)(1)(A)
and 1498(b), to expand the regulatory criteria when CBP may require
formal entry for merchandise valued at $2,500 or less (including for
entries filed through the proposed electronic process for mail). And
finally, related to the new informal entry process for mail shipments
valued at $2,500 or less, under its 19 U.S.C. 1431 authority, CBP is
proposing to require additional information regarding mail shipments
that carriers must provide as part of a manifest for mail shipments.
C. Addressing Issues in the Low-Value Shipment Environment
1. Informal Entry Type 11 Requirements
To address the challenges CBP faces in the low-value shipment
environment, CBP is proposing to modify the entry process for shipments
of merchandise valued at $2,500 or less, i.e., informal entries.\12\
CBP is proposing to amend this process by requiring the entry to be
filed electronically as an entry type 11 filing, upon or prior to the
date of importation, and requiring identification of the final deliver-
to party if different from the ultimate consignee on the entry summary.
Relatedly, and as discussed further below in the Informal Entry Bond
Requirements section, CBP is also proposing to amend the bonding
requirements for entry type 11 filings.
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\12\ See 19 U.S.C. 1498(a)(1)(A); 19 CFR part 143, subpart C.
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a. Entry Type 11 Filing Requirements
Pursuant to 19 CFR 141.5, an entry must be made within 15 calendar
days after merchandise has landed from a vessel, aircraft, or vehicle,
or after arrival at the port of destination in the case of merchandise
transported in bond.\13\ This traditional entry timeframe, providing
over two weeks to make entry after the arrival of the merchandise,
poses problems in the context of high-volume, low-value shipments
because it does not provide CBP with sufficient time to properly
conduct risk assessment and targeting before the arrival of such
potentially dangerous or unlawful importations in the United States.
Requiring the entry data necessary to determine admissibility and
eligibility for release to be provided prior to or upon the arrival of
a shipment will enable CBP to make such determinations at or before a
shipment arrives.
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\13\ Participants in the Entry Type 86 test, previously
available for filers claiming the de minimis exemption, were
required to file prior to or upon arrival of the cargo into the
United States. See 89 FR 2630 (Jan. 16, 2024).
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Accordingly, with this proposed rule, CBP is setting the deadline
to make entry for informal entry type 11 to be upon or prior to the
date of importation, which is defined in 19 CFR 101.1 as the date of
arrival within port limits with intent to unlade for merchandise
arriving by vessel, or the date of arrival within the customs territory
of the United States for all other merchandise.
In addition, CBP is proposing to amend the regulations to require
electronic filing for entry type 11. Currently, entry type 11 filers
have the option to make entry on paper or electronically pursuant to 19
CFR 143.23. Paper entries are manually added to ACE by CBP employees,
which imposes a processing cost to CBP both in time and expense.
Moreover, the vast majority of type 11 entries are already filed
electronically, so CBP does not anticipate this proposed change to pose
a significant burden on the public. For example, from September 1, 2025
to May 31, 2026, only 73,534 type 11 entries were submitted manually as
paper filings out of 52,450,418 type 11 entries in total (or 0.14%). It
is crucial not only for CBP to have entry data at the time of or prior
to the arrival of the merchandise, but also for CBP to receive the data
electronically to allow for a more automated assessment of entry data
for admissibility and revenue collection purposes.
b. Entry Type 11 Data: Final Deliver-To Party
CBP has determined that effective targeting requires identifying
the party to whom an imported good is ultimately intended to be
delivered, who may not be the initial recipient or the consignee
[[Page 64535]]
taking custody of the good upon arrival. Accordingly, CBP is proposing
to require the submission of data identifying the Final Deliver-To
Party (including the party's address), if this party is distinct from
the ultimate consignee identified on the entry summary (CBP Form 7501).
The purpose of this additional data element is to enable CBP to
identify to whom and where the imported merchandise is destined to be
delivered in the United States. To avoid duplication of data elements,
CBP is proposing to only require identifying the final deliver-to party
if this party is distinct from the ultimate consignee named on the
entry summary. The final deliver-to party is the final intended
recipient of the shipment, as known at the time of filing the entry
summary.
c. Informal Entry and Chapter 99, Subchapter III, HTSUS
CBP is proposing to amend 19 CFR 143.21 by removing references to
the $250 limit on eligibility for informal entry for merchandise
classified under Chapter 99, Subchapters III and IV, Harmonized Tariff
Schedule of the United States (HTSUS), e.g., goods subject to temporary
trade remedies and/or quotas, as compared to the general $2,500 value
limit for informal entry. Accordingly, under the proposed amendment,
goods classified under Subchapters III and IV of Chapter 99, HTSUS,
valued over $250, but not more than $2,500, would no longer be
prohibited from using informal entry procedures. This proposed
amendment will avoid requiring shipments of merchandise valued between
$251 and $2,500 and subject to measures such as Section 232 duties
(Section 232 of the Trade Expansion Act of 1962, as amended; 19 U.S.C.
1862, Public Law 87-794, 76 Stat. 872) to be formally entered, thus
providing the option for filers to use informal entry procedures,
because the additional duties imposed by these measures are listed in
Subchapter III to Chapter 99 of the HTSUS. This proposed amendment
mirrors the same change made to other informal entry regulations in
2012. 77 FR 72715 (Dec. 6, 2012). Relatedly, CBP is proposing to amend
19 CFR 141.82 and 143.23 to remove references to the $250 limit on
merchandise classified under Subchapters III and IV of Chapter 99,
HTSUS.
d. Right To Make Entry
CBP is proposing to amend 19 CFR 143.26(a) to require a consignee
intending to enter merchandise who is not an owner or purchaser (such
as a foreign postal operator, the United States Postal Service, a
freight forwarder, or a carrier) to appoint a licensed customs broker
who will act as the importer of record for the entry of shipments
valued at $2,500 or less that are not covered by the exception in 19
CFR 143.26(b). This proposed amendment makes it clear that the
requirement for a broker to act as the importer of record on behalf of
a consignee, applicable to formally entered merchandise,\14\ would also
be applicable to the entry of merchandise valued at $2,500 or less
which is entered via entry type 11 or via the newly proposed electronic
informal mail entry type 13, discussed in more detail below. This
proposed amendment was a requirement of the Entry Type 86 test.\15\ The
requirements for entering shipments exempt from duty under 19 U.S.C.
1321(a)(2)(A)-(B) will remain unchanged from the current provisions in
19 CFR 143.26(b).
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\14\ Customs Directive 3530-002A (June 27, 2001), available at
<a href="https://www.cbp.gov/document/directives/3530-002a-right-make-entry">https://www.cbp.gov/document/directives/3530-002a-right-make-entry</a>.
\15\ See 84 FR 40079 (Aug. 13, 2019).
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2. New Informal Mail Entry Type 13 Requirements
Considering the issues discussed above and the shifting of mail
volumes formerly eligible for the de minimis exemption to the informal
entry process, CBP has determined it is necessary to transition to a
fully electronic new entry type for mail shipments that will replace
the current process under 19 CFR 145.12(b). CBP recently announced the
Entry Type 13 test regarding electronic procedures for informal entry
of shipments valued at $2,500 or less entering the United States
through the international mail process. See 91 FR 38007. The Entry Type
13 test is designed to allow CBP to evaluate ACE functionality and
operational procedures while allowing participants to become familiar
with the process generally during the pendency of this rulemaking.
Accordingly, CBP is proposing a new regulatory entry type 13--Informal
Mail Entry, applicable to shipments of merchandise valued at $2,500 or
less, that are sent to the United States via mail, and that would be
eligible for entry type 11 if shipped to the United States by a means
other than through the international postal network.
Additionally, CBP is proposing to require additional data from
carriers transporting mail to the United States, which are listed as
optional in the Entry Type 13 test. Under the current regulations, such
carriers only provide CBP with the weight of any mail transported into
the United States, which does not allow CBP to sufficiently address the
risks in this environment as CBP cannot verify that a specific mail
article has been entered in accordance with all applicable
requirements.\16\
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\16\ Although CBP receives additional data for mail pursuant to
the regulations implementing 19 U.S.C. 1415(a)(3)(K), that
information cannot be used ``for any commercial enforcement
purposes, including for determining merchandise entry.'' See 19
U.S.C. 1415(a)(3)(F).
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Relatedly, and as discussed further below in the Informal Entry
Bond Requirements section, CBP is also proposing to amend the bonding
requirements for informal entries--including entry type 13 informal
mail entries.
a. New Entry Type 13--Informal Mail Entry
CBP is proposing to require electronic entry filing for mail
shipments arriving into the United States and entered under section
145.12(b), which would be eligible for entry type 11 if shipped to the
United States by means other than mail. CBP is proposing that such mail
shipments of merchandise valued at $2,500 or less must be entered via
the newly established entry type 13--Informal Mail Entry. In practice,
this new proposed entry type 13 for mail will largely mirror the data
and process for the entry type 11, as modified by this proposed
rulemaking, including the time of filing requirement discussed above
and the additional requirements specific to mail discussed below.
To file an entry type 13, a party with the right to make entry will
have the option to self-file the entry electronically in ACE or use a
licensed broker.\17\ The right to make entry, and thus to file an entry
type 13, is limited to an owner or purchaser of the merchandise being
mailed to the United States, or a licensed broker properly appointed by
the owner, purchaser, or consignee. Under these proposed regulations, a
consignee must obtain the services of a licensed broker who will act as
the importer of record for the mail entry, consistent with the proposed
requirements for informal entries in 19 CFR 143.26(a) detailed above.
It is important to note that these proposed requirements are related to
the entry and release of merchandise imported into the United States
through the postal network and are distinct from, and in addition to,
Universal Postal Union (UPU) requirements.
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\17\ For more information regarding ACE, including information
on the Automated Broker Interface (ABI) and ACE Portal application,
please see <a href="https://www.cbp.gov/trade/automated">https://www.cbp.gov/trade/automated</a>.
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[[Page 64536]]
b. Additional Data Requirements for Entry Type 13 Filers and Carriers
In addition to all data required for a type 11 informal entry,
including the newly proposed Final Deliver-To Party, CBP is proposing
to require additional data for a type 13 informal mail entry. These are
needed in order to address the risks present in the mail environment
and the unique and more complex enforcement challenges arising from the
shifting volume of mail formerly eligible for the de minimis exemption,
as explained in more detail above. Accordingly, CBP proposes to require
the following additional data element for entry type 13 filings:
Shipper/Sender. This data element will include both the identity
and address of the party causing the goods to be shipped and it will
be filed by the importer of record or the broker. This data element
will be required on the entry type 13 filed to secure the release of
an imported mail article.
Additionally, CBP is proposing to require that the Tracking Number,
which is a unique number generated by the foreign postal operator
assigned to each international mail shipment, i.e., the Universal
Postal Union S-10 tracking number, also be provided by the party filing
the inward manifest (generally carriers) for the mail article laden
aboard an arriving conveyance. While this number is required for filers
under 19 CFR 145.12(b)(3)(xii) as part of the postal informal entry
process, it is listed as an optional data element for carriers
participating in the Entry Type 13 test. Matching the required tracking
number reported by the carrier as part of the manifest with the
tracking number reported on the type 13 informal mail entry filing will
allow CBP to determine the precise time of arrival for each mail
shipment and confirm that an entry has been timely filed.
c. Unentered Informal Mail Entries
In the informal entry mail environment, as a result of the new
deadline to file entry upon or prior to the date of importation,
shipments arriving before an entry has been filed will not be released
from CBP custody. The effect of this proposed entry requirement on the
high volume of low-value shipments arriving daily means that USPS and
CBP will need to move quickly to identify and dispose of mail articles
for which an entry has not been timely filed to avoid the cost and
burden of storing large volumes of unentered mail shipments.
Accordingly, with this rulemaking, CBP is proposing that such mail
articles will be deemed voluntarily abandoned if no entry is filed
within 15 days of importation, and such deemed abandoned articles will
then be processed in accordance with USPS requirements and procedures,
which may entail destruction or return of the shipment to the sender.
Therefore, this document proposes to add a new section 145.6 (19
CFR 145.6), Unentered Packages, explaining that mail articles valued at
$2,500 or less for which an entry has not been timely and properly
filed will be considered by CBP to be voluntarily abandoned at the
expiration of a 15-day period, beginning on the date of importation, at
which time the merchandise will be processed accordingly by USPS, which
may include destruction or returning the shipment to the sender.
3. Informal Entry Bond Requirements
As discussed above, pursuant to 19 U.S.C. 1623, CBP has broad legal
authority to require bonds or other security ``by regulation or
specific instruction'' when necessary to protect the revenue of the
United States or to ensure compliance with laws, regulations, and
lawful instructions, and to prescribe the conditions and form of the
bond, the manner in which the bond may be filed, the amount of the
bond, and the amount owed upon breach of a bond condition. Currently,
for informal entries, including those in the mail environment, bonding
is only required in certain situations.
a. Basic Importation and Entry Bond Required for Informal Entries
To help ensure that the revenue is protected and ensure the payment
of the duties, taxes, and fees owed at liquidation, CBP is proposing to
require that all entry type 11 and entry type 13 filers must obtain a
basic importation and entry bond (either a single transaction bond
(STB) or a continuous bond), with the conditions found in 19 CFR
113.62. An entry type 11 or entry type 13 filer needing a bond may
either terminate and replace an existing continuous basic importation
and entry bond after the finalization of this proposed rule or obtain a
new basic importation and entry bond (continuous or single transaction)
after the finalization of this proposed rule.
In circumstances where an entry of imported merchandise is not
bonded, there is little recourse for CBP to collect the revenue owed if
an importer of record defaults on its obligation to tender accurate
duties, taxes, and fees. By requiring a bond for type 11 and type 13
entries, akin to bond requirements for merchandise required to be
formally entered, a surety or a cash deposit ensures payment to CBP in
the event the importer of record defaults. This bonding proposal is
designed to secure the revenue to be collected from such imported
merchandise. A basic importation and entry bond also secures redelivery
of merchandise, e.g., when additional information is necessary to
determine admissibility, and obligates an importer of record to correct
non-compliance with an applicable law or regulation pertaining to
admissibility, which aids CBP in ensuring the safety and security of
American consumers. And, as mentioned above related to when a consignee
who is not an owner or purchaser of the imported merchandise appoints a
broker to file a type 11 or type 13 entry, CBP is proposing to require
the broker to act as the importer of record, and thus the broker's
basic importation and entry bond will be obligated.
b. Minimum Amount for Liquidated Damages
Liquidated damages are predetermined amounts bond principals agree
to pay if they breach the conditions of their customs bond, such as
failing to redeliver merchandise or meet other import requirements. A
claim for liquidated damages is issued on the ``Notice of Penalty or
Liquidated Damages Incurred and Demand for Payment'' (CBP Form 5955A).
Importers can petition for relief from a claim for liquidated damages
within 60 calendar days of the date of issuance of the CBP Form 5955A.
Sureties are notified of liability for liquidated damages at the same
time as principals, and if the principal does not respond within 60
days, a demand on the surety is issued.
Many of the existing bond conditions for a basic importation and
entry bond, including conditions other than those set forth in 19 CFR
113.62(a), (g), (i), (j), (k)(2), (k)(3), (l), and (m), set the amount
of liquidated damages under the bond at the value of the merchandise
involved in the default, or three times the value of the merchandise
involved in the default if the merchandise is restricted or prohibited
merchandise or alcoholic beverages, or at another amount that may be
authorized by law or regulation. For low-value shipments subject to
this proposed rulemaking, assessment of liquidated damages based on the
value of the merchandise will often be insufficient to ensure
compliance with all applicable laws, bond conditions, and to protect
the revenue. Accordingly, in conjunction with the new bonding
requirements discussed above, for the basic importation and entry bond
conditions other than 19 CFR 113.62(a), (g), (i), (j), (k)(2), (k)(3),
(l), and (m), CBP is proposing to establish a new
[[Page 64537]]
minimum amount for liquidated damages assessed due to a breach of the
bond for an entry type 11 or entry type 13. This proposed new minimum
amount will protect the revenue and ensure compliance with applicable
laws and regulations while also ensuring that the cost to CBP from
collecting liquidated damages does not exceed the amount recovered.
Therefore, CBP is proposing to amend 19 CFR 113.62(n) to modify the
liquidated damages assessed for informal entry type 11 and informal
mail entry type 13 shipments to impose a new minimum amount of $1,000
for each breach of a listed bond condition.
III. Explanation of Proposed Amendments to the CBP Regulations
This rulemaking proposes amendments to provisions found in 19 CFR
parts 113, 128, 141, 143, and 145. CBP generally intends this proposed
rule's provisions to be severable from each other. CBP expects to
provide additional detail on severability in the final rule once CBP
has considered public comments and finalized the regulatory language.
