Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process; Delayed Compliance Extension

Issuing agencies

Abstract

This document announces that U.S. Customs and Border Protection (CBP) will extend the compliance date for the regulatory provisions mandating the formal entry of merchandise arriving through the international postal network that is subject to partner government agency requirements, subject to duties under Chapter 98 or Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS), or for which duty-free treatment is claimed under Chapter 98 of the HTSUS or pursuant to a Free Trade Agreement, which were published in the Federal Register on June 24, 2026. We believe the public will benefit from more time to prepare for compliance with these changes.

Full Text

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<title>Federal Register, Volume 91 Issue 203 (Thursday, October 22, 2026)</title>
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[Federal Register Volume 91, Number 203 (Thursday, October 22, 2026)]
[Rules and Regulations]
[Pages 66638-66640]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-21600]


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DEPARTMENT OF HOMELAND SECURITY

U.S. Customs and Border Protection

19 CFR Part 145

RIN 1685-AA45


Indefinite Suspension of the De Minimis Exemption for Mail 
Shipments and New Postal Informal Entry Process; Delayed Compliance 
Extension

AGENCY: U.S. Customs and Border Protection, Department of Homeland 
Security.

ACTION: Final rule; extension of compliance date.

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SUMMARY: This document announces that U.S. Customs and Border 
Protection (CBP) will extend the compliance date for the regulatory 
provisions mandating the formal entry of merchandise arriving through 
the international postal network that is subject to partner government 
agency requirements, subject to duties under Chapter 98 or Chapter 99 
of the

[[Page 66639]]

Harmonized Tariff Schedule of the United States (HTSUS), or for which 
duty-free treatment is claimed under Chapter 98 of the HTSUS or 
pursuant to a Free Trade Agreement, which were published in the Federal 
Register on June 24, 2026. We believe the public will benefit from more 
time to prepare for compliance with these changes.

DATES: The compliance date for 19 CFR 145.12(a)(2)(v) and (vi) is 
January 20, 2027.

FOR FURTHER INFORMATION CONTACT: Christopher Mabelitini, 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#ef8a8c8082828a9d8c8aaf8c8d9fc18b879cc1888099"><span class="__cf_email__" data-cfemail="cbaea8a4a6a6aeb9a8ae8ba8a9bbe5afa3b8e5aca4bd">[email&#160;protected]</span></a>.

SUPPLEMENTARY INFORMATION:

I. Background

    On June 24, 2026, U.S. Customs and Border Protection (CBP) 
published an interim final rule in the Federal Register (91 FR 37801) 
implementing in CBP regulations an indefinite suspension of the de 
minimis administrative exemption under 19 U.S.C. 1321(a)(2)(C) for 
merchandise arriving through the international postal network.\1\ 
Further, to accommodate the entry of merchandise formerly eligible for 
the de minimis administrative exemption, the interim final rule 
established a new informal entry process for merchandise valued at 
$2,500 or less entering the United States through the mail environment, 
including shipments that would previously have been eligible for the de 
minimis exemption.\2\ The suspension of the de minimis administrative 
exemption took effect on June 24, 2026. The remainder of the interim 
final rule was effective on July 24, 2026.
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    \1\ CBP adopted these changes consistent with the policy 
objectives encapsulated in Executive Order (E.O.) 14324 of July 30, 
2025 (Suspending Duty-Free De Minimis Treatment For All Countries, 
90 FR 37775 (Aug. 5, 2025)), as modified by E.O. 14388 of February 
20, 2026 (Continuing the Suspension of Duty-Free De Minimis 
Treatment for All Countries, 91 FR 9433 (Feb. 25, 2026)), and 
independently pursuant to CBP's own statutory authority under 
Section 321 of the Tariff Act of 1930 (19 U.S.C. 1321), as amended 
by the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA), 
Section 901, Public Law 114-125, 130 Stat. 122.
    \2\ 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. The Secretary of the Treasury is authorized to 
``prescribe rules and regulations for the declaration and entry of 
merchandise when the aggregate value of the shipment does not exceed 
an amount specified . . . by regulation, but not more than $2,500.'' 
See 19 U.S.C. 1498(a)(1)(A). 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, Public Law 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 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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    In the interim final rule, CBP made certain shipments ineligible 
for the new informal entry process for postal shipments. Merchandise 
subject to Partner Government Agency (PGA) requirements, merchandise 
subject to duties under Chapter 98 or Chapter 99 of the Harmonized 
Tariff Schedule of the United States (HTSUS), or for which duty-free 
treatment is claimed under Chapter 98 of the HTSUS or pursuant to a 
Free Trade Agreement, are ineligible for the postal informal entry 
procedures adopted in the interim final rule.\3\ However, in 
recognition of the time needed for the public to adjust to this formal 
entry requirement, CBP delayed the compliance date for 19 CFR 
145.12(a)(2)(v) and (vi) to October 22, 2026. In consideration of the 
business process changes necessary to achieve full compliance, CBP 
provided for a delayed compliance date to allow time for the trade to 
adjust to the new requirement.
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    \3\ Concurrently with the interim final rule, CBP announced a 
test of a new voluntary electronic mail process for qualified 
shipments valued at $2,500 or less, known as the Entry Type 13 test. 
91 FR 38007 (Jun. 24, 2026). For eligible types of shipments, this 
test provides an optional alternative to filing formal entry. The 
Entry Type 13 test began on September 22, 2026. Accordingly, at the 
end of the delayed compliance window, filers may choose to file 
formal entry (in accordance with 19 CFR 145.12(a)(2)(v) and (vi)) or 
participate in the Entry Type 13 test for eligible shipments.
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    CBP has determined that a further extension of this compliance date 
is needed to give importers, brokers, and logistics providers in the 
international postal network additional time to update their internal 
systems, develop policies and procedures for submission of relevant 
data, and to develop the technological infrastructure needed to comply 
with these requirements. Failure to afford the public extra time to 
comply with these requirements could lead to disruptions in the flow of 
important international postal shipments destined to Americans. For 
this reason, CBP is extending the date for compliance with 19 CFR 
145.12(a)(2)(v) and (vi) to January 20, 2027.

