U.S. CBP proposed regulations regarding electronic filing and bonding requirements for low-value shipments
The proposed regulations establish a new electronic entry type 13 for low-value international mail shipments and set bonding requirements for informal entry procedures.
U.S. Customs and Border Protection (CBP) today released 103-page proposed regulations to modify filing and bonding requirements for informal entries of merchandise valued at $2,500 or less and establish a new electronic informal entry type for merchandise entering through the international mail environment.
Background
The duty-free de minimis exemption, which generally applied to shipments valued at $800 or less, has been suspended for imports from all countries since August 29, 2025. The exemption is also scheduled to terminate July 1, 2027, under the “One Big Beautiful Bill Act.”
Shipments that previously qualified for the de minimis exemption are expected to shift to informal entry procedures. CBP in June 2026 issued interim final rules addressing the suspension of the exemption (read TradeNewsFlash) and subsequently announced in July 2026 a test of a new electronic entry type 13 for international mail shipments.
Proposed changes
Under the proposed regulations, entry type 11 filings generally would be required to be filed electronically upon or before the date of importation and would need to identify the final deliver-to party when different from the ultimate consignee. Merchandise valued at $2,500 or less and classified under Subchapters III and IV of Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS) would also become eligible for informal entry.
CBP would establish entry type 13 for eligible international mail shipments valued at $2,500 or less. Entry type 13 generally would follow entry type 11 requirements and would require additional information, including the shipper or sender and tracking number. Carriers would also be required to provide the tracking number on the inward manifest.
The proposed regulations also would require a single transaction or continuous basic importation and entry bond for entry types 11 and 13 and generally would establish liquidated damages equal to the value of the merchandise (or three times the value for restricted or prohibited goods or alcoholic beverages), subject to a new minimum floor of $1,000 for specified bond breaches. International mail shipments not timely and properly entered would be deemed voluntarily abandoned 15 days after the date of importation.
Comments are due 60 days after publication in the Federal Register, which is scheduled for October 8, 2026.