A. Proposed Amendments to Part 113
CBP is proposing to amend part 113, in accordance with the
requirements discussed above. Specifically, CBP is proposing to amend
Sec. 113.62(n) by revising paragraph (n)(1) to add a reference to
newly added paragraph (n)(6) (19 CFR 113.62(n)(6)), which states that
defaulting on a bond required for informal entries (including mail)
will result in a claim for liquidated damages in an amount equal to the
value of the merchandise or $1,000, whichever is greater, or if the
merchandise is restricted or prohibited or alcoholic beverages, in an
amount equal to three times the value of the merchandise or $1,000,
whichever is greater, or another amount authorized by law or
regulation.
B. Proposed Amendments to Part 128
CBP is proposing to amend part 128. Specifically, CBP is proposing
to amend Sec. 128.24 by adding a new paragraph (f) (19 CFR 128.24(f))
to specify that bona-fide gifts (19 U.S.C. 1321(a)(2)(A)) will continue
to be entered as provided for in 19 CFR 143.23(j) and 145.32. Simply
put, this proposed amendment is intended to make clear that there is no
change to the procedures for entering bona-fide gifts.
C. Proposed Amendments to Part 141
CBP is proposing to amend part 141, in accordance with the new
informal entry requirements described above. Specifically, CBP is
proposing to amend 19 CFR 141.5 to include a new paragraph (b) stating
that an entry for merchandise valued at $2,500 or less for which an
entry type 11 or entry type 13 is required must be filed upon or prior
to the date of importation to be timely. Additionally, the proposed
amendments to 19 CFR 141.5 specify the consequence for failure to
timely enter such merchandise and add a reference to newly added 19 CFR
145.6 regarding unentered packages in the mail environment.
CBP is proposing to amend 19 CFR 141.68(f) to state that the time
of entry for informal mail entries will be the time specified for
informal entries generally, in accordance with 19 CFR 141.68(h), which
states that the time of entry for informal entries will be the time the
specified form is executed or completed in proper form, and filed
together with any related required documents, and estimated duties, if
any, have been deposited. Pursuant to 19 U.S.C. 1315(a)(1), the duty
rate for a mail article is based on the ``rate or rates in effect when
the preparation of the entry is completed.''
CBP is proposing to amend 19 CFR 141.82(d) by removing the $250
limit on eligibility for informal entry for merchandise classified
under Subchapters III and IV of Chapter 99, HTSUS. This proposed
modification mirrors other amendments made at 19 CFR 143.21 and 143.23,
explained in more detail below, in order to allow articles valued at
$2,500 or less, that are subject to measures such as Section 232
duties, to be informally entered.
D. Proposed Amendments to Part 143
CBP is proposing to amend part 143, in accordance with the new
requirements described above. Specifically, CBP is proposing to amend
19 CFR 143.21(a) and (c) by removing references to a $250 limit on
eligibility for informal entry of merchandise classified under
Subchapters III and IV of Chapter 99, HTSUS. This proposed modification
will allow articles valued at $2,500 or less, that are subject to
measures such as Section 232 duties, to be informally entered.
CBP is proposing to amend 19 CFR 143.22, consistent with its broad
authority to regulate the informal entry of shipments valued at $2,500
or less pursuant to 19 U.S.C. 1498(a)(1)(A) and 1498(b),\18\ to expand
the criteria under which CBP may require formal entry for a shipment
otherwise eligible to be informally entered. Specifically, with this
proposed amendment, CBP will expand its discretionary authority to
require formal entry for any reason deemed appropriate, to include
requiring formal entries by a specific importer of record, or specific
types or categories of merchandise, or merchandise produced by a
specific manufacturer or seller. Thus, the proposed changes clarify
that CBP is not limited to requiring formal entry on a case-by-case
basis for a specific shipment of merchandise. Instead, under this
proposed provision, CBP may require formal entry on a blanket basis,
e.g., based on importer of record, manufacturer, or category of
merchandise, in accordance with criteria deemed relevant by CBP.
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\18\ ``The Secretary of [Homeland Security] is authorized to
include in such rules and regulations any of the provisions of
section 1484 or 1485 of this title (relating, respectively, to entry
and to declaration of merchandise generally).''
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CBP is proposing to amend 19 CFR 143.23 to require that a filer
entering merchandise under entry type 11 must transmit the electronic
equivalent of CBP Forms 3461 and 7501, or CBP Form 7501, to CBP via a
CBP-authorized Electronic Data Interchange (EDI) system. CBP is also
proposing to amend 19 CFR 143.23(d) to remove the parenthetical phrase
``except for articles valued in excess of $250 classified in Chapter
99, Subchapter III and IV, Harmonized Tariff Schedule of the United
States'' to align with the proposed changes discussed above.
CBP is proposing to amend 19 CFR 143.26(a) to clarify the parties
who may enter merchandise valued at $2,500 or less and to state that
consignees that are not owners or purchasers are required to appoint a
customs broker to act as the importer of record for an informal entry
for a shipment valued at $2,500 or less, unless excepted pursuant to
paragraph (b).
CBP is proposing to add a new section 143.29 (19 CFR 143.29)
stating that shipments valued at $2,500 or less, for which CBP Forms
3461 and 7501, or CBP Form 7501, must be filed, will not be released
from CBP custody unless an STB or continuous bond containing the bond
conditions set forth in Sec. 113.62 has been transmitted to CBP
pursuant to part 113.
E. Proposed Amendments to Part 145
CBP is proposing to amend part 145, in accordance with the new
requirements described above. Specifically, CBP is proposing to add a
new section 145.6 (19 CFR 145.6) to state that any international mail
shipment valued at $2,500 or less which remains not properly entered at
the expiration of a 15-day period will not be released by CBP and will
be deemed voluntarily abandoned. Under this proposed amendment, further
[[Page 64538]]
disposition or processing of the international mail shipment will be
completed by the United States Postal Service in accordance with
applicable requirements and procedures.
CBP is proposing to add a new section 145.7 (19 CFR 145.7) to state
that, for mail shipments valued at $2,500 or less, a tracking number
matching the tracking number provided by the party with the right to
make entry as part of the electronic equivalents of the CBP Forms
required by 19 CFR 145.12(b)(1), i.e., the Universal Postal Union S-10
tracking number assigned to each international mail shipment, must be
provided as part of the inward manifest required in Sec. 4.7a
(vessel), 122.48a (air), 123.91 (rail), 123.92 (truck), or 128.21
(express consignments) of this chapter.
CBP is proposing to amend 19 CFR 145.12(b) to modify the current
regulatory process for mail shipments (involving the worksheet and
<a href="http://pay.gov">pay.gov</a> requirements) to state that, unless an exception applies, mail
shipments valued at $2,500 or less are required to be entered
electronically by transmitting the data elements from CBP Forms 3461
and 7501, or CBP Form 7501, via a CBP-authorized EDI system upon or
prior to the date of importation of the shipment. This builds upon and
improves the process CBP established in Indefinite Suspension of the De
Minimis Exemption for Mail Shipments and New Postal Informal Entry
Process, 91 FR 37801 (Jun. 24, 2026), which required carriers to submit
necessary data elements via email.
CBP is proposing to revise section 145.15 (19 CFR 145.15) to more
closely reflect the entry requirements proposed in this rulemaking.
Revised section 145.15 states that an entry type 13 informally entered
mail shipment will not be released from CBP custody, and the entry will
not be accepted, unless an STB or continuous bond containing the bond
conditions set forth in Sec. 113.62 of this chapter, executed by an
approved corporate surety, or secured by cash deposits as provided for
in Sec. 113.40 of this chapter, has been transmitted to CBP pursuant
to part 113. Akin to the revisions made to section 145.12(b), these
changes refine and improve the process established in Indefinite
Suspension of the De Minimis Exemption for Mail Shipments and New
Postal Informal Entry Process.
IV. Statutory and Regulatory Requirements
A. Executive Orders 12866, 13563, and 14192
Executive Orders 12866 (Regulatory Planning and Review) and 13563
(Improving Regulation and Regulatory Review) direct agencies to assess
the costs and benefits of available regulatory alternatives and, if
regulation is necessary, to select regulatory approaches that maximize
net benefits. Executive Order 13563 emphasizes the importance of
quantifying both costs and benefits, of reducing costs, of harmonizing
rules, and of promoting flexibility. Executive Order 14192 (Unleashing
Prosperity Through Deregulation) directs agencies to significantly
reduce the private expenditures required to comply with Federal
regulations and provides that ``any new incremental costs associated
with new regulations shall, to the extent permitted by law, be offset
by the elimination of existing costs associated with at least 10 prior
regulations.''
This rule has been designated a ``significant regulatory action''
that is economically significant, under section 3(f)(1) of Executive
Order 12866. Accordingly, the rule has been reviewed by the Office of
Management and Budget. Pursuant to section 5(a) of Executive Order
14192, the requirements of that Executive Order do not apply to
regulations issued with respect to homeland security or foreign
affairs-related functions of the United States. This notice of proposed
rulemaking is issued with respect to foreign affairs-related functions
of the United States Government. Accordingly, this notice of proposed
rulemaking is exempt from the requirements of Executive Order 14192.
The present value of the net cost of the rule over 2026-2035 would be
$9,298,017,345 (2026 USD) under a discount rate of 3% or $7,715,548,573
under a rate of 7%, discounting to 2026. Table 1 shows an accounting
statement for the effects of the rule. In the table and throughout this
analysis, CBP abbreviates entry type 11 as ET11 and entry type 13 as
ET13.
BILLING CODE 9111-14-P
[[Page 64539]]
[GRAPHIC] [TIFF OMITTED] TP08OC26.006
[[Page 64540]]
[GRAPHIC] [TIFF OMITTED] TP08OC26.007
BILLING CODE 9111-14-C
Background
Before 2025, most low-value postal shipments were eligible for the
administrative exemption from duty at 19 U.S.C. 1321(a)(2)(C) (de
minimis exemption) and, consistent with the entry regulations for such
low-value shipments, the submission of detailed entry information to
CBP was not required. On July 4, 2025, the President signed into law
the One Big Beautiful Bill Act, which, among other things, enacted the
termination of the de minimis exemption effective July 1, 2027.\19\
Even before that termination date, however, the President signed
Executive Order 14324 (Suspending Duty-Free De Minimis Treatment For
All Countries) on July 30, 2025, which announced that the President
determined that it was necessary and appropriate to suspend duty-free
de minimis treatment under 19 U.S.C. 1321(a)(2)(C) for most imports to
deal with the identified continuing 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.\20\ Besides suspending the de minimis exemption, the
Executive Order also established an interim process and new duty rate
for eligible products sent to the United States through the
international postal network.
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\19\ One Big Beautiful Bill Act, Public Law 119-21, Section
70531(b), 139 Stat. 72, 283 (2025).
\20\ For more information regarding the multiple national
emergency declarations, please see 90 FR 42418 (September 2, 2025),
which is CBP's notice effectuating Executive Order 14324,
discussing, inter alia, Executive Order 14193 of February 1, 2025
(Imposing Duties To Address the Flow of Illicit Drugs Across Our
Northern Border), Executive Order 14194 of February 1, 2025
(Imposing Duties To Address the Situation at Our Southern Border),
and Executive Order 14195 of February 1, 2025 (Imposing Duties To
Address the Synthetic Opioid Supply Chain in the People's Republic
of China).
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On February 20, 2026, the President signed Executive Order 14388
(Continuing the Suspension of Duty-Free De Minimis Treatment For All
Countries), which, among other things, continued the suspension of
duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C), including
for shipments sent through the international postal network, and
confirmed that CBP should continue to collect applicable duties, taxes,
fees, exactions, and charges on such shipments. That Executive Order
imposed an ad valorem duty rate of 10% on postal shipments, as
authorized by section 122 of the Trade Act of 1974 (19 U.S.C. 2132)
(Section 122). Aside from that flat 10% duty, no other duties were
collected from postal shipments entered through the interim postal
process. Filers were not required to submit product classification data
for postal shipments under that process, meaning that CBP did not have
the necessary information to assess most other duties. Instead, filers
submitted a monthly international mail duty worksheet, in which they
reported the value of their postal shipments that month and the duties
they owed based on the 10% rate. Informal non-postal shipments, on the
other hand, were subject to both the 10% duty under Section 122 and any
other applicable duties.
To eliminate the disparity in duties between postal and non-postal
informal entries, CBP published the Indefinite Suspension of the De
Minimis Exemption for Mail Shipments and New Postal Informal Entry
Process IFR on June 24, 2026, which amended the process for entering
informal mail shipments, improving upon the interim process established
by Executive Order 14324, as amended.\21\ Throughout this analysis, CBP
refers to the informal entry process for mail shipments established by
that IFR as the ``current informal postal entry process.'' With that
rule, the monthly international mail duty worksheet was expanded to
require product classification and other data elements, and CBP began
applying all applicable duties to postal informal shipments. Hence,
postal informal entries and ET11 entries are now subject to the same
product classification reporting requirements. But while the current
postal informal entry process enables CBP to impose the same duties on
postal shipments as on ET11 entries, enforcement of duties and other
regulations remains more difficult in the postal environment. Under the
current informal postal entry process, the international mail duty
(IMD) worksheet is not due until the 7th day of the following month,
and most postal entries are automatically released before the IMD
worksheet is submitted. The IMD worksheet also does not require as much
information as CBP Forms 3461 and 7501, which are used for ET11
entries. Most international mail duty worksheets are submitted by a
broker, and the broker does not have to identify the importer or the
consignee. The limitations of the IMD worksheet hamper CBP's ability to
enforce the same standard of compliance with regulations in the postal
environment as in the non-postal environment. Therefore, CBP has
continued to evaluate development of an entry process for informal mail
shipments that enables filing through ACE with more aligned filing
timeframes and data requirements to address challenges in the mail
environment.
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\21\ See 91 FR 37801.
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[[Page 64541]]
Moreover, many postal shipments are sent without an IMD worksheet
or other entry form ever being submitted for them. Between September
2025 and May 2026, only 67% of postal shipments were sent through an
informal or formal entry process.\22\ The remaining 33% of postal
shipments were likely shipped without the payment of duties. Moreover,
merchandise subject to other requirements and regulations, such as
partner government agencies' (PGA) data requirements or trade
enforcement actions is disallowed, after a short-term delayed
compliance window, from using the current informal postal entry
process, but CBP is not well positioned to enforce these exceptions, as
the data is sent well after arrival, including data that would reveal
that the merchandise is subject to these requirements and regulations.
Therefore, some goods could enter under the current informal postal
entry process and thereby avoid trade enforcement actions or PGA data
requirements if not affirmatively caught by CBP.
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\22\ Based on information obtained from the CBP Office of Trade
on July 15, 2026.
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Before de minimis treatment was suspended, the postal environment
differed from the non-postal environment in two significant ways. The
first was that much less duty revenue was collected from postal
shipments, and the second was that postal shipments had higher rates of
seizures. As Table 2 shows, postal de minimis shipments had much higher
seizure rates than non-postal entry types in FY 2024. CBP seized
narcotics in postal de minimis shipments at a rate of 277.8 seizures
per million shipments, compared to only 2.6 seizures per million
shipments for formally entered shipments and 15.8 seizures per million
shipments for informally entered type 11 shipments. Postal de minimis
shipments had the highest seizure rates in all other seizure categories
as well, including health and safety, counterfeit goods, and prohibited
items. Some of the disparity between postal and non-postal seizure
rates could be due to non-postal shipments sometimes lacking the final
recipient name and address, as well as the lack of automation in the
non-postal environment. Most importers of non-postal shipments lack the
automation capacity to identify customs holds in a timely manner, which
makes it difficult for both importers and CBP officers to separate such
holds from the rest of cargo, thereby adding additional burden to CBP.
Nevertheless, CBP believes that a fair share of the disparity between
postal and non-postal seizure rates is due to postal shipments
containing more violative merchandise. One likely reason that postal de
minimis shipments contained more violative merchandise in relation to
the non-postal de minimis environment is that the exporters of
violative merchandise preferred the postal environment because they
perceived it as one in which it was easier to avoid detection.
[GRAPHIC] [TIFF OMITTED] TP08OC26.008
The current informal postal entry process does not fully address
the data limitations that CBP faces in working to identify violations
of U.S. customs and trade laws, health and safety requirements,
intellectual property rights, and consumer protection rules. CBP still
receives much less information to use in targeting postal informal
shipments than ET11 shipments, and the information that is submitted to
CBP for postal shipments tends to arrive later and be less trustworthy
than the information submitted for ET11 shipments, weakening CBP's
targeting abilities further.