II. Administrative Procedure Act

    The Administrative Procedure Act (APA), 5 U.S.C. 551 et seq., 
generally requires agencies to publish a notice of proposed rulemaking 
in the Federal Register and provide interested persons the opportunity 
to submit comments prior to issuing a final rule. The APA provides an 
exception to advance notice and comment requirements ``when the agency 
for good cause finds (and incorporates the finding and a brief 
statement of reasons therefor in the rules issued) that notice and 
public comment thereon are impracticable, unnecessary, or contrary to 
the public interest.'' 5 U.S.C. 553(b)(B). CBP finds that good cause 
exists to issue this document as a final rule under the APA's good 
cause exception, because notice and comment are impracticable.
    Providing notice and a public comment period on whether the 
compliance date should be delayed is impracticable because the current 
compliance date would have passed within the time needed to permit the 
solicitation of public comments on this rule. Because the public 
comment period would overtake the current compliance deadline of 
October 22, 2026, importers, brokers, and logistics providers in the 
international postal network would still be required to come into 
compliance with 19 CFR 145.12(a)(2)(v) and (vi) by October 22, 2026. 
Those importers and other parties who need additional time to comply 
would not be able to benefit from the extended compliance period that 
this rule provides.
    Additionally, this rule does not impose any new substantive 
regulatory requirements on any person and merely reflects the extension 
of the compliance date for 19 CFR 145.12(a)(2)(v) and (vi) as set forth 
in the interim final rule published on June 24, 2026 (91 FR 37801). An 
extension of this compliance date is needed to give importers and other 
parties additional time to update internal systems, revise business 
practices, and develop technological infrastructure needed to comply 
with CBP's requirements. Providing immediate certainty that this 
compliance date is extended is therefore needed to ensure that 
importers and other parties avoid incurring unnecessary costs, burdens, 
and other challenges associated with meeting the initial compliance 
date. The delayed compliance date does not change the process that 
importers and other parties currently use for informal mail entries, as 
established by the interim final rule

[[Page 66640]]

published on June 24, 2026 (91 FR 37801), during this period of delay.
    The delayed compliance date also does not impose a burden on 
importers or other parties who have already come into compliance or had 
planned to come into compliance by October 22, 2026. Importers or other 
parties may voluntarily come into compliance at an earlier date if they 
have the processes already in place. Importers or other parties who do 
not have processes already in place will have until January 20, 2027, 
to comply with the requirements found in Sec.  145.12(a)(2)(v) and 
(vi). Accordingly, importers and other parties who have not yet 
established the necessary processes will have additional time to comply 
with the requirements of Sec.  145.12(a)(2)(v) and (vi), which provides 
further flexibility to the trade community as it transitions to these 
new requirements.
    CBP also finds that the delayed compliance date does not conflict 
with the serious public health and safety implications that CBP 
outlined in the interim final rule published on June 24, 2026 (91 FR 
37801). Because the informal entry process established by the interim 
final rule will remain in place during this period of delay, the 
dangers that justified the suspension of de minimis exception for mail 
remain addressed.
    Thus, this rule is exempt from the prior public notice and comment 
requirements of the APA under the good cause exception. 5 U.S.C. 
553(b)(B).

III. Signing Authority

    In accordance with Treasury Order 100-20, the Secretary of the 
Treasury 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 DHS 
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, Executive Assistant Commissioner, Office 
of Trade, for purposes of publication in the Federal Register.

Susan S. Thomas,
Executive Assistant Commissioner, Office of Trade, U.S. Customs and 
Border Protection.
[FR Doc. 2026-21600 Filed 10-21-26; 8:45 am]
BILLING CODE 9111-14-P


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