Customs Requirements and Payment Procedures for Certain Customs Charges

Issuing agencies

Abstract

The Postal Service is revising Mailing Standards of the United States Postal Service, International Mail Manual (IMM[supreg]), in various sections, to update mailer responsibilities with respect to customs requirements and to establish procedures for the payment, or reimbursement, of any customs charges that are assessed, including after the purchase of postage.

Full Text

<html>
<head>
<title>Federal Register, Volume 91 Issue 200 (Monday, October 19, 2026)</title>
</head>
<body><pre>
[Federal Register Volume 91, Number 200 (Monday, October 19, 2026)]
[Rules and Regulations]
[Pages 66000-66002]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-21310]


=======================================================================
-----------------------------------------------------------------------

POSTAL SERVICE

39 CFR Part 20


Customs Requirements and Payment Procedures for Certain Customs 
Charges

AGENCY: Postal Service.

ACTION: Interim final rule.

-----------------------------------------------------------------------

SUMMARY: The Postal Service is revising Mailing Standards of the United 
States Postal Service, International Mail Manual (IMM[supreg]), in 
various sections, to update mailer responsibilities with respect to 
customs requirements and to establish procedures for the payment, or 
reimbursement, of any customs charges that are assessed, including 
after the purchase of postage.

DATES: Effective: October 19, 2026.
    Comments must be received by November 18, 2026.

ADDRESSES: Mail or deliver comments to the manager of Product 
Classification, U.S. Postal Service, 475 L'Enfant Plaza SW, RM 4446, 
Washington, DC 20260-5015. You may inspect and photocopy all written 
comments at USPS Headquarters Library, 475 L'Enfant Plaza SW, 11th 
Floor N, Washington, DC by appointment only between the hours of 9 a.m. 
and 4 p.m. ET, Monday through Friday, by calling (202) 268-2906 in 
advance. Email comments, including the name and address of the 
commenter, to: <a href="/cdn-cgi/l/email-protection#eabaa9ac8f8e8f988b86b88f8d83999e8f98aa9f999a99c48d859c"><span class="__cf_email__" data-cfemail="d4849792b1b0b1a6b5b886b1b3bda7a0b1a694a1a7a4a7fab3bba2">[email&#160;protected]</span></a>, with a subject line of 
``Customs Requirements and Payment Procedures.'' Faxed comments will 
not be accepted.

FOR FURTHER INFORMATION CONTACT: Michelle Lassiter at (202) 268-2914.

SUPPLEMENTARY INFORMATION: As of July 1, 2026, the European Commission 
eliminated the de minimis exemption for most low-value goods destined 
to the European Union customs territory. In addition, the European 
Commission established a new hierarchical system for determining who is 
responsible for paying applicable duties, taxes, and import fees for 
such low-value goods. In response, many postal operators within the 
European Union have established, and continue to adjust, their own 
requirements in order to implement these changes. For example, some 
destination postal operators within the European Union require that 
certain items, be sent using an approved delivered duty paid (DDP) 
solution pursuant to which applicable duties, taxes, and import fees 
must be paid by the mailer. Certain postal operators have adopted 
consequences such as fees and other charges that apply in certain 
situations, such as if inaccurate customs information is provided by 
the mailer. Additionally, when an item is sent on a delivered duty 
unpaid basis and duties, taxes, or import fees cannot be recovered from 
the addressee, the destination postal operator may seek to collect 
unpaid amounts from the mailer. Accordingly, the Postal Service is 
updating the mailer's responsibilities with respect to customs 
requirements and is establishing procedures for mailers to pay, or 
reimburse the Postal Service, for duties, taxes, import fees, and other 
charges assessed on a mailpiece, where applicable. Duties, taxes, 
import fees, and other related charges are not included in the postage 
paid by the mailer; therefore, the Postal Service may invoice the 
mailer for such applicable amounts when they have not been paid in full 
using USPS Delivered Duty Paid service.
    The Postal Service adopts the described changes to Mailing 
Standards of the United States Postal Service, International Mail 
Manual (IMM), which is incorporated by reference in the Code of Federal 
Regulations. We will publish an appropriate amendment to 39 CFR part 20 
to reflect these changes.

List of Subjects in 39 CFR Part 20

    Foreign relations, International postal services.

    Accordingly, 39 CFR part 20 is amended as follows:

PART 20--[AMENDED]

0
1. The authority citation for 39 CFR Part 20 continues to read as 
follows:

    Authority: 5 U.S.C. 552(a); 13 U.S.C. 301-307; 18 U.S.C. 1692-
1737; 39 U.S.C. 101, 401, 403, 404, 407, 414, 416, 3001-3011, 3201-
3219, 3403-3406, 3621, 3622, 3626, 3632, 3633, and 5001.


0
2. Revise the following sections of the IMM as follows:

Mailing Standards of the United States Postal Service, International 
Mail Manual (IMM)

* * * * *

1 International Mail Services

110 General Information

* * * * *

[[Page 66001]]