CBP seeks to replace the current informal postal entry process with
a process that subjects postal entries to requirements similar to those
applicable to non-postal entries and that can also be used to enable
CBP to better identify goods that are subject to trade enforcement
actions or PGA data requirements. To that end, CBP has developed the
ET13 process for postal informal shipments. Like the ET11 process, the
proposed ET13 process requires that entry be filed electronically using
CBP Forms 3461 and 7501, not the IMD worksheet. CBP created a
simplified version of the proposed ET13 process, referred to as the
ET13 test, which will commence on September 22, 2026.\23\ A filer
participating in the ET13 test must submit in ACE the following: (1)
filer code; (2) Importer of Record (IOR) number; (3) description of
merchandise; (4) country of origin; (5) all applicable 10-digit HTSUS
classification(s), including both primary classifications in Chapters
1-97 as well as any applicable secondary classifications in Chapters 98
and/or 99 of the HTSUS; (6) quantity and weight, if using specific duty
rates; (7) duty rate; (8) value; (9) total duty owed; (10) carrier
name; (11) tracking number generated by the foreign post operator; and
(12) arrival port. Other data fields appearing on CBP Forms 3461 and
7501 remain voluntary under the ET13 test. Under this proposed rule,
however, those other data fields would be required, just as they are
for ET11 entries. The purpose of the ET13 test is to give CBP and trade
members the opportunity to test out the new process before this
proposed rule
[[Page 64542]]
makes ET13 required for postal informal shipments.
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\23\ 91 FR 38007 (June 24, 2026).
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Purpose of Rule
The proposed rule aims to terminate the current informal postal
entry process and replace it with entry type 13 so that postal informal
shipments will be subject to similar requirements as non-postal
informal shipments, thereby improving CBP's enforcement in the postal
environment. Furthermore, the rule would make updates to the ET11
process, which would also apply to the ET13 process, to address
enforcement issues in the informal environment, namely the higher rate
of violative goods in the informal environment than in the formal
environment.
Informal Entry Type 11 Requirements
To give CBP time to properly assess the admissibility of informal
entries, this proposed rule would move the filing deadline for type 11
entries from within 15 days of arrival to upon, or prior to, arrival at
a port of entry. This proposed rule would also adjust data element
requirements for ET11 by adding the final deliver-to party as a
required data element, if distinct from the ultimate consignee. Goods
classified under Chapter 99, Subchapters III and IV, HTSUS, that are
valued at or below $2,500 would no longer be limited to formal entry;
they would be allowed to enter through the ET11 entry process.
New Informal Mail Entry Type 13 and Manifest Requirements
Considering the issues discussed in the Background section above,
CBP is proposing to transition to the new, fully-electronic entry type
13 (ET13)--Informal Mail Entry, for all eligible shipments sent via the
mail environment that are valued at $2,500 or less. The proposed
changes being made to the ET11 process, such as the earlier filing
deadline and bond requirement, would also apply to the ET13 process.
The data requirements would be almost the same for the ET13 process as
the updated ET11 process, but with a couple noteworthy differences to
account for the mail environment. In addition to the data elements
generally required for an ET11 entry, an ET13 entry must also include
the shipper or sender and the package tracking number. The carrier
would be also required to submit the package tracking number on the
inward manifest to allow CBP to verify the date of importation for
postal shipments. CBP would deem articles not properly entered through
ET13 to be voluntarily abandoned at the expiration of a 15-day period.
Prior to Executive Order 14324, postal shipments claiming the
administrative exemption under 19 U.S.C. 1321(a)(2)(C) were admitted
duty-free. Executive Order 14324, which suspended de minimis treatment
for most importations, established an interim postal process, and most
informal postal entries, including those previously eligible for duty-
free de minimis treatment, were subject to duty payments for the first
time. The interim postal process was later amended by the Indefinite
Suspension of the De Minimis Exemption for Mail Shipments and New
Postal Informal Entry Process IFR to require the submission of HTSUS
codes on the monthly international mail duty worksheet so that CBP
could collect all applicable duties.\24\ This rule would terminate the
current informal postal entry process and require an ET13 entry for all
informal postal shipments. Because filers would have to submit the
entry data by the time the shipment arrives instead of potentially
weeks later, the new ET13 entry process would enable CBP to more
effectively enforce the regulations for postal shipments. Therefore,
CBP would protect the revenue of the U.S. Government and more
effectively target violative shipments by establishing ET13.
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\24\ See 91 FR 37801.
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Informal Entry Bond Requirements
CBP relies on data provided by filers to make determinations on
admissibility and entry requirements, but data has been notoriously
unreliable for informal entries. To ensure data accuracy, CBP would
require basic importation and entry bonds under the proposed rule for
all type 11 and type 13 entries. This requirement would affect ET11
entries more than postal entries, as a bond is already required to
import through the current informal postal entry process.
The rule also proposes to set a $1,000 floor for liquidated damages
arising from a breach of the terms of a customs bond securing an
informal entry. Hence, the liquidated damages based on value for all
informal entries would be $1,000 or the value of the merchandise for
each instance, whichever is greater.\25\ Without the floor, breaches of
the bond resulting from low-value shipments receive low-value
liquidated damages. Therefore, this proposed floor would improve
compliance and ensure that the cost to CBP to collect the liquidated
damages does not outweigh the amount collected.
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\25\ Liquidated damages based on value for restricted or
prohibited merchandise, or alcoholic beverages, will be $1,000 or
three times the value of the merchandise, whichever is greater.
---------------------------------------------------------------------------
Baseline and Regulatory Alternative Scenarios
This regulatory impact analysis estimates the net effects of the
rule by comparing the baseline scenario with the regulatory alternative
scenario. In the baseline, the ET11 entry process has not been updated,
and postal shipments continue to be entered through the informal postal
entry process that was implemented in June 2026 by the Indefinite
Suspension of the De Minimis Exemption for Mail Shipments and New
Postal Informal Entry Process IFR. The ET13 test does not exist in the
baseline, as the real-world ET13 test was developed by CBP in
anticipation of implementing this proposed rule. In the regulatory
alternative scenario, the ET11 entry process would include new
requirements, as described above, and informal postal shipments would
need to be entered through the new ET13 process. The current informal
postal entry process would no longer be available under the rule if
finalized. The benefits and costs of the rule are the benefits and
costs of changing from the baseline to the regulatory alternative
scenario. Because CBP and USPS began incurring programming costs for
the rule in 2026, this analysis considers the effects of the rule over
a 10-year regulatory period from 2026 to 2035. CBP uses calendar years,
rather than fiscal years, in its projections for this analysis.
Projected Entry Counts
In this section, CBP presents its projections for ET11 and postal
informal entry counts from 2026-2035. These projections are used in
calculations throughout the analysis. Although the proposed rule could
affect import volumes, CBP assumes for the purposes of this analysis
that annual entry counts would be the same in the regulatory scenario
as in the baseline scenario, except for the fact that postal shipments
would change to ET13 in the regulatory scenario. This simplifying
assumption allows CBP to calculate costs and government revenue using
the same projected entry counts used in the baseline. However, the rule
would result in stricter duty collection for postal entries and higher
shipping costs for both ET11 and ET13 entries, and these changes would
likely cause imports to fall (although the stronger duty collection and
added requirements for postal shipments could lead to an increase in
ET11 entries as importers shift from postal to ET11). As a result of
this overall decrease in imports, the total increase in government
revenue, broker fee payments, and other changes
[[Page 64543]]
would be lower than in the analysis, which assumes the rule would have
no effect on the quantity of imports. The fall in imports would also
lead to a deadweight loss, increasing the total cost of the rule to
society beyond CBP's cost estimates in the analysis. CBP discusses
these limitations of the analysis further below. Table 3 displays the
annual entry counts for postal and ET11 entries from FY 2021 to FY
2024. Over that time period, the compound annual growth rate (CAGR) for
postal de minimis entries was -11.63%, and the CAGR for ET11 entries
was 3.14%.
[GRAPHIC] [TIFF OMITTED] TP08OC26.009
In 2025, the imposition of new duties, the suspension of the de
minimis exemption for most imports, and the creation of an interim
postal process led to large changes in the import volumes for these two
categories. The de minimis exemption was suspended for most imported
products of all countries effective August 29, 2025. Therefore, CBP
uses entry counts from the months following the suspension to estimate
the inflow of entries under the current status quo. From September 1,
2025, to May 31, 2026, a total of 24,427,685 postal entries and
52,450,418 ET11 entries arrived in the United States. At that rate,
32,659,725 postal shipments and 70,126,017 ET11 shipments would arrive
annually. These numbers are shown in Table 4.
[GRAPHIC] [TIFF OMITTED] TP08OC26.010
Compared to the 2024 entry counts, the figures in Table 4 show that
the suspension of de minimis led to a fall in postal shipments but an
increase in ET11, as many would-be de minimis shipments shifted to
ET11. As de minimis treatment will remain suspended, CBP does not
expect postal or ET11 volumes to return to pre-2025 levels. Moreover,
since the rule would replace the current informal postal entry process
with the ET13 process, postal shipments would face even higher data
requirements than they do under the current informal postal entry
process, making it all the more unlikely that postal entry counts would
rebound. To project postal and ET11 entry counts during the regulatory
period of 2026-2035, CBP applies the CAGRs from 2021-2024 to the
projected annual counts in Table 4. These projections are shown in
Table 5.
[[Page 64544]]
[GRAPHIC] [TIFF OMITTED] TP08OC26.011
Costs
The rule would result in costs due to programming changes, larger
time burdens of submitting and processing entries for postal shipments,
various updates to the entry process for ET11 informal entries and
postal shipments, and a decrease to social welfare stemming from a
reduction in imports, as discussed in the deadweight loss subsection
below.
CBP
To create the new ET13 process for postal entries and update the
entry process for ET11 entries, CBP needs to update its electronic
systems, which entails programming costs. Much of the programming is
already complete, which has allowed CBP to roll out ET13 as an option
for informal postal shipments, but CBP still counts the programming
costs for ET13 as an effect of the rule because the programming was
done and the ET13 test was created in anticipation of this NPRM. CBP's
programming costs are shown in Table 6. After the modernization is
complete, only a few additional changes would be needed as a result of
this rule.
[GRAPHIC] [TIFF OMITTED] TP08OC26.012
CBP would receive more submissions of CBP Forms 3461 and 7501 under
the rule, as postal shipments would need to be entered with these forms
instead of the IMD worksheet. The time burdens for CBP to process CBP
Forms 3461 and 7501 are 5 minutes and 10 minutes,
respectively.<SUP>26 27</SUP> The average hourly wage of a CBP trade
and revenue employee is $95.34.\28\ The average costs of the time
burdens for processing CBP Forms 3461 and 7501 are therefore $7.95 and
$15.89 per form. CBP applies the time costs of processing these forms
to the projected number of postal shipments during the regulatory
period found in Table 5 to calculate the added annual costs to CBP of
processing the new forms. Table 7 displays the annual costs starting in
2027 when the rule would take effect.
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\26\ Source for CBP Form 3461 burden: see estimated time burden
to CBP for OMB Control Number 1651-0024, available at <a href="https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202112-1651-003">https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202112-1651-003</a>.
\27\ Source for CBP Form 7501 burden: see estimated time burden
to CBP for OMB Control Number 1651-0022, available at <a href="https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202311-1651-004">https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202311-1651-004</a>.
\28\ CBP bases this wage on the FY 2025 salary and benefits of
the national average of CBP Officer Positions. Source: email
correspondence with CBP's Office of Finance on June 11, 2026.
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[[Page 64545]]
[GRAPHIC] [TIFF OMITTED] TP08OC26.013
CBP may also incur costs from inspecting more shipments. Under the
rule, CBP would receive more information about shipments, especially
postal shipments, and would receive this information sooner, which
would improve CBP's targeting capabilities. At this time, it is
uncertain how improvements in targeting would affect the number of
inspections that CBP conducts. CBP may inspect more shipments, or it
may inspect the same number of shipments as before but improve its
selection of which shipments to inspect, thanks to the additional data
available under the rule. If CBP inspects more shipments under the
rule, then CBP would incur the labor cost of these additional
inspections.
USPS
The rule would affect USPS in several ways. USPS would need to make
updates to its electronic systems to handle ET13 entries, which USPS
estimates would result in an initial programming cost of between $12
million and $20 million.\29\ CBP uses the midpoint of this range, $16
million, for its calculations while noting the uncertainty around the
estimate. USPS expects these programming changes to take 4 to 6 months
on the low end and up to 8 months on the high end. After the initial
development costs, USPS expects to incur operation and maintenance
costs around $1 million per year.\30\ Besides the programming costs,
USPS would also incur labor costs to update its process for handling
shipments under the rule.
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\29\ Obtained from USPS on April 22, 2026.
\30\ Obtained from USPS on September 9, 2026.
---------------------------------------------------------------------------
USPS may also encounter storage capacity issues. While the baseline
postal shipment process allows for postal shipments to be processed
quickly, USPS expects that the average holding period would lengthen
under the rule. As a result, a larger volume of postal entries would be
held at USPS facilities at a given time, imposing larger labor and
storage costs on USPS. USPS Office of Exchanges were designed for flow-
through processing, without warehousing capacity, and USPS anticipates
that it would need an initial warehouse capacity equivalent to 80% or
more of the import volume under the rule. Besides the cost of sourcing
warehouse space, there would be additional costs from designing and
implementing the storage and retrieval processes. Lease rates range
from $25/sq. ft to $50/sq. ft, though offsite storage would impose
additional costs.\31\
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\31\ Obtained from USPS on April 22, 2026.
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Under the rule, USPS expects that more postal shipments would be
abandoned after 15 days due to not being properly entered. The cost of
returning undeliverable goods depends on many variables, but USPS
roughly estimates that the average cost of returns is greater than
$6.00 USD per kilogram. In this analysis, CBP includes the initial
estimated programming cost to USPS, but CBP lacks quantified estimates
of the costs of the warehousing requirements and the resources spent
returning non-compliant postal shipments under the rule. CBP has
undergone extensive outreach to the trade to prepare them for this rule
and will continue to do so. CBP expects that by the time the final rule
becomes effective, the trade will have adjusted its processes to
minimize the cost to return undeliverable mail to the extent possible.
CBP requests comment on the cost to return undeliverable mail.
As discussed in the CBP subsection above, the number of inspections
might increase under the rule, though not necessarily. If inspections
of postal shipments do increase, then CBP would ask USPS to hold more
of these shipments so that CBP can inspect them. An increase in holds
could result in further costs to USPS, due to the greater need for
warehouse space and the change in USPS processes needed to hold more
shipments.
Filers
This subsection describes the costs of the rule to individuals and
businesses that file entries. CBP expects that in both the baseline and
regulatory scenario most entries would be filed by a broker hired by
the owner, purchaser, or consignee. However, an owner or purchaser of a
shipment is allowed to file entry themselves if they so choose.
Earlier Filing Deadline
Under this rule, filers would have to comply with an earlier filing
deadline for ET11 entries. In the baseline, entry must be made for ET11
within 15 days of the shipment's arrival. Under the rule, the entry
data would need to be submitted upon or prior to the shipment's
arrival. CBP took a random sample of 392,473 ET11 entries from
September to November of 2025 and calculated the number of days between
the entries' arrival in the United States and their entry filing
dates.\32\ Only 0.4%
[[Page 64546]]
of entries were filed before the day of arrival. However, 26.6% of
entries were filed the day of arrival, and 25.0% were filed the day
after. Therefore, just over half of ET11 entries need to be submitted
only a day or two earlier to conform with the earlier deadline.
---------------------------------------------------------------------------
\32\ The random sample was approximately 3% of the total
population. Each entry has an 11-digit entry number. As the last few
digits of the entry number are not correlated with any relevant
variables, CBP selected a random 3% of ET11 entries by selecting all
ET11 entries with an entry number ending in 11, 22, or 33, which are
3 of the 100 possible combinations of last 2 digits. The data was
pulled from the ACE database on December 12, 2025.
[GRAPHIC] [TIFF OMITTED] TP08OC26.014
As for the entries that are filed later, CBP does not know what the
costs of the new deadline would be. According to CBP subject matter
experts, most of the time, the entry data is available to filers before
arrival, so filers simply need to submit the data to CBP earlier.
However, there could be cases in which obtaining the data earlier is
difficult, and the filers and their clients may need to adjust their
business processes in meaningful ways to comply with the earlier filing
deadline. The earlier deadline could even result in filers needing to
invest in more staffing overseas. If a filer's standard procedure in
the baseline is to read the package labeling of a shipment that has
arrived in the United States and then use that information to submit
entry data, then that process would no longer work under the rule.
Instead, the filer may need to employ more people abroad so that they
can look at the shipment before it leaves for the United States to be
able to make entry before the shipment's arrival. While CBP is unable
to quantify these costs, it acknowledges that they could be
significant, even for filers who typically make entry shortly after
arrival in the baseline. CBP requests comment from the public on the
magnitude of the costs of the proposed earlier filing deadline.
