U.S. CBP indefinitely suspends de minimis exemption for all modes of importation; new postal entry procedures
Interim final rules eliminate the $800 low-value exemption for mail and non-mail shipments, establishing a new informal entry process and bonding requirements for postal importations.
U.S. Customs and Border Protection (CBP) today released two interim final rules that indefinitely suspend the $800 de minimis administrative exemption for all modes of importation and establish a new informal entry and bonding process for mail shipments. Comments on both interim final rules must be received on or before the date that is 30 days after publication in the Federal Register (scheduled for June 24, 2026).
Background
Executive Order (EO) 14324 (July 30, 2025) suspended de minimis treatment for all countries in August 2025, which EO 14388 subsequently continued in February 2026. Additionally, Congress enacted the One Big Beautiful Bill Act (OBBBA) in July 2025, which terminates the statutory de minimis exemption effective July 1, 2027. To align agency regulations with these ongoing trade policies, protect U.S. revenue, and prevent the unlawful importation of illicit drugs and counterfeit goods, CBP is independently amending its regulations to indefinitely suspend the de minimis exemption.
Suspension of de minimis for all importation modes
The first interim final rule indefinitely suspends the de minimis exemption for all non-postal modes of transportation effective June 24, 2026 (the date of publication in the Federal Register), requiring these shipments to utilize standard formal or informal entry procedures.
The second interim final rule concurrently suspends the exemption for the international postal network on the same date, replacing it with a new postal informal entry process.
As a result of these actions, all importations valued at $800 or less that previously entered duty-free must now utilize appropriate entry procedures and are subject to all applicable duties, taxes, and fees.
New postal informal entry process
The new postal informal entry process becomes effective July 24, 2026, for mail shipments valued at $2,500 or less that are classifiable in Harmonized Tariff Schedule of the United States (HTSUS) chapters 1 through 97. Under this new process, CBP officers will no longer manually prepare entry forms, and duties will not be collected upon delivery. Instead, the designated filer—limited to the owner, purchaser, or a licensed customs broker—must transmit a monthly Excel spreadsheet detailing comprehensive shipment data, including a 10-digit tariff classification, and pay the duties through Pay.gov by the seventh day of the following month.
Mail shipments subject to quotas, antidumping or countervailing duties, chapter 98 or chapter 99 duties, or Partner Government Agency (PGA) requirements are excluded from this informal process and must use formal entry procedures. However, the rule provides a 120-day delayed compliance window during which these otherwise excluded shipments may temporarily utilize the new postal informal entry process.