112 Mailer Responsibility

* * * * *
    [Revise second paragraph as follows:]
    The mailer must fulfill any nonpostal export requirements described 
in chapter 5 and must ensure that the electronically generated customs 
form is complete and that all information is accurate. Certain types of 
goods and certain types of transactions may be subject to prohibitions, 
restrictions, or additional customs requirements. It is the mailer's 
responsibility to comply with import and export regulations and 
restrictions (e.g., quarantine, pharmaceutical, etc.), to determine 
what documents and information (e.g., commercial invoice, certificate 
of origin, power of attorney, health certificate, license, 
authorization for goods subject to quarantine such as plant, animal, or 
food products, product identification numbers, etc.) are required in 
the destination country, and to provide all such documents and 
information in a manner that is complete, accurate, and timely. If the 
mailer fails to comply with applicable requirements, prohibitions, and 
restrictions; fails to provide any required documentation or 
information; or provides false or incomplete information, various 
consequences could result, including that the mailpiece may be returned 
or confiscated and the mailer may be subject to additional charges.
* * * * *
    [Add a new paragraph after the third paragraph to read as follows:]
    Where the destination country requires a mailpiece to be sent using 
a delivered duty paid solution, the mailer must send the mailpiece on a 
delivered duty paid basis and must ensure that all applicable duties, 
taxes, and import fees (as defined in 360) are timely paid in 
accordance with applicable requirements. In the event the relevant 
party in the destination country (for example, the customs authority, 
postal operator (or its agent), customs broker, or customs 
representative) seeks to collect duties, taxes, or import fees for a 
mailpiece from the mailer or the Postal Service (or their 
representatives), and such amounts have not been paid in full, the 
mailer is responsible for paying, or under certain circumstances 
reimbursing the Postal Service for, such amounts in accordance with 
424.
* * * * *

130 Mailability

131 General

* * * * *

131.3 Individual Country Prohibitions and Restrictions

* * * * *

131.34 Foreign Customs Information

    [Revise the text to read as follows:]
    Except as provided in 362 and 424, the Postal Service does not 
maintain or provide information concerning the assessment of duties, 
taxes, import fees, and other charges in other countries. If duties, 
taxes, import fees, or other charges are assessed, most countries will 
collect from the recipient a customs clearance and delivery fee in 
addition to the applicable duties, and taxes, import fees, or other 
charges. This fee may be authorized to reimburse for the costs incurred 
in clearing the items through customs and collecting duties at the time 
of delivery. The duties, taxes, import fees, and other charges, if 
applicable, are not included in the postage paid by the mailer.
* * * * *

3 Extra Services

* * * * *

360 USPS Delivered Duty Paid (DDP)

361 Description

* * * * *

361.1 Definitions

* * * * *

361.13 Import Fees

    [Revise the text to read as follows:]
    Import fees may be applied by customs brokers, customs 
representatives, government agencies, postal operators, customs 
authorities, and other service providers, and may include any and all 
fees and other charges imposed in connection with the customs 
processing and clearance of a mailpiece. These charges are based on 
many different factors and may apply even when duties and taxes are not 
applicable.
* * * * *

4 Treatment of Outbound Mail

* * * * *

420 Unpaid and Shortpaid Mail

* * * * *
    [Add new section 424 to read as follows;]

424 Unpaid Destination Customs Charges

424.1 General Procedures

    Whether the mailer or addressee is responsible for paying duties, 
taxes, and import fees (as defined in 360) depends on various factors 
including, but not limited to, the customs requirements of the 
destination country, as applicable. When the destination customs 
authority or postal operator requires mail containing goods to be 
delivered using a delivered duty paid solution, the mailer may use USPS 
Delivered Duty Paid (DDP) service, if available, to pay applicable 
duties, taxes, and import fees (see 360). If any relevant party in the 
destination country (for example, the customs authority, postal 
operator (or its agent), customs broker, or customs representative) 
seeks to collect duties, taxes, or import fees from the mailer or the 
Postal Service (or their representatives), and such amounts have not 
been paid in full, the Postal Service (or its representative) will send 
an invoice to the mailer for such amounts.

424.2 Mailer Responsibilities

    The mailer must pay the Postal Service (or its representative) the 
entire amount due in accordance with the invoice terms, even if the 
mailer disputes the assessment. The mailer is not relieved of its 
obligation to pay for duties, taxes, and import fees, regardless of 
whether the item is delivered, lost, damaged, or returned.

424.3 Assessments

    The Postal Service is not responsible for the accuracy of duties, 
taxes, import fees, or other charges calculated by entities in the 
destination country, such as foreign customs authority, postal 
operator, law enforcement, or tax authorities.

424.4 Collections

    If payment is not received by the Postal Service (or its 
representative) on or before the due date as set forth in the invoice, 
interest on the unpaid amounts will accrue at a rate of 6 percent per 
annum until the amounts are paid in full, and the Postal Service shall 
have the right to collect from the mailer any costs incurred by the 
Postal Service in connection with the collection of the unpaid amounts, 
to the extent permitted by applicable law. The Postal Service may, but 
is not required to, treat any unpaid duties, taxes, and import fees as 
revenue deficiencies, in accordance with the provisions of DMM 607.3.0.

424.5 Disputes

    The mailer may dispute with the Postal Service only accounting 
errors related to Postal Service invoicing by seeking a refund. The 
Postal Service is not responsible for the accuracy of duties, taxes, 
import fees, or other charges calculated by entities in the destination 
country, such as foreign customs, postal, law enforcement, or tax 
authorities. Any challenges to the total

[[Page 66002]]

combined sum of duties, taxes, import fees, and other charges assessed 
by the relevant party in the destination country (for example, the 
customs authority, postal operator (or its agent), customs broker, or 
customs representative) must be addressed directly to such party 
without involvement from the Postal Service.

424.6 Adjustments and Credits

    If the Postal Service receives a cancellation, refund, or credit 
for an amount that a mailer has already paid or reimbursed, the Postal 
Service will, if deemed practical in the Postal Service's reasonable 
judgment, make a corresponding adjustment or refund to the mailer, 
except to the extent the amount remains nonrefundable or is otherwise 
properly due under an applicable arrangement. When applicable duties, 
taxes, and import fees are paid using USPS DDP under section 360, 
adjustments and refunds are subject to 365.
* * * * *

Jeffrey Boblick,
Attorney, Ethics and Legal Compliance.
[FR Doc. 2026-21310 Filed 10-16-26; 8:45 am]
BILLING CODE 7710-12-P


</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>