The rule would have an ambiguous effect on shipping times. If
shippers do not believe that the transit time will be sufficient to
gather and submit the necessary data, they could choose to delay
shipment, perhaps by holding the goods in warehouses in the country of
origin while the different parties prepare the entry data. This
warehousing on the front end would increase the total shipping time and
costs. On the other hand, the earlier filing deadline could have the
advantage of causing the merchandise to be released sooner and
therefore be delivered sooner. However, even if the latter effect
prevails, any benefit from this change will be less than the cost of
filing entry earlier. If the benefit to trade members exceeded the cost
of filing entry upon or prior to arrival, then filers would have
already chosen to do so in the baseline, as they have always had that
option. Still, this effect may mitigate the costs of having to file
data sooner. CBP requests comment on the impact of the earlier filing
deadline on shipping times and whether it varies by mode of transport.
The change to the entry deadline could also affect how soon filers
need to complete entry summary. The entry summary deadline would still
be 10 days after release of the entry, just as before the rule, but
since the release of merchandise is conditioned partly on the entry
being filed and partly on the merchandise's arrival, the earlier
deadline for filing entry would mean that some merchandise would be
released sooner. As a result, entry summary would sometimes be due
sooner than it is under the baseline. To the extent that having to
submit entry summary sooner would be an inconvenience to filers and
their clients, this effect would be another cost of the
[[Page 64547]]
rule, though one that CBP cannot quantify.
Electronic Submission
The rule would require ET11 and ET13 entries to be submitted
electronically instead of on paper, which would let CBP avoid manually
entering information into ACE. Most informal entries are already filed
electronically, but some are not. From September 1, 2025, to May 31,
2026, 73,534 ET11 entries were submitted manually, out of 52,450,418
ET11 entries in total (or 0.14%).\33\ As discussed in the Cost Savings
section, there are some advantages to filers of submitting forms
electronically. However, the fact that some filers choose to submit
forms manually means that electronic submission is not their first
choice and that CBP requiring electronic filing could result in a net
cost to them. Otherwise, those filers would likely have already
switched to electronic filing before the rule, though it is possible
that inertia is the only reason they had not already converted to
electronic filing. CBP requests comment on this matter.
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\33\ Source: count of manual ET11 entries obtained from OT on
June 10, 2026; total count of ET11 entries obtained from OT on July
10, 2026.
---------------------------------------------------------------------------
Additional Data Requirements
Under the rule, ET11 entries would be required to include one
additional data element, the final deliver-to party, which would
include both the name and address of the final deliver-to party if
distinct from the ultimate consignee. Filers would have to update their
business practices to obtain this name and address from their clients
or other entities, along with the usual entry information. CBP expects
that there would be some costs of transitioning to this new method but
that the time burden of gathering and submitting data for each ET11
entry would be unchanged once filers have transitioned to the new
process. CBP expects that filers would request this new data element
from their clients and receive it at the same time that they request
and receive the rest of the entry data. Therefore, adding the final
deliver-to party as a required data element would have a negligible
effect on the time burden of making entry.
ET13 entries would require the same data as ET11, as well as two
additional data elements: the tracking number and the shipper or
sender. The ET13 process would therefore require more data than the
informal postal process used in the baseline. For example, the
international mail duty worksheet does not require brokers submitting
the worksheet to identify the different parties involved in a shipment,
such as the importer of record or consignee. The filers of ET13 entries
would likely obtain the tracking numbers from the foreign postal
operators (FPOs), which generally already submit the tracking numbers
to USPS. Again, CBP expects that filers would incur costs in changing
their operations to regularly obtain the tracking number and shipper or
sender, but CBP assumes that the average time burden for ET13 entries
would be the same as for ET11 entries.
Filers would also need to make changes to their electronic systems
so that they can transmit data for the new ET13 process and the added
data elements required for ET11 under the rule. CBP does not have data
to estimate what the total costs of the programming changes would be
for filers, but notes that filers and their software providers
regularly make updates to comply with shifting requirements and this
change could likely be done in conjunction with those changes at a
relatively low additional cost. The new data requirements could also
increase the time it takes to ship postal shipments, as the FPOs might
require customers to provide the additional data to a filer before
accepting the package, thereby delaying the shipping date.
Importers and Senders
Certain costs may fall directly on the importer or on the sender,
depending on the circumstances. For example, either the importer or the
sender could be the one to hire a broker to file entry, and the party
that hires the broker would pay the broker fees, though the other party
could ultimately bear some share of those costs. Therefore, CBP groups
the costs to importers and the costs to senders into this single
subsection.
Broker Fees and Data Requirements
As a result of the rule, the importer or sender of a postal
shipment would have to submit more data and spend more on broker
services. Under the rule, informal postal entries would need to be
entered as ET13, which has similar data requirements as ET11. CBP
assumes that all importers or senders of ET13 entries would resort to
hiring a broker, since brokers have the expertise to determine product
classification and handle various entry requirements. In the baseline,
most IMD worksheets are submitted by brokers, and these IMD worksheets
would be replaced by the ET13 process in the regulatory scenario. The
ET13 process is more demanding for brokers than the current informal
postal entry process because under the ET13 process the broker has to
submit more data, the data must be submitted earlier, a form must be
submitted for each individual entry, and CBP is able to more carefully
monitor the data, holding the filers to a high standard of accuracy. As
a result, CBP assumes that brokers would charge their customers a
significantly higher fee per entry than what they charge for the
monthly IMD worksheet as compensation for their higher effort. For the
increase in the average broker fee per entry, CBP uses as its estimate
the express commercial carriers' brokerage fee estimate found in
Fajgelbaum and Khandelwal (2024),\34\ which is $30 per shipment.\35\
From September 2025 through May 2026, postal shipments with a value of
less than or equal to $30 made up 79% of all postal shipments by volume
but only 16% by value.\36\ Brokerage fees can be much higher for large
formal entries, but because this rule would only affect informal
entries, which must be $2,500 or less, CBP uses a lower fee estimate.
The ultimate cause of the increase in broker fees would be the
increased labor necessary to make entry for postal shipments, and it is
through the broker fees that this cost would be shifted from the
brokers who are doing the work to the brokers' clients. Additionally,
importers or senders of postal shipments would have to begin providing
the additional data needed to fill out CBP Forms 3461 and 7501 for
entry and entry summary, respectively. The time burden for CBP Form
3461 is 10 minutes,\37\ and the burden for CBP Form 7501 is 5 minutes.
CBP's estimate for the average hourly wage of importers and senders is
$38.88.\38\ The average
[[Page 64548]]
costs of the time burdens for submitting CBP Forms 3461 and 7501 are
therefore $6.48 and $3.24. Therefore, the combined cost of the broker
fee and the time burdens of submitting CBP Forms 3461 and 7501 would
total $39.72 for an ET13 entry. CBP applies the average broker fee and
time burden costs of ET13 entries to the projected number of postal
shipments during the regulatory period, found in Table 5, to calculate
the total annual costs to importers associated with the new ET13
process. Table 9 displays the annual costs starting in 2027, when the
rule would take effect.
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\34\ Fajgelbaum, P.D. and A. Khandelwal. (2024). ``The Value of
De Minimis Imports.'' National Bureau of Economic Research Working
Paper No. 32607.
\35\ In the paper cited, CBP takes ``shipment'' to mean
merchandise belonging to a single entry.
\36\ Based on statistics obtained from CBP Office of Trade on
July 15 and September 8, 2026.
\37\ CBP uses the time burden of the electronic equivalent of
CBP Form 3461 for its estimates in this analysis.
\38\ To calculate this loaded wage rate CBP multiplied the
Bureau of Labor Statistics' (BLS) 2025 median hourly wage rate for
Cargo and Freight Agents ($25.13), which CBP assumes best represents
the wage for importers and exporters, by the ratio of BLS' Q4 2025
total compensation to wages and salaries for Office and
Administrative Support occupations (1.497), the assumed occupational
group for importers and exporters, to account for non-salary
employee benefits, ($37.62 in 2025 dollars). To adjust to 2026
dollars, CBP assumes an annual increase of 3.36% based on the
December 2025 12-month percent change in the Employment Cost Index.
Source of median wage rate: U.S. Bureau of Labor Statistics.
Occupational Employment and Wage Statistics, 2025 National
Occupational Employment and Wage Estimates United States, OCC_code
43-5011. Updated May 15, 2026. Available at <a href="https://www.bls.gov/oes/special-requests/oesm25nat.zip">https://www.bls.gov/oes/special-requests/oesm25nat.zip</a>. Accessed May 21, 2026. The total
compensation to wages and salaries ratio is equal to the total
compensation cost per hour worked for Office and Administrative
Support occupations ($37.47) divided by the wages and salaries cost
per hour worked for the same occupation category ($25.03). See
``Table 2. Employer Costs for Employee Compensation for civilian
workers by occupational and industry group.'' Bureau of Labor
Statistics, ``Employer Costs for Employee Compensation--December
2025.'' Released March 20, 2026. Available at <a href="https://www.bls.gov/news.release/archives/ecec_03202026.pdf">https://www.bls.gov/news.release/archives/ecec_03202026.pdf</a>. Accessed May 21, 2026.
Source of Employment Cost Index: Bureau of Labor Statistics
``Employment Cost Index, Continuous data.'' Data used was for
civilian workers, total compensation for all industries all
occupations current dollar index number. December 2025 Index
(173.64), December 2024 Index (168.0). CBP estimates a 3.36%
(173.64/168.0-1) increase in 2025. Updated April 30, 2026. Available
at <a href="https://www.bls.gov/eci/tables.htm">https://www.bls.gov/eci/tables.htm</a>. Accessed May 21, 2026.
[GRAPHIC] [TIFF OMITTED] TP08OC26.015
While CBP assumes for this analysis that the costs in Table 9 would
fall entirely on importers and senders, the incidence of the fees is
determined by the relative price elasticities of supply and demand. The
importers, the senders, the final deliver-to parties, and the brokers
would share the incidence of these costs to varying extents. How much
of the incidence each party would bear would depend on the relevant
price elasticities of supply and demand, which CBP is unable to
estimate for this analysis. The costs would result to some extent in
reduced quantity demanded and ultimately deadweight loss, which is
discussed in a later subsection.
Basic Importation and Entry Bond Required for Informal Entries
A basic importation and entry bond would be required under the rule
for ET11 and ET13 entries. Because a bond is already required under the
current informal postal entry process, CBP does not expect the bond
requirement for ET13 entries to result in additional costs. The bond
requirement for ET11 entries, on the other hand, would be new. This
change would therefore result in costs for the importers of record of
ET11 entries, as the importer of record is the party whose bond is
obligated. Although a basic importation and entry bond is not currently
required for all ET11s, most ET11 entries are secured by a bond. From
August 1, 2025, to July 31, 2026, about 2.3 million ET11 entries were
entered without a bond,\39\ which is only 3.31% of CBP's projected
annual ET11 entries for 2026. Bonds are already common because a
continuous bond is required for IORs who want to pay duties, taxes, and
fees on a periodic monthly statement.
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\39\ Source: Based on data obtained from ACE database on August
3, 2026.
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An importer of record can choose to use either a continuous bond or
a single transaction bond. A continuous bond secures all entries during
a period of up to one year and renews automatically for successive one-
year periods, while a single transaction bond can only be used for a
single entry. For importers using a continuous bond, CBP requires a
bond equal to at least 10% of last year's duties, taxes, and fees or,
if the importer is new, 10% of the anticipated duties, taxes, and fees
to be paid in the upcoming year. The continuous bond must also be at
least $50,000. A single transaction bond is generally an amount not
less than the total entered value of the merchandise, plus any duties,
taxes, and fees. In the baseline, a single transaction bond must be at
least $100. Under the proposed rule, CBP could raise the floor to
$1,000, which would equal the minimum liquidated damages under the
rule.
The cost of a bond to an importer is not the amount of the bond but
rather the bond premium that the importer would pay to the surety.
Based on information gathered from 12 broker websites, the average
premium for a $50,000 bond is $441.52. The average premium is therefore
0.883% of the bond amount for minimum continuous bonds. CBP assumes
that this rate holds for continuous bonds over $50,000 as well. Based
on information gathered from six broker websites, the average broker
charges a premium of $4.917 per $1,000 for single transaction bonds,
with a minimum premium of $54.167. CBP assumes for its calculations
that the rate of $4.917 per $1,000, or 0.4917%, is applied continuously
rather than at intervals of $1,000. Due to the minimum premium of
$54.167, a single transaction bond of $1,000 has the same premium as
one of $100. Hence, whether the floor for a single transaction bond
stays at $100 or is raised to $1,000 under the rule has no effect on
the estimated cost of the bond requirement.
[[Page 64549]]
To estimate the annual cost of the bond requirement, CBP used data
on bondless ET11 entries from August 1, 2025, to July 31, 2026, to
estimate the cost to each importer of record of importing those same
entries with a bond.\40\ CBP estimated the cost to each importer of
using a continuous bond or single transaction bonds and then determined
which was the cheaper option for each importer. The continuous bond
amount was based on the duties, taxes, and fees paid over that same
time period, with a floor of $50,000. Of the 68,701 importers of record
that imported an ET11 entry without a bond, a continuous bond would
have been cheaper for 14% of those importers, while single transaction
bonds would have been cheaper for the other 86%. Despite making up only
14% of the group, those importers for whom a continuous bond would have
been cheaper made 96% of bondless ET11 entries. Table 10 shows the
total bond amount and total bond premium of the ET11 entries for each
bond type. Overall, the average bond premium for ET11 entries that
would be entered without a bond in the baseline would be $3.99, but
this average masks some significant variation. For importers of record
who would have chosen single transaction bonds as the cheapest option,
the average bond premium per ET11 entry would be $55.57, while the
importers who would have chosen a continuous bond as the cheapest
option would have incurred an average bond premium per ET11 entry of
$1.95.
---------------------------------------------------------------------------
\40\ Source: Data obtained from ACE database on August 3, 2026.
[GRAPHIC] [TIFF OMITTED] TP08OC26.016
Based on the above calculations, CBP estimates that adding a bond
requirement for ET11 entries would have resulted in an additional cost
to importers of record of $9,276,484 at the present level of shipping
activity. Because CBP projects that the annual ET11 entry count will
continue to grow at 3.14%, CBP applies this growth rate to the total
bond premium to project the cost of the rule's bond requirement over
the period of analysis, starting in 2027 when the rule would take
effect. These annual costs are shown in Table 11.
[GRAPHIC] [TIFF OMITTED] TP08OC26.017
Unentered Informal Postal Entries
The rule would set the voluntary abandonment deadline for ET13
entries at the expiration of a 15-day period, meaning that postal
shipments that are unentered 15 days after arrival would be deemed to
be voluntarily abandoned. This deadline is stricter than the
abandonment deadline for ET11 entries, which is 6 months after arrival.
Postal shipments under the baseline process have a 30-day window for
which USPS holds items for pickup, and if not picked up, the items are
abandoned or returned. Currently, only a very small volume of items are
not picked up during this window. Under the rule, however, USPS
anticipates a significant number of shipments would be deemed abandoned
after 15 days because no entry would be filed for them under the new
process. Hence, under the rule some importers may not receive their
shipments due to the 15-day voluntary
[[Page 64550]]
abandonment deadline combined with the more demanding entry process.
Carriers
Carriers would need to provide tracking numbers for postal
shipments on the manifest. Those tracking numbers would be the same as
what the brokers provide for ET13 entries and what FPOs already provide
to CBP for postal shipments. The carriers therefore would have to
update their business practices so that they obtain the tracking number
from the broker, the FPO, or some other source through the normal
course of business. CBP requests comment on how costly the change in
procedure would be for the carriers. Besides the costs that carriers
would incur in updating their procedures, CBP also expects this new
data element to add 1 minute to carriers' time burden of submitting
manifests.\41\ To calculate the value of this added time burden, CBP
uses an hourly wage of $38.88.\42\ The average cost of the time burden
to carriers is therefore $0.65 per postal entry. Based on the
forecasted postal entry counts in Table 5, CBP calculates the cost
burden to carriers under the rule, shown in Table 12.
---------------------------------------------------------------------------
\41\ U.S. Customs and Border Protection. Supporting Statement
for Paperwork Reduction Act Submission OMB Number 1651-0001: Cargo
Manifest/Declaration, Stow Plan, Container Status Messages, and
Importer Security Filing.
\42\ To calculate this loaded wage rate CBP multiplied the
Bureau of Labor Statistics' (BLS) 2025 median hourly wage rate for
Cargo and Freight Agents ($25.13), which CBP assumes best represents
the wage for carriers, by the ratio of BLS' Q4 2025 total
compensation to wages and salaries for Office and Administrative
Support occupations (1.497), the assumed occupational group for
carriers, to account for non-salary employee benefits, ($37.62 in
2025 dollars). To adjust to 2026 dollars, CBP assumes an annual
increase of 3.36% based on the December 2025 12-month percent change
in the Employment Cost Index. Source of median wage rate: U.S.
Bureau of Labor Statistics. Occupational Employment and Wage
Statistics, 2025 National Occupational Employment and Wage Estimates
United States, OCC_code 43-5011. Updated May 15, 2026. Available at
<a href="https://www.bls.gov/oes/special-requests/oesm25nat.zip">https://www.bls.gov/oes/special-requests/oesm25nat.zip</a>. Accessed May
21, 2026. The total compensation to wages and salaries ratio is
equal to the total compensation cost per hour worked for Office and
Administrative Support occupations ($37.47) divided by the wages and
salaries cost per hour worked for the same occupation category
($25.03). See ``Table 2. Employer Costs for Employee Compensation
for civilian workers by occupational and industry group.'' Bureau of
Labor Statistics, ``Employer Costs for Employee Compensation--
December 2025.'' Released March 20, 2026. Available at <a href="https://www.bls.gov/news.release/archives/ecec_03202026.pdf">https://www.bls.gov/news.release/archives/ecec_03202026.pdf</a>. Accessed May
21, 2026. Source of Employment Cost Index: Bureau of Labor
Statistics ``Employment Cost Index, Continuous data.'' Data used was
for civilian workers, total compensation for all industries all
occupations current dollar index number. December 2025 Index
(173.64), December 2024 Index (168.0). CBP estimates a 3.36%
(173.64/168.0-1) increase in 2025. Updated April 30, 2026. Available
at <a href="https://www.bls.gov/eci/tables.htm">https://www.bls.gov/eci/tables.htm</a>. Accessed May 21, 2026.
[GRAPHIC] [TIFF OMITTED] TP08OC26.018
Deadweight Loss
Although this analysis assumes in its calculations that the
quantity of imports would be unaffected by the rule, it is likely that
the improved duty collection rate for postal shipments (discussed
further in the Transfers section) and the various costs for postal and
ET11 entries resulting from the rule would cause importers to import
less. This decrease in imports would correspond to a cost to society in
the form of deadweight loss. While some of these goods would not be
imported under the rule, the fact that they would be imported in the
baseline means that the benefit of those imports to importers exceeds
the cost of producing those goods, shipping them, and complying with
the baseline entry process. Were importers to decide not to import some
of those shipments as a result of the rule, society would be missing
out on the net gains from trade that would have occurred with those
shipments. The deadweight loss from the rule is the total value of this
lost surplus. While CBP lacks the data to estimate deadweight loss in
this analysis, this could be an important cost of the rule. Also, to
the extent that there would be deadweight loss under the rule due to a
decrease in imports, there would be a smaller increase in government
revenue, bond premiums, broker fee payments, and any other per-unit or
per-value costs that CBP estimates here, as there would be fewer
shipments.
While CBP cannot estimate the deadweight loss from the rule or how
the change in import quantity would affect the other cost estimates,
the results from one research paper could be used to approximate the
magnitude of the cost to consumers when factoring in deadweight loss.
In Fajgelbaum and Khandelwal (2024) (denoted here by F&K) the authors
estimate the loss to consumer welfare, including deadweight loss, that
would have occurred in 2021 had the de minimis exemption been
terminated that year.\43\ In the paper's model, ending de minimis would
have resulted in more goods being subject to duties and in consumers
paying an ``administrative fee'' to a logistics company (similar to
broker fees in this analysis), with the fee
[[Page 64551]]
estimated at $30 for some of their calculations. Unlike in F&K, the
regulatory action considered in this analysis is not the suspension of
de minimis, which has already been suspended, but the replacement of
the current informal postal process with the ET13 process, which would
result in an estimated $30 broker fee and a time burden with a total
value of $9.72 to submit entry form information for informal postal
shipments, along with an increase in duty payments for the postal
shipments that are noncompliant in the baseline but compliant under the
rule. The regulatory action considered in F&K is therefore not the same
as the regulatory changes proposed here. However, there are
similarities. Both changes would involve a new per-shipment fee of $30,
and both would apply to low-value shipments. The average value of a de
minimis shipment in 2021 was $56.38, while the average value of postal
shipments from September 2025 to May 2026 was $48.29. The value of the
new time burden for informal postal entries, $9.72, is 20% of the
average postal values, which is close to the average duty rate used by
F&K based on CBP data, with Table 3 in F&K showing the average duty
rate range from about 23% for the poorest zip codes to about 16% for
the richest zip codes. Besides the precise cost increases being
slightly different, the key differences between F&K and this analysis
are that the regulatory changes in this rulemaking would only apply to
postal shipments and that the duty revenue in F&K would be rebated back
to consumers, whereas the cost of the time burden to submit CBP Forms
3461 and 7501 would be a pure loss. Still, the similarities between the
two regulatory actions considered mean that F&K results about consumer
welfare loss could be informative for assessing the scale of consumer
welfare loss from this rulemaking.
---------------------------------------------------------------------------
\43\ Fajgelbaum, P.D. and A. Khandelwal. (2024). ``The Value of
De Minimis Imports.'' National Bureau of Economic Research Working
Paper No. 32607.
---------------------------------------------------------------------------
Using CBP import data and an estimated administrative fee of $30,
F&K estimate that the consumer welfare losses of ending de minimis in
2021 would have equaled $20.8 billion that year. The value of de
minimis imports that year was $43.5 billion, meaning that the estimated
consumer welfare losses were 47.8% of baseline consumer spending on the
de minimis goods. CBP applies that 47.8% figure to informal postal
imports here. From September 2025 to May 2026, the value of informal
postal shipments was $1,179,693,422. At that rate, the total value
imported in 2026 would be $1,577,245,784. Applying the CAGR of -11.63%
discussed in the Projected Entry Counts section, CBP estimates that the
value of informal postal imports in 2027 in the baseline would equal
$1,392,823,929. If the relative consumer welfare losses were the same
here as in F&K's estimate for ending de minimis in 2021, then,
multiplying the value of postal informal imports by 47.8%, the losses
would equal $666 million in 2027. To be clear, this consumer welfare
loss of $666 million is not an additional cost that should be added to
the estimated $1.2 billion cost to importers and senders in 2027.
Rather, it is an alternative estimate of the total cost to that group.
And while the $666 million is too inaccurate to use in this analysis
due to the differences between this rulemaking and the regulatory
action considered in F&K, it is true that a cost estimate that factors
in deadweight loss from decreased imports should produce a total cost
estimate less than the one estimated in this rulemaking. That is
because CBP assumes in this analysis that the rule would not affect
import quantity. To the extent that imports would fall as a result of
the rule, the total cost of the rule would be lower than CBP's estimate
because fewer imports would mean less money spent on broker fees and
less time spent submitting CBP Forms 3461 and 7501. The resulting
deadweight loss from decreased imports would not be large enough to
outweigh those effects, or else importers would not choose to import
less in the first place.
Total Costs
The quantified costs of the rule would include the cost to CBP of
programming changes and reviewing more submissions of CBP Forms 3461
and 7501, the cost to USPS of updating its electronic systems, the cost
to importers and senders resulting from new data requirements for
postal shipments and the added bond requirements for informal entries,
and the cost to carriers of supplying the tracking number on manifests
for postal shipments. These costs and their totals are shown in Table
13 and Table 14 from 2026 to 2035. Due to data limitations, CBP is
unable to quantify other costs that would result from the rule. These
unquantified costs include the cost to USPS for storing, designing, and
implementing storage and retrieval processes, and returning
undeliverable goods, and the cost to brokers of earlier filing
deadlines, updating electronic systems, switching to electronic
submission of entry forms, and making changes to business practices to
get extra data elements for ET11 and postal shipments. Our unquantified
costs to importers are the deadweight loss from reduced imports. While
CBP is unable to estimate these costs, it acknowledges that some of
them, in particular the change in the filing deadlines, could be
significant.
[[Page 64552]]
[GRAPHIC] [TIFF OMITTED] TP08OC26.019
[GRAPHIC] [TIFF OMITTED] TP08OC26.020
Benefits
This rule would help prevent unlawful importations, increase trade
enforcement, and improve trade compliance. These benefits would result
from the improvements in CBP's targeting of violative shipments and in
trade members' increased compliance with regulations. CBP would be able
to target violative shipments more accurately and efficiently because
CBP would receive more data and because entry data would arrive sooner
and be more reliable. Under the current informal postal entry process,
importers do not have to provide as much information to CBP as they
would have to if they had been filing ET11 entries. Under the new ET13
process for postal shipments, importers would have to provide the same
information as for ET11 entries, as well as the postal tracking number
and the shipper or sender. Among other data elements, CBP would receive
information regarding the various parties involved with the postal
shipment, which would be helpful in targeting higher risk shipments.
Importers would also start providing the final deliver-to party for
ET11 entries if distinct from the ultimate consignee. Because the new
entry filing deadline would be the time of arrival rather than 15 days
after arrival, CBP would receive the entry data sooner, which would
also help with targeting.
CBP believes entry data would become more reliable under the rule
due to the new bond requirement for informal entries and the new
minimum liquidated damages amount of $1,000 for informal entries. In
the past, for informal entries not secured by a bond, when CBP
discovered a discrepancy between the data submitted by the filer and
the actual contents of the shipment, such as misclassification or
undervaluation, CBP was unable to assess liquidated damages for the
breach of the bond. With the added bond requirement, liquidated damages
would impose a financial consequence for breaching the bond, so CBP
expects that the entry data would be more reliable. Liquidated damages
are often calculated based on the value of the merchandise, which means
that the damages are small when the merchandise has a low value. With
the new minimum liquidated damages amount of $1,000 for informal
entries, compliance with entry regulations could improve for low-value
shipments.
Because of all the new data that would be submitted for ET13
entries that is not required in the current informal postal entry
process, the largest security improvements under the rule are expected
to occur in the postal environment. Carriers would provide the same
tracking numbers for postal shipments that the brokers would be
providing on the ET13 entry forms. By matching the tracking number
provided by the carrier on the manifest to the tracking number provided
by the filer for the entry, CBP would be able to connect the entry
information to the manifest information and know when different postal
shipments arrived in the United States.
The postal environment is a useful one to target, as postal
shipments have a much higher seizure rate than other entry types. Based
on data from FY 2024, Table 15 shows the number of seizures per million
entries for postal de minimis, non-postal de minimis, ET11, and ET01
shipments. The total seizure rate is 6.6 times higher for postal de
minimis than ET11 shipments, which has the next highest seizure rate.
The narcotics seizure rate in particular is 17.6 times higher for
postal de minimis entries than for ET11. Non-postal de minimis entries
had a narcotics seizure rate similar to that of ET11, but many of the
non-postal de minimis entries were ET86 entries, which had similar data
requirements as ET11 entries. CBP believes the postal seizure rates are
high because bad actors knew that mail had lower data requirements,
which limited CBP's ability to identify which packages to search. Under
the rule, CBP would receive much more data for postal shipments than it
did in the baseline and would receive this data sooner. By requiring
the same data elements as ET11 historically did and by adding new data
elements, CBP would have the information needed to effectively target
for narcotics and other prohibited items. Similarly, CBP believes that
the bond requirements and the earlier filing deadlines would aid CBP in
targeting narcotics and other illicit goods in both the postal and ET11
environments. By closing the data gap in postal
[[Page 64553]]
shipments, this rule would lead to a significant improvement in the
interdiction of drugs and other violative merchandise.
[GRAPHIC] [TIFF OMITTED] TP08OC26.021
The rule would also force more senders and importers of postal
shipments to comply with CBP's entry requirements. Currently, among the
postal shipments that have forms submitted, almost all are entered
through the informal postal process, using the IMD worksheet, while a
negligible number of postal shipments are entered through formal entry.
From September 2025 to May 2026, 24.4 million postal shipments were
sent to the United States, but only 16.4 million postal shipments, or
67%, were entered through an informal or formal entry process. Postal
shipments do not have to be entered through the current informal postal
entry process or formal entry if they qualify as gifts and are eligible
for the de minimis gift exemption under 19 U.S.C. 1321(a)(2)(A), which
would exempt them from data entry requirements. However, CBP believes
that the share of postal shipments that qualify as gifts is much lower
than 33% and that most of the postal shipments sent without entry data
were not complying with the existing regulations. CBP automatically
releases most postal shipments with the expectation that the shipment
will later be reported on an IMD worksheet, but the senders or
importers do not always do so. Under the rule, however, entry data
would have to be submitted prior to arrival, and carriers would have to
submit the tracking number on the manifest, which is already required
on the entry forms. Thus, CBP could use the tracking number on the
manifest to check whether entry has been made for that postal shipment,
and CBP could refuse to automatically release shipments that have not
yet made entry. CBP could then also require that some postal shipments
qualifying as gifts only be released manually after an officer reviews
the shipment manifest. These changes would lead to a much higher share
of postal shipments submitting entry data to CBP, which would further
improve CBP's ability to screen for violative shipments.
The increase in entry filings would also allow CBP to collect
duties on more postal shipments. After all, a postal shipment that
arrives without entry forms ever being submitted is likely avoiding
duty payments as well. CBP considers improvements in the enforcement of
existing duties a benefit because consistent enforcement allows
compliant members of the trade to follow the rules without being put at
a disadvantage. On the other hand, the increase in government revenue
that would result from a stricter enforcement of duties is counted as a
transfer, not a benefit, as the loss to the duty-payers equals the gain
to the U.S. government. CBP estimates the revenue increase in the
Transfers section below.
Cost Savings
Electronic Submission
This rule would make the importation process more efficient for
CBP. ET11 entries and the new ET13 entries would have to be submitted
electronically. In the baseline, filers (except for express carriers)
who submit entry forms manually are charged a higher fee because of the
increased burden for CBP. The fact that some filers are willing to pay
the fee and submit entry manually means that the burden reduction for
CBP under the rule would be less than the cost to the filers. Hence,
CBP does not count the cost savings from the shift to electronic
submissions by non-express carrier filers, who CBP projects would
submit 201 entries manually per year in the baseline.\44\ As for
express carriers, CBP charges them the same fee regardless of whether
they submitted the forms manually or electronically, even though the
added burden to CBP of handling manual entries is probably the same as
with other filers. Hence, the express carriers do not internalize the
added cost to CBP of processing manual entries, and therefore those
carriers' decision to submit forms manually does not mean that the
convenience of manual submission to them is greater than the cost to
CBP. Therefore, CBP counts the burden reduction to CBP of express
carriers switching to electronic submission as cost savings of the
rule.
---------------------------------------------------------------------------
\44\ Non-express carriers submitted 150 manual ET11 entries from
September 2025 to May 2026, and CBP assumes for the projections that
this rate would hold constant in the baseline. Source for manual
entry count: obtained from OT on June 10, 2026.
---------------------------------------------------------------------------
From September 1, 2025, to May 31, 2026, express carriers submitted
73,384 manual submissions for ET11 entries.\45\ At that rate, 98,114
manual ET11 entries would be filed by express carriers in a year. CBP
assumes that manual ET11 entries would grow at the same rate as all
ET11 entries in the baseline, which is projected to be 3.14%, as
discussed in the Projected Entry Counts section. CBP charges non-
express carriers a fee of $8.06 for manual submissions and $2.69 for
electronic submissions.\46\ CBP uses the difference in the two fees,
$5.37, as a proxy for the extra cost to CBP of handling manual
submissions. Multiplying $5.37 by the projected annual ET11 entries
submitted manually, CBP calculates the cost
[[Page 64554]]
savings to CBP of express carriers switching to electronic submissions,
shown in Table 16. The cost savings would start in 2027, when the rule
would take effect.
---------------------------------------------------------------------------
\45\ Source: obtained from OT on June 10, 2026.
\46\ Source: CBP, User Fee Table, last modified October 6, 2025.
Available at <a href="https://www.cbp.gov/trade/basic-import-export/user-fee-table">https://www.cbp.gov/trade/basic-import-export/user-fee-table</a>. Accessed December 12, 2025
[GRAPHIC] [TIFF OMITTED] TP08OC26.022
The requirement to submit ET11 entries electronically instead of
manually would also result in some time savings for filers who are not
express carriers. CBP estimates that the time burden to submit forms
electronically is 5 minutes lower for CBP Form 3461 \47\ and 10 minutes
lower for CBP Form 7501 \48\ compared to manual submission. Moreover,
electronic submissions require less time to handle on CBP's part, as
indicated by the merchandise processing fee (MPF) being lower for
electronic submissions than for manual submissions. However, such
filers already have the option to file electronically. The fact that
some choose to file manually despite the time savings of electronic
submission means there are hidden costs to these filers of switching to
electronic submission that are even higher than the cost savings.
Hence, CBP does not count the cost savings that would result from
requiring electronic submission as part of the cost savings of this
rule. Gross savings would result from the fact that the time burden to
submit forms electronically is 5 minutes lower for CBP Form 3461 and 10
minutes lower for CBP Form 7501 compared to manual submission, as well
as the fact that electronic submissions require less time to handle on
CBP's part, as indicated by the MPF being $5.37 lower for electronic
submissions than for manual submissions. This difference between the
MPF for electronic submissions and the MPF for manual submissions
already exists, and the rule would not affect how CBP applies the MPF
to submissions.
---------------------------------------------------------------------------
\47\ See CBP's time savings estimated for OMB Control Number
1651-0024, available at <a href="https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202112-1651-003">https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202112-1651-003</a>.
\48\ See CBP's time savings estimated for OMB Control Number
1651-0022, available at <a href="https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202311-1651-004">https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202311-1651-004</a>.
---------------------------------------------------------------------------
International Mail Duty Worksheet
Brokers, owners, and purchasers who are active in the postal
environment would no longer have to submit a monthly IMD worksheet to
CBP, as is required for the current informal postal entry process, and
this change would yield some time savings.\49\ Under the current
informal postal entry process, each month, the owner, purchaser, or
broker must report to CBP, among other data elements, the value,
country of origin, and product classification of that month's imports
and pay the corresponding duties owed. CBP estimates that, in the
baseline, about 100 IMD worksheets will be submitted each month, with
the worksheet taking 6 hours to complete.\50\ The number of worksheet
submissions is much lower than the number of postal entries because a
broker can submit one IMD worksheet for multiple clients. Although CBP
expects the number of postal shipments to fall throughout the
regulatory period, it assumes that the annual number of IMD worksheet
submissions would remain constant in the baseline scenario. Therefore,
7,200 hours would be spent each year submitting the worksheet in the
baseline. Most filers of IMD worksheets are brokers, who have an
average hourly wage of $38.88.\51\ At that wage, the
[[Page 64555]]
value of the time burden to the filers would be $279,936 per year.
Because the rule would require informal postal shipments to be entered
as ET13 entries, the IMD worksheet would no longer be necessary for the
collection of postal duties, and filers would stop submitting it.
Filers of IMD worksheets would therefore experience time savings of
$279,936 per year under the rule. Just as brokers and other filers
would no longer have to submit the IMD worksheet, CBP would no longer
have to process the IMD worksheet. CBP estimates that processing an IMD
worksheet takes 2 hours.\52\ The average hourly wage of a CBP trade and
revenue employee is $95.34.\53\ As there would be 100 IMD worksheet
submissions per month in the baseline, CBP estimates $228,816 to be the
annual burden to CBP of processing IMD worksheets in the baseline or
the annual cost savings to CBP under the rule.
---------------------------------------------------------------------------
\49\ See E.O. 14324, Sec. 4(c) (``Consistent with applicable
law, the Secretary of Homeland Security is directed and authorized
to take all necessary actions to implement and effectuate this
order--including through temporary suspension or amendment of
regulations or through notices in the Federal Register and by
adopting rules, regulations, or guidance . . .''); 90 FR 42418, at
42419 (Sept. 2, 2025) (``CBP will provide separate guidance
instructing carriers and other qualified parties on how to remit
payments.''); CSMS Message No. 66311990 (Sept. 22, 2025).
\50\ See Supporting Statement for Paperwork Reduction Act
Submission OMB Number 1651-0147: International Mail Duty Worksheet.
August 25, 2025. Available at <a href="https://www.reginfo.gov/public/do/PRAViewDocument?ref_nbr=202508-1651-006">https://www.reginfo.gov/public/do/PRAViewDocument?ref_nbr=202508-1651-006</a>. Accessed December 12, 2025.
\51\ To calculate this loaded wage rate CBP multiplied the
Bureau of Labor Statistics' (BLS) 2025 median hourly wage rate for
Cargo and Freight Agents ($25.13), which CBP assumes best represents
the wage for importers, by the ratio of BLS' Q4 2025 total
compensation to wages and salaries for Office and Administrative
Support occupations (1.497), the assumed occupational group for
importers, to account for non-salary employee benefits ($37.62 in
2025 dollars). To adjust to 2026 dollars, CBP assumes an annual
increase of 3.36% based on the December 2025 12-month percent change
in the Employment Cost Index. Source of median wage rate: U.S.
Bureau of Labor Statistics. Occupational Employment and Wage
Statistics, 2025 National Occupational Employment and Wage Estimates
United States, OCC_code 43-5011. Updated May 15, 2026. Available at
<a href="https://www.bls.gov/oes/special-requests/oesm25nat.zip">https://www.bls.gov/oes/special-requests/oesm25nat.zip</a>. Accessed May
21, 2026. The total compensation to wages and salaries ratio is
equal to the total compensation cost per hour worked for Office and
Administrative Support occupations ($37.47) divided by the wages and
salaries cost per hour worked for the same occupation category
($25.03). See ``Table 2. Employer Costs for Employee Compensation
for civilian workers by occupational and industry group.'' Bureau of
Labor Statistics, ``Employer Costs for Employee Compensation--
December 2025.'' Released March 20, 2026. Available at <a href="https://www.bls.gov/news.release/archives/ecec_03202026.pdf">https://www.bls.gov/news.release/archives/ecec_03202026.pdf</a>. Accessed May
21, 2026. Source of Employment Cost Index: Bureau of Labor
Statistics ``Employment Cost Index, Continuous data.'' Data used was
for civilian workers, total compensation for all industries all
occupations current dollar index number. December 2025 index
(173.64), December 2024 Index (168.0). CBP estimates a 3.36%
(173.64/168.0-1) increase in 2025. Updated April 30, 2026. Available
at <a href="https://www.bls.gov/eci/tables.htm">https://www.bls.gov/eci/tables.htm</a>. Accessed May 21, 2026.
\52\ See Supporting Statement for Paperwork Reduction Act
Submission OMB Number 1651-0147: International Mail Duty Worksheet.
August 25, 2025. Available at <a href="https://www.reginfo.gov/public/do/PRAViewDocument?ref_nbr=202508-1651-006">https://www.reginfo.gov/public/do/PRAViewDocument?ref_nbr=202508-1651-006</a>. Accessed December 12, 2025.
\53\ CBP bases this wage on the FY 2025 salary and benefits of
the national average of CBP Trade and Revenue Positions. Source:
email correspondence with CBP's Office of Finance on June 11, 2026.
---------------------------------------------------------------------------
Total Cost Savings
The total cost savings include the savings to CBP of no longer
handling manual submissions of ET11 or processing IMD worksheets and
the savings to filers of no longer submitting the IMD worksheet. The
total cost savings are shown in Table 17, beginning in 2027 when the
rule would take effect.
[GRAPHIC] [TIFF OMITTED] TP08OC26.023
Transfers
As discussed in the Benefits section above, CBP expects that the
rule would lead to greater compliance with entry requirements in the
postal environment. From September 2025 to May 2026, only 67.02% of
postal shipments were entered through an informal or formal entry
process, and the value of those postal shipments that had entry forms
submitted was 74.96% of the total value of all postal shipments.\54\
The postal shipments that did not have entry data submitted through CBP
also most likely did not have duties paid to CBP. Therefore, if more
postal shipments were entered properly, more duty payments would be
made, and CBP would see an increase in duty revenue. To estimate the
increase in duty revenue, CBP assumes that the share of postal
shipments for which an entry is filed would rise from 67.02% to 100%
under the rule and that the average duty rate is the same for postal
shipments that would not file entry in the baseline as it is for postal
shipments that would. To the extent that the first assumption is
inaccurate, these calculations will overestimate the increase in duty
revenue. To the extent that the second assumption is inaccurate, CBP's
calculations could overestimate or underestimate the revenue increase.
---------------------------------------------------------------------------
\54\ Based on information obtained from OT on 7/15/2026.
---------------------------------------------------------------------------
Because postal informal shipments were not subject to all non-
Section 122 duties until recently, CBP does not yet know the average
duty rate paid for postal shipments that are reported on an IMD
worksheet. Therefore, CBP assumes that the effective average duty rate
is the same for postal entries as for ET11 entries. CBP took a sample
of 392,312 ET11 entries from September to November of 2025 and
calculated the total duties paid.\55\ Dividing those duties
($23,846,464) by the total value of the goods in the sample
($160,675,653) yields 14.84%, the effective average rate of those
duties. From September 2025 to May 2026, $1,179,693,422 worth of postal
shipments arrived in the United States. At that rate, CBP calculates
that $1,577,245,784 worth of postal shipments would arrive in the
United States over one year.\56\ Applying the duty rate of 14.84% to
this total, CBP estimates that annual duties on postal shipments would
be $234,084,842 under full compliance. If only 74.96% of postal entries
by value comply with duty requirements, then the total annual duties
collected on postal shipments would be $175,465,755. The increase in
duty revenue that would result from the compliance rate rising to full
compliance under the rule would therefore be $58,619,087. CBP assumes
that -11.63%, the CAGR of postal entries over 2021-2024, is the rate at
which annual duties on postal shipments would change over the
regulatory period. Applying -11.63% growth to the additional annual
duties of $58,619,087, CBP projects the additional duties on postal
shipments under the rule during the regulatory
[[Page 64556]]
period, shown in Table 18, starting in 2027 when the rule would take
effect. To the extent that postal shipment volumes would be affected by
the higher duty collection rate or that the composition of postal
shipments differs from that of ET11 entries, the true increase in
revenue would differ from our estimate. CBP also notes that in this
analysis it did not quantify any additional tariffs that might be
imposed in the future, because CBP did not have enough specific
information about the rates and applicability of future tariffs.
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\55\ Source: data obtained from CBP's ACE database on December
15, 2025.
\56\ $1,577,245,784 = $1,179,693,422 x (365/273 days).
[GRAPHIC] [TIFF OMITTED] TP08OC26.024
Besides the transfers to the U.S. government through increased
duties, the rule could also result in transfers to brokers that were
not discussed in the above sections. The increased demand in broker
services under the rule could lead to an increase in broker fees, which
would represent partly an increase in the marginal cost of broker
services and partly a pure transfer from the brokers' customers to the
brokers. Moreover, if FPOs or online platforms establish contracts with
brokers to handle ET13 entries for postal shipments, these contracts
could entail payments to brokers beyond the fees discussed earlier that
brokers would charge per shipment.
Net Impact
The rule would increase the security of the entry process and
increase duty revenue while also imposing costs on brokers, importers,
senders, and the U.S. government. Security would improve for ET11
entries because CBP would receive the final deliver-to party's name and
address, entry data would arrive sooner, and the data would be more
reliable as a result of the bond requirement for ET11 and the $1,000
liquidated damages floor. Requiring postal informal entries to use the
ET13 process would give CBP significantly more information for postal
shipments and would impose the same requirements on postal shipments
that are being added to ET11, such as the earlier filing deadline.
Carriers would also supply CBP with the tracking number for postal
shipments, which would help CBP determine when a postal shipment
arrived in the United States. With these improvements, CBP could more
effectively target high-risk ET11 and postal shipments and thereby
detect more prohibited items, including illicit fentanyl and other
narcotics. The rule would result in some cost savings to CBP and to
filers who previously submitted IMD worksheets. The rule would also
increase government revenue from postal shipments, as CBP could more
strictly enforce entry requirements so that more postal shipments are
entered properly and subject to applicable duties. The projected
increase in duty revenue is shown in Table 19, starting in 2027 when
the rule would go into effect.
[GRAPHIC] [TIFF OMITTED] TP08OC26.025
[[Page 64557]]
While these changes to the entry process would improve security and
raise revenue, they would also result in costs. Filers would have to
change their business practices to obtain additional data and to submit
entry data sooner, and importers of record who do not already have a
bond would have to obtain one. Importers would likely have to pay a
broker to handle the entry of postal shipments under the new ET13
process. CBP would incur a time burden from processing more submissions
of CBP Forms 3461 and 7501. Both CBP and USPS would incur programming
costs for the new ET11 and ET13 entry processes, and brokers likewise
would need to update their systems. CBP was able to quantify a portion
of the costs and cost savings, but not the benefits. Table 20 shows the
quantified estimates of the costs, cost savings, and net impact under
the rule, and Table 21 shows the discounted net impact during the
regulatory period of 2026 to 2035. The increase in duty revenue under
the rule is not included in these calculations because the revenue is a
transfer of value from one party (duty payers) to another (the U.S.
government) that would not have a direct net effect on society as a
whole. The annualized net impact of the rule is estimated to be -
$1,090,011,284 per year under a discount rate of 3% or -$1,098,520,538
under a discount rate of 7%.
[GRAPHIC] [TIFF OMITTED] TP08OC26.026
[GRAPHIC] [TIFF OMITTED] TP08OC26.027
Alternative Regulatory Options
Instead of the proposed regulatory changes discussed in this NPRM,
CBP could implement a stricter or a less strict regulatory alternative,
especially with regard to the entry filing deadline. In the baseline,
the filing deadline is 15 days after arrival, while the proposed rule
would change the deadline to the time of arrival. As discussed above,
this change could cause disruptions, especially for filers who
typically use the package itself that has arrived in the United States
to collect the necessary entry data. A less strict alternative would be
to leave the filing deadline as is, while moving forward with the other
changes proposed in this rulemaking. This version of the rule would be
less costly, as filers could continue collecting data using their
normal procedures. On the other hand, having the deadline be 15 days
after arrival would mean that CBP would not have the entry data at the
time of the merchandise's arrival, which would hamper the data's
usefulness for screening purposes. There are likely other ways that CBP
could make the rule less strict besides leaving the filing deadline
unchanged. CBP invites the public to submit comments if they believe
there are regulatory alternatives that would reduce the net cost of the
rule.
In the other direction, CBP could make the filing deadline
stricter, such as by requiring that the entry be filed 24 hours before
arrival or before the shipment leaves the country of origin. This extra
time before arrival would mean that CBP could analyze the data before
shipments arrive, making CBP all the more prepared to process
merchandise as soon as it arrives and facilitating refusal of non-
compliant items upon arrival. However, this stricter alternative would
exacerbate the costs of the proposed rule's earlier filing deadline. If
the deadline is the time that the package is sent, the filer would not
be able to use the transit time to gather data and file entry. If the
deadline were 24 hours before arrival, the filer could at least file
entry while the merchandise is in transit if the voyage is longer than
24 hours, but this alternative could create uncertainty for the filer.
The filer may not know when exactly the shipment will arrive in the
United States 24 hours in advance, making the deadline itself
uncertain.
B. Regulatory Flexibility Act
This section examines the impact of the proposed rule on small
entities, per the requirements of the Regulatory Flexibility Act (5
U.S.C. 601 et seq.) (RFA), as amended by the Small Business Regulatory
Enforcement Fairness Act of 1996 (SBREFA). A small entity may be a
small business (defined as any independently owned and operated
business not dominant in its field that qualifies as a small business
[[Page 64558]]
per the Small Business Act); a small not-for-profit organization; or a
small governmental jurisdiction (locality with fewer than 50,000
people).
Under the RFA and SBREFA, if an agency can certify (typically
through a screening analysis) that a rule will not have a ``significant
economic impact on a substantial number of small entities,'' a detailed
assessment of the rule's impact on small entities is not required.
Otherwise, an agency must complete an initial regulatory flexibility
analysis (IRFA) exploring the impact of the proposed rulemaking on
small entities.
Screening Analysis
The changes that the rule would make to the postal and non-postal
informal entry processes would directly affect entry filers, senders,
importers, and carriers. Filers of non-postal informal entries would
need to submit an extra data element, the final deliver-to party if
distinct from the ultimate consignee, and would be subject to an
earlier filing deadline, the time of the shipment's arrival. Filers of
postal informal entries would have to start submitting CBP Forms 3461
and 7501, and they would also have to submit this entry data before the
shipment's arrival. Most filers of postal entries would be brokers, and
a broker would likely obtain the postal data from the sender, who would
therefore face a higher time burden under the rule. Filers of non-
postal informal entries might ask the importer for the final deliver-to
party, and some importers would have to obtain bonds for ET11 entries.
Carriers would have to submit the tracking numbers for postal shipments
on the manifests.
These groups differ in how likely they are to have a substantial
number of small U.S. businesses that would be significantly affected in
a direct way by the proposed rule. Few of the senders would be
American, as this group comprises individuals and entities in foreign
countries sending postal shipments to the United States. Carriers would
be subject to the requirement to submit the postal tracking number on
the manifest, and CBP estimates that 22.11% of carriers are small U.S.
businesses. To calculate this share, CBP took a sample of 190 air
carriers out of a population of 374 and found that 42 out of the 190
qualified as small U.S. businesses, based on D&B Hoovers data \57\ and
Small Business Administration size standards. Based on the sample
results, CBP estimates that 83 out of the 374 air carriers would be
small U.S. businesses affected by the rule, which is a substantial
number. However, the effect of the rule on carriers would not be
significant. As shown in Table 12, CBP estimates that the total burden
to carriers would be $18,701,580 in 2027, which equates to $50,004 per
carrier on average. According to D&B Hoovers data, the average revenue
of the 42 small U.S. air carriers in the sample was $11,768,452. Hence,
the average cost to all carriers would be only 0.425% of the average
small U.S. carrier's revenue. Moreover, the average cost to small U.S.
carriers would likely be even smaller than the average cost to all
carriers, as the former handle fewer entries on average. Therefore,
there would not be a substantial number of small U.S. carriers
significantly affected by the rule.
---------------------------------------------------------------------------
\57\ D&B Hoovers is a database maintained by Dun & Bradstreet, a
for-profit firm that provides financial and other business
information for use in analysis and decision-making (<a href="https://www.dnb.com/products/marketing-sales/dnb-hoovers/free-trial.html?utm_source=google&utm_medium=cpc&utm_campaign=BL+%7C+G+%7C+NAMER+%7C+SMS+%7C+Brand-Product&utm_content=&utm_term=d%26b%20hoovers&campaignid=18334555603&adgroupid=159738947917&creativeid=693112542863&gad_source=1&gclid=EAIaIQobChMIyJXwnePriQMVEqEgBR0taySvEAAYASAAEgLDdvD_BwE&gclsrc=aw.ds">https://www.dnb.com/products/marketing-sales/dnb-hoovers/free-trial.html?utm_source=google&utm_medium=cpc&utm_campaign=BL+%7C+G+%7C+NAMER+%7C+SMS+%7C+Brand-Product&utm_content=&utm_term=d%26b%20hoovers&campaignid=18334555603&adgroupid=159738947917&creativeid=693112542863&gad_source=1&gclid=EAIaIQobChMIyJXwnePriQMVEqEgBR0taySvEAAYASAAEgLDdvD_BwE&gclsrc=aw.ds</a>).
---------------------------------------------------------------------------
The direct effect on importers would be the burden of providing the
filer with the final deliver-to party if distinct from the consignee
for ET11 entries and the added bond cost for ET11 entries that would be
bondless in the baseline. CBP expects that filers would request the new
data element from the importer at the same time that the filers request
and receive the rest of the entry data. Therefore, adding the final
deliver-to party as a required data element would have a negligible
effect on the time burden of making entry. Both the final deliver-to
party and other data elements would become required for postal
shipments under the rule, due to the ET13 entry process replacing the
current informal postal entry process, but according to a CBP subject
matter expert, it is the sender, not the importer, that generally
provides the shipping data to the filer in the postal environment. The
added bond requirement under the rule would have resulted in importers
of record paying an extra $9,276,484 in bond premiums between August 1,
2025, and July 31, 2026.\58\ This total is only 3.15% of the total
duties, taxes, and fees paid for bondless ET11 entries over that
period. However, not all importers of bondless ET11 entries in the
baseline would be affected equally. Some importers of record import
low-value shipments and only do so infrequently. These importers would
find it cheaper to use single transaction bonds rather than continuous
bonds, under the rule. Among the 59,148 importers of record who
imported an ET11 entry without a bond and would have preferred to use a
single transaction bond rather than a continuous bond under the
proposed rule, the total cost of the bond requirement would have been
72.66% of the total duties, taxes, and fees on their ET11 entries. For
these importers of record, the bond requirement could result in a
significant increase in costs. Moreover, these importers would prefer
single transaction bonds over continuous bonds because they import a
smaller amount of goods, which means that this category of importer is
likely to include many small businesses. Therefore, CBP is unable to
certify that the rule would not have a significant impact on a
substantial number of small U.S. businesses that are importers of
record.
---------------------------------------------------------------------------
\58\ Source: based on data obtained from ACE on August 3, 2026.
---------------------------------------------------------------------------
Filers of non-postal informal entries would be subject to new
requirements, including electronic submission of entry forms and an
earlier filing deadline. Specifically, entry data would need to be
submitted before arrival of the merchandise, as opposed to the current
deadline of 15 days after arrival. While the other new requirements for
filers may be insignificant, CBP believes that this new filing deadline
could be disruptive. If a filer's standard procedure in the baseline is
to read the package labeling of a shipment that has arrived in the
United States and then use that information to submit entry data, then
that process would no longer work under the rule. Instead, the filer
may need to employ more people abroad so that they can look at the
shipment before it leaves for the United States in order to make entry
before the shipment's arrival. The costs of this new procedure could be
significant. Therefore, CBP is unable to certify that the rule would
not have a significant impact on a substantial number of small U.S.
businesses in the non-postal environment.
Under the rule, filers for postal informal entries would have to
submit more data to CBP and would do so under stricter conditions, such
as the earlier filing deadline. For this screening analysis, CBP
focuses on the filers of postal informal entries who have already filed
IMD worksheets. The economic analysis above assumes that in the long
run 100 filers would submit the monthly IMD worksheet in the baseline,
but so far only 10 filers have done so. These filers submitted an IMD
worksheet during the interim postal
[[Page 64559]]
process that preceded the current informal postal entry process that
was established in June 2026, and CBP expects these filers to continue
submitting IMD worksheets under the current informal postal entry
process. These 10 filers would all be affected because they would no
longer be able to submit IMD worksheets and would instead have to
switch to submitting entry data through the ET13 process. ET13 entries
must be filed using CBP Forms 3461 and 7501, which entail higher data
requirements than the IMD worksheet.
CBP used the D&B Hoovers database to gather information on the 10
IMD worksheet filers.\59\ Of those 10 filers, 9 appeared in the
database, and 6 of those 9 qualify as small U.S. businesses. If a
company was owned by a parent company, CBP looked at the location of
the ultimate parent company to determine whether the company is
American. To assess whether a company is small, CBP compared the
company's sales or number of employees (whichever was called for) to
the Small Business Administration size standard corresponding to the
company's North American Industry Classification System (NAICS) code.
As there are only 10 active filers of IMD worksheets, CBP considers 6
to be a substantial number of small U.S. businesses.
---------------------------------------------------------------------------
\59\ D&B Hoovers is a database maintained by Dun & Bradstreet, a
for-profit firm that provides financial and other business
information for use in analysis and decision-making (<a href="https://www.dnb.com/products/marketing-sales/dnb-hoovers/free-trial.html?utm_source=google&utm_medium=cpc&utm_campaign=BL+%7C+G+%7C+NAMER+%7C+SMS+%7C+Brand-Product&utm_content=&utm_term=d%26b%20hoovers&campaignid=18334555603&adgroupid=159738947917&creativeid=693112542863&gad_source=1&gclid=EAIaIQobChMIyJXwnePriQMVEqEgBR0taySvEAAYASAAEgLDdvD_BwE&gclsrc=aw.ds">https://www.dnb.com/products/marketing-sales/dnb-hoovers/free-trial.html?utm_source=google&utm_medium=cpc&utm_campaign=BL+%7C+G+%7C+NAMER+%7C+SMS+%7C+Brand-Product&utm_content=&utm_term=d%26b%20hoovers&campaignid=18334555603&adgroupid=159738947917&creativeid=693112542863&gad_source=1&gclid=EAIaIQobChMIyJXwnePriQMVEqEgBR0taySvEAAYASAAEgLDdvD_BwE&gclsrc=aw.ds</a>).
---------------------------------------------------------------------------
CBP expects that the small U.S. businesses that have filed IMD
worksheets would face a significant economic impact under the rule. One
cost of the rule would be the burden of submitting additional data for
informal postal entries. In the economic impact analysis, CBP estimates
that brokers would begin charging an additional $30 fee to file a
postal entry under the rule. This $30 fee can also be seen as an
estimate of the cost increase that filers would face as a result of the
additional data requirements. Multiplying that $30 fee by the total
number of postal entries that CBP projects for 2027, which is
28,860,463, yields a total cost of $865.8 million.\60\ This amount is
significant relative to the total revenue of the nine filers appearing
in the D&B Hoovers database, with only one filer missing. Therefore,
the rule would have a significant impact on current IMD worksheet
filers as a whole. As small U.S. businesses make up a majority of these
filers, CBP believes that a substantial number of filers considered
``small'' could be significantly affected by this proposed rule. For
this reason, CBP cannot certify that the rule would not have a
significant economic impact on a substantial number of small entities
in the postal environment. CBP has prepared the following initial
regulatory flexibility analysis (IRFA) assessing the rule's potential
effect on small entities. CBP welcomes public comments on the data and
findings included in this IRFA. Comments that will provide the most
assistance to CBP will reference a specific portion of the IRFA,
explain the reason for any recommended change, and include data,
information, or authority that supports a recommended change.
---------------------------------------------------------------------------
\60\ See Table 9 above.
---------------------------------------------------------------------------
Initial Regulatory Flexibility Analysis
This IRFA includes the following:
1. A description of the reasons why the action by the agency is
being considered;
2. A succinct statement of the objectives of, and legal basis for,
the proposed rule;
3. A description--and, where feasible, an estimate of the number--
of small entities to which the proposed rule would apply;
4. A description of the projected reporting, recordkeeping, and
other compliance requirements of the proposed rule, including an
estimate of the classes of small entities that would be subject to the
requirement and the types of professional skills necessary for
preparation of the report or record;
5. An identification, to the extent practicable, of all relevant
federal rules that may duplicate, overlap, or conflict with the
proposed rule; and
6. A description of any significant alternatives to the proposed
rule which accomplish the stated objectives of applicable statutes and
which minimize any significant economic impact of the proposed rule on
small entities.
1. A description of the reasons why the action by the agency is
being considered.
To eliminate the disparity in duties between postal and non-postal
informal entries, CBP published the Indefinite Suspension of the De
Minimis Exemption for Mail Shipments and New Postal Informal Entry
Process IFR on June 24, 2026, which established a new postal informal
entry process for certain merchandise entering the United States,
improving upon the interim postal process established pursuant to
Executive Order 14324, as amended.\61\ With that rule, the monthly
international mail duty worksheet was expanded to require product
classification and other data elements, and CBP began applying all
relevant duties to postal informal entries. Postal informal entries and
ET11 entries are now subject to the same product classification
reporting requirements, but while the new postal process enables CBP to
impose the same duties on postal entries as on ET11 entries,
enforcement of duties and regulations is more difficult in the postal
environment. CBP needs entry data to make sure that filers are paying
what they should, but filers of the international mail duty (IMD)
worksheet do not have to submit as much data as ET11 filers, nor do
they have to submit the IMD worksheet within the same timeframe.
---------------------------------------------------------------------------
\61\ See 91 FR 37801.
---------------------------------------------------------------------------
The limited data required on the IMD worksheet also limits CBP's
ability to screen postal shipments for violative goods, yet postal
shipments need strong screening the most. In FY 2024, CBP seized
narcotics in postal de minimis shipments at a rate of 277.8 seizures
per million shipments, compared to only 2.6 seizures per million
shipments for formally entered shipments and 15.8 seizures per million
shipments for informally entered type 11 shipments.\62\ Postal de
minimis shipments had the highest seizure rates in all other seizure
categories as well, including health and safety, counterfeit goods, and
prohibited items.
---------------------------------------------------------------------------
\62\ Based on seizure counts obtained from OT on September 25,
2025, and October 19, 2025, de minimis entry counts obtained from OT
on September 26, 2025, and ET01 and ET11 entry counts obtained from
ACE database on October 3 and October 6-8, 2025.
---------------------------------------------------------------------------
2. A succinct statement of the objectives of, and legal basis for,
the proposed rule.
The rule aims to replace the current informal postal process with
entry type 13 so that postal informal entries are subject to similar
requirements as non-postal informal entries, thereby improving CBP's
enforcement in the postal environment. Like the ET11 process, the ET13
process would require that entry be filed using CBP Forms 3461 and
7501, not the IMD worksheet. The rule would also make updates to the
ET11 process, which would apply to the ET13 process as well. These
updates, such as the new bonding requirements and earlier filing
deadlines, would aim to address the enforcement issues in the informal
environment, as evidenced by the
[[Page 64560]]
higher rate of seizures of violative goods in the informal environment
than the formal environment.
3. A description--and, where feasible, an estimate of the number--
of small entities to which the proposed rule would apply.
The rule would affect small U.S. businesses that have been filing
informal entries, both in the postal and non-postal environment.
Currently in the postal environment, these businesses submit a monthly
IMD worksheet, but this worksheet would no longer be accepted under the
rule. Instead, informal postal entries would need to be entered through
the ET13 process. So far, 10 entities have filed an IMD worksheet. Of
these 10 entities that have filed an IMD worksheet, 6 of them are small
U.S. businesses. The average annual sales for these six companies is
$11 million, but three of them have sales under $300,000. The sales
estimates are taken from the D&B Hoovers database, which uses a model
to estimate some companies' sales figures. The rule would also affect
filers of ET11 entries. In the non-postal environment, there were 2,428
brokers that filed an entry summary between October 1, 2020, and
February 6, 2026.\63\ All of these brokers were U.S. businesses, and
some fraction were small businesses that filed ET11 entries.
---------------------------------------------------------------------------
\63\ Obtained from CBP's Advanced Trade Analytics Platform,
received from OT on February 19, 2026.
---------------------------------------------------------------------------
There could also be a substantial number of importers of record
that are U.S. small businesses that would be significantly affected by
the rule as a result of the bonding requirement for informal entries.
Bonds would be required for both ET13 and ET11 entries. As bonds are
already required for the current informal postal entry process, CBP
does not expect that the bond requirement for ET13 entries would result
in an increase in costs for postal shipments. For ET11 entries,
however, there are importers of record that import without a bond and
would need to obtain a bond under the rule. Some importers of record
import enough merchandise that a continuous bond would be the cheaper
option, and these importers would probably not be significantly
affected. Among importers that import small amounts of goods, the
cheaper bond option would be to rely on single transaction bonds. This
group comprises 59,148 importers of record, and some of these importers
could see a significant increase in their importing costs, as they
would incur an increase in bond costs equal to 73% of duties, taxes,
and fees. Moreover, a substantial number of these importers could be
small businesses.
Other classes of small entities would be affected by the rule, but
not in a significant way. Carriers would have to submit the postal
tracking number on the manifest, and an estimated 83 of these carriers
are small U.S. businesses. Importers of ET11 entries who already have
bonds would only be affected by the requirement to provide the final
deliver-to party. Between October 1, 2020 and February 6, 2026, there
were 999,938 U.S. importers of record who made entry of some kind, 26%
of which were ET11 entries, and some of those U.S. IORs are small
businesses.\64\
---------------------------------------------------------------------------
\64\ Obtained from CBP's Advanced Trade Analytics Platform,
received from OT on February 19, 2026.
---------------------------------------------------------------------------
4. A description of the projected reporting, recordkeeping, and
other compliance requirements of the proposed rule, including an
estimate of the classes of small entities that would be subject to the
requirement and the types of professional skills necessary for
preparation of the report or record.
The proposed rule would increase reporting requirements because
more entry data would need to be submitted for postal informal entries
and ET11 entries. Because filers of postal informal entries would have
to submit CBP Forms 3461 and 7501 instead of an IMD worksheet to CBP,
these filers would have to provide more data. For example, CBP Forms
3461 and 7501 require the filer to identify the consignee, the importer
of record, and the manufacturer of the merchandise. The rule would
require an additional data element for ET11 entries, the final deliver-
to party if distinct from the consignee, which would be required of
ET13 entries as well. In addition to requiring more data to be
submitted, the rule would also require that this data be submitted
sooner. Instead of the entry filing deadline being 15 days after the
date of arrival for ET11 entries and the 7th day of the following month
for postal informal entries, both ET11 entries and ET13 entries would
need to be filed by arrival.
The small entities that would be subject to these new requirements
would mostly be brokers who file IMD worksheets or ET11 entries. To
obtain the additional data that CBP would be requiring, these brokers
would need to communicate with the parties that have the data, such as
the sender or importer, and the brokers would need to obtain this data
earlier in the shipping process so that the entry data can be submitted
by arrival.
5. An identification, to the extent practicable, of all relevant
federal rules that may duplicate, overlap, or conflict with the
proposed rule.
CBP does not believe that any federal rule duplicates, overlaps, or
conflicts with the proposed rule.
6. A description of any significant alternatives to the proposed
rule which accomplish the stated objectives of applicable statutes and
which minimize any significant economic impact of the proposed rule on
small entities.
As discussed in the Alternative Regulatory Options section above,
CBP has considered preserving the old entry filing deadline for ET11
and ET13 entries, which is 15 days after arrival, rather than making
the entry filing deadline the time of arrival. This alternative would
reduce costs for all entities, including small entities. However, the
entry data that CBP receives is not as useful for screening purposes if
it is sent weeks after the shipment arrives.
C. Paperwork Reduction Act
In accordance with the Paperwork Reduction Act of 1995, Public Law
104-13, 109 Stat. 163 (44 U.S.C. 3501 et seq.) (PRA), CBP may not
conduct, and a person is not required to respond to, a collection of
information unless the collection of information displays a valid
control number assigned by the Office of Management and Budget (OMB).
The collections of information contained in this proposed rulemaking
will be submitted to OMB for review and authorization in accordance
with 5 CFR 1320.10 of the PRA.
CBP is simultaneously inviting the general public and other Federal
agencies to comment on the proposed and/or continuing information
collections pursuant to 44 U.S.C. 3506(c)(2)(A). 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,
[[Page 64561]]
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. Such comments can be submitted in the regulatory
docket for this NPRM or by email to <a href="/cdn-cgi/l/email-protection#246766747b747665644746540a404c570a434b52"><span class="__cf_email__" data-cfemail="216263717e717360614243510f4549520f464e57">[email protected]</span></a>.
Among other things, this proposed rule would require that informal
entries be filed electronically, that postal shipments be entered by
filing Entry and Entry Summary documentation, and that new data
elements be submitted on the existing Entry and Entry Summary
information collections. The proposed rule would also eliminate the use
of the International Mail Duty Worksheet. This rule would result in
changes to three OMB-approved information collections: Entry (OMB
Control Number 1651-0024), Entry Summary (OMB Control Number 1651-
0022), and the Cargo Manifest Declaration (OMB Control Number 1651-
0001).
Entry (1651-0024)
ACE Cargo Release/ABI
Estimated Number of Respondents: 9,810.
Estimated Number of Total Annual Responses: 106,015,998.
Estimated Time per Response: 10 minutes (0.166 hours).
Estimated Total Annual Burden Hours: 17,669,333.
ACE Cargo Release/ABI--Postal
Estimated Number of Respondents: 28,860,463.
Estimated Number of Total Annual Responses: 28,860,463.
Estimated Time per Response: 10 minutes (0.166 hours).
Estimated Total Annual Burden Hours: 4,810,077.
Entry/Immediate Delivery Form 3461
Estimated Number of Respondents: 12,307.
Estimated Number of Total Annual Responses: 12,307.
Estimated Time per Response: 15 minutes (0.25 hours).
Estimated Total Annual Burden Hours: 3,077.
Entry Summary (1651-0022)
Informal Entry (Electronic Submission)
Estimated Number of Respondents: 1,902.
Estimated Number of Total Annual Responses: 72,329,037.
Estimated Time per Response: 5 minutes (0.083 hours).
Estimated Total Annual Burden Hours: 6,027,420.
Informal Entry (Electronic Submission)--Postal
Estimated Number of Respondents: 28,860,463.
Estimated Number of Total Annual Responses: 28,860,463.
Estimated Time per Response: 5 minutes (0.083 hours).
Estimated Total Annual Burden Hours: 2,405,039.
Cargo Manifest Declaration (1651-0001)
ET-13
Estimated Number of Respondents: 84.
Estimated Number of Total Annual Responses: 28,860,463.
Estimated Time per Response: 1 minute (0.0167 hours).
Estimated Total Annual Burden Hours: 481,008.
D. Unfunded Mandates Reform Act of 1995
Title II of the Unfunded Mandates Reform Act of 1995 (2 U.S.C.
1531-38, UMRA) requires each Federal agency to prepare a written
statement assessing the effects of any Federal mandate in a proposed
rule or final rule for which the agency published a proposed rule,
which includes any Federal mandate that may result in a $100 million or
more expenditure (adjusted annually for inflation) in any one year by
State, local, and tribal governments, in the aggregate, or by the
private sector.
The proposed rule does not include any unfunded mandates to State,
local, or tribal governments. However, the rule would result in annual
costs to the private sector of more than $100 million. Most notably,
importers and senders would incur costs from increased time burdens and
broker fees for informal postal entries and from the new bond
requirement for ET11 entries. These costs would total more than $1
billion in the first year of the rule. CBP discusses the costs of the
rule in more detail in the E.O. 12866 analysis above.
V. Signing Authority
In accordance with Treasury Order 100-20, the Secretary of the
Treasury has delegated to the Secretary of Homeland Security the
authority related to the customs revenue functions vested in the
Secretary of the Treasury as set forth in 6 U.S.C. 212 and 215, subject
to certain exceptions. This regulation is being issued in accordance
with Department of Homeland Security Delegation 07010.3, Revision 03.2,
which delegates to the Commissioner of CBP the authority to prescribe
and approve regulations related to customs revenue functions.
Rodney S. Scott, Commissioner, having reviewed and approved this
document, has delegated the authority to electronically sign this
document to Susan S. Thomas, the Executive Assistant Commissioner,
Office of Trade, for purposes of publication in the Federal Register.
List of Subjects
19 CFR Part 113
Common carriers, Exports, Freight, Laboratories, Reporting and
recordkeeping requirements, Surety bonds.
19 CFR Part 128
Administrative practice and procedure, Freight, Reporting and
recordkeeping requirements.
19 CFR Part 141
Reporting and recordkeeping requirements.
19 CFR Part 143
Reporting and recordkeeping requirements.
19 CFR Part 145
Exports, Lotteries, Postal Service, Reporting and recordkeeping
requirements.
VI. Proposed Amendments to the CBP Regulations
For the reasons stated above in the preamble, CBP is proposing to
amend 19 CFR parts 113, 128, 141, 143, and 145 as set forth below:
PART 113--CBP BONDS
0
1. The general authority citation for part 113 continues to read as
follows:
Authority: 19 U.S.C. 66, 1623, 1624.
* * * * *
0
2. In Sec. 113.62, revise paragraph (n)(1) and add new paragraph
(n)(6) to read as follows:
Sec. 113.62 Basic importation and entry bond conditions.
* * * * *
(n) Consequence of default.
(1) Except as provided for in paragraph (6) below, if the principal
defaults on agreements in this condition other than conditions in
paragraphs (a), (g), (i), (j), (k)(2), (k)(3), (l), or (m) of this
section the obligors agree to pay liquidated damages equal to the value
of the merchandise involved in the default, or three times the value of
the merchandise involved in the default if the merchandise is
restricted or prohibited merchandise or alcoholic
[[Page 64562]]
beverages, or such other amount as may be authorized by law or
regulation.
* * * * *
(6) If the principal defaults on agreements in this condition other
than conditions in paragraphs (a), (g), (i), (j), (k)(2), (k)(3), (l),
or (m) of this section, for shipments valued at $2,500 or less and
required to be filed on CBP Forms 3461 and 7501, or CBP Form 7501,
pursuant to part 143 Subpart C or part 145, the obligors agree to pay
liquidated damages equal to the value of the merchandise involved in
the default or $1,000, whichever is greater, or three times the value
of the merchandise involved in the default or $1,000, whichever is
greater, if the merchandise is restricted or prohibited or alcoholic
beverages, or such other amount as may be authorized by law or
regulation.
PART 128--EXPRESS CONSIGNMENTS
0
3. The general authority citation for part 128 continues to read as
follows:
Authority: 19 U.S.C. 58c, 66, 1202 (General Note 3(i),
Harmonized Tariff Schedule of the United States), 1321, 1484, 1498,
1551, 1555, 1556, 1565, 1624.
0
4. Revise Sec. 128.24 by adding a new paragraph (f) to read as
follows:
Sec. 128.24 Informal entry procedures.
* * * * *
(f) Bona-fide gifts. Shipments valued at $100 or less ($200, in the
case of articles sent from persons in the Virgin Islands, Guam, and
American Samoa) meeting the requirements of Sec. 10.152 of this
chapter may be passed free of duty and tax if entered under the
procedures set forth in Sec. 143.23(j)(1)-(2) of this chapter.
PART 141--ENTRY OF MERCHANDISE
0
5. The general and specific authority citations for part 141 continue
to read as follows:
Authority: 19 U.S.C. 66, 1448, 1484, 1498, 1624.
* * * * *
Section 141.68 also issued under 19 U.S.C. 1315;
* * * * *
0
6. Revise Sec. 141.5 to read as follows:
Sec. 141.5 Time limit for entry.
(a) General. Subject to paragraph (b), merchandise for which entry
is required will be entered within 15 calendar days after landing from
a vessel, aircraft, or vehicle, or after arrival at the port of
destination in the case of merchandise transported in bond. Merchandise
for which timely entry is not made will be treated in accordance with
Sec. 4.37 or Sec. 122.50 or Sec. 123.10 of this chapter.
(b) Informal Entry. Merchandise valued at $2,500 or less for which
informal entry is filed, and for which entry is required on the
electronic equivalent of CBP Forms 3461 and 7501, or CBP Form 7501,
must be entered upon or prior to the date of importation (as defined in
Sec. 101.1 of this chapter). Merchandise for which timely entry is not
made will be treated in accordance with Sec. 4.37 or Sec. 122.50 or
Sec. 123.10 or Sec. 145.6 of this chapter.
0
7. Revise Sec. 141.68(f) to read as follows:
Sec. 141.68 Time of entry.
* * * * *
(f) Informal mail entry. The time of entry of merchandise under an
informal mail entry (Sec. 145.12(b)) will be the time the preparation
of the entry is completed as specified in paragraph (h) below. For
informal mail entries where CBP prepares the entry documentation, CBP
Form 3419 or 3419A or CBP Form 368 or 368A, the time of entry of
merchandise will be the time the preparation of the entry documentation
by a CBP employee is completed.
* * * * *
0
8. Revise Sec. 141.82(d) to read as follows:
Sec. 141.82 Invoice for installment shipments arriving within a
period of 10 days.
* * * * *
(d) Informal entry. Any bona fide installment valued at not over
$2,500 may be entered on an informal entry in accordance with subpart C
of part 143 of this chapter, in which case such installment need not be
considered in connection with invoice requirements for the balance of
the series.
PART 143--SPECIAL ENTRY PROCEDURES
0
9. The general authority citation for part 143 is revised to read as
follows:
Authority: 19 U.S.C. 66, 1321, 1414, 1481, 1484, 1498, 1623,
1624, 1641.
0
10. Revise the introductory text and paragraphs (a) and (c) of Sec.
143.21 to read as follows:
Sec. 143.21 Merchandise eligible for informal entry.
The following types of merchandise are among those which may be
entered under informal entry (see Sec. Sec. 141.52 and 143.22 of this
chapter):
(a) Shipments of merchandise not exceeding $2,500 in value;
* * * * *
(c) A portion of one consignment, when such portion does not exceed
$2,500 in value and may be entered separately pursuant to Sec. 141.52
of this chapter;
* * * * *
0
11. Revise Sec. 143.22 to read as follows:
Sec. 143.22 Formal entry may be required.
CBP may require a formal consumption or appraisement entry for any
merchandise or category of merchandise, or for any importer, or for
merchandise produced by any manufacturer or producer, if deemed
necessary for: import admissibility enforcement purposes; revenue
protection; the efficient conduct of customs business; or for any other
purpose, and for any period of time, deemed necessary by CBP.
Individual shipments for the same consignee, when such shipments are
valued at $2,500 or less, may be consolidated on one such entry.
0
12. Revise the introductory text of Sec. 143.23 and paragraph (d) to
read as follows:
Sec. 143.23 Form of entry.
Except for the types of merchandise listed below which may be
entered on the forms indicated, merchandise to be entered informally
must be entered on a CBP Form 368 or 368A (serially numbered), or the
electronic equivalents of CBP Forms 3461 and 7501, or of CBP Form 7501,
transmitted to CBP through a CBP-authorized EDI system. If authorized
by the Center director, such forms may be submitted by an alternate
method, or the merchandise may be entered upon the presentation of a
commercial invoice which contains the following declaration, signed by
the importer or its agent:
I declare that the information on this invoice is accurate to the
best of my knowledge and belief; that the invoice quantities are true
and correct manifest quantities; and that I have not received and do
not know of any invoice other than this one.
* * * * *
(d) Shipments not exceeding $2,500 in value which are either
(1) unconditionally free of duty and not subject to any quota or
internal revenue tax, or
(2) conditionally free (other than shipments of merchandise
provided for in paragraph (g) of this section) and all conditions for
free entry are met at the time of entry, which may be released upon the
filing by the importer on CBP Form 7523, in duplicate, supported by
evidence of the right to make entry.
* * * * *
0
13. Revise Sec. 143.26 to read as follows:
[[Page 64563]]
Sec. 143.26 Party who may make informal entry of merchandise.
(a) Shipments valued at $2,500 or less. A shipment of merchandise
valued at $2,500 or less, which qualifies for informal entry under 19
U.S.C. 1498 may be entered, using reasonable care, by the owner or
purchaser of the shipment or, when appropriately designated by the
owner, purchaser, or consignee of the shipment, a customs broker
licensed under 19 U.S.C. 1641. A consignee that is not the owner or
purchaser must appoint a customs broker to act as the importer of
record for the entry.
(b) Shipments valued at $800 or less. A shipment of merchandise
valued at $800 or less which qualifies for informal entry under 19
U.S.C. 1498 and meets the requirements in 19 U.S.C. 1321(a)(2) and in
Sec. Sec. 10.151, 10.152, 10.153, 145.31, 145.32, 148.51, or 148.64,
of this chapter, may be entered, using reasonable care, by the owner,
purchaser, or consignee of the shipment or, when appropriately
designated by one of these persons, a customs broker licensed under 19
U.S.C. 1641.
0
14. Add new Sec. 143.29 to read as follows:
Sec. 143.29 Bonding requirements for informal entries.
Shipments valued at $2,500 or less that must be entered on CBP
Forms 3461 and 7501, or CBP Form 7501, will not be released from CBP
custody unless a single transaction or continuous bond containing the
bond conditions set forth in Sec. 113.62 of this chapter has been
transmitted to CBP pursuant to part 113 of this chapter, and has been
secured by an approved corporate surety, or cash deposits as provided
for in Sec. 113.40 of this chapter.
PART 145--MAIL IMPORTATIONS
0
15. The general authority citation for part 145 is revised to read as
follows:
Authority: 19 U.S.C. 66, 1202 (General Note 3(i)), Harmonized
Tariff Schedule of the United States, 1415, 1431, 1433, 1434, 1436,
1623, 1624.
* * * * *
0
16. Add new Sec. 145.6 to read as follows:
Sec. 145.6 Unentered packages.
Any mail shipment valued at $2,500 or less for which an entry has
not been timely and properly filed, as provided for in Sec. 145.12(b),
and which remains in CBP custody 15 days after the date of importation
will be deemed voluntarily abandoned and will not be released from CBP
custody. Disposition of such unentered mail shipments is governed by
the requirements and procedures established by the United States Postal
Service.
0
17. Add new Sec. 145.7 to read as follows:
Sec. 145.7 Carrier Manifest Filing Requirements for Mail Shipments.
For mail shipments valued at $2,500 or less, a tracking number that
matches the tracking number provided electronically by the party with
the right to make entry in compliance with 19 CFR 145.12(b)(1) must be
provided for each mail shipment laden aboard an arriving conveyance for
delivery by the United States Postal Service as part of the inward
manifest required in Sec. Sec. 4.7a (vessel), 122.48a (air), 123.91
(rail), 123.92 (truck), or 128.21 (express consignments) of this
chapter.
0
18. Revise Sec. 145.12(b) to read as follows:
Sec. 145.12 Entry of merchandise.
* * * * *
(b) Mail and informal entries--(1) Preparation of entry form.
Except as provided in paragraphs (a), (c), (d), and (e) of this
section, for each eligible shipment not exceeding $2,500 in value which
is to be delivered by the United States Postal Service, a party with
the right to make entry according to Sec. 143.26(a) of this chapter
must file the electronic equivalents of CBP Forms 3461 and 7501, or CBP
Form 7501, via a CBP-authorized EDI system upon or prior to the date of
importation (as defined in Sec. 101.1 of this chapter) for the
shipment.
(2) Rates of duty and payment. Merchandise released under a mail
informal entry will be dutiable at the rates of duty in effect when the
preparation of the entry is completed (as specified in 19 CFR
141.68(f)).
* * * * *
0
19. Revise Sec. 145.15 to read as follows:
Sec. 145.15 Bonding requirements for mail entries.
Each shipment valued at $2,500 or less which is to be delivered by
the United States Postal Service, and for which entry is required to be
filed on the electronic equivalents of CBP Forms 3461 and 7501, or CBP
Form 7501, via a CBP-authorized EDI system, upon or prior to its date
of importation, will not be released from CBP custody unless a single
transaction or continuous bond containing the bond conditions set forth
in Sec. 113.62 of this chapter has been transmitted to CBP pursuant to
part 113 of this chapter, and has been secured by an approved corporate
surety, or cash deposits as provided for in Sec. 113.40 of this
chapter.
Susan S. Thomas,
Executive Assistant Commissioner, Office of Trade, U.S. Customs and
Border Protection.
[FR Doc. 2026-20650 Filed 10-7-26; 8:45 am]
BILLING CODE 9111-14-P
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</html>Indexed from Federal Register on October 8, 2026.
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