- U.S. Customs and Border Protection has extended the mandatory implementation date for Entry Type 13 (ET13), the new informal entry process for international mail, by 90 days, from October 22, 2026, to January 20, 2027.
- Beginning January 20, 2027, international postal shipments subject to Section 201, 232, or 301 duties or to Partner Government Agency jurisdiction must be filed electronically in the Automated Commercial Environment (ACE) using ET13 to qualify for informal entry; otherwise, formal entry is required.
- Importers using the international postal network should use the extension to confirm filing responsibilities, validate HTSUS classification, country of origin, and value data, and test ACE systems, while monitoring CBP’s proposed low-value shipments rule, which would extend these requirements to nearly all international mail packages.
These Key Takeaways were generated by AI and reviewed by a BDO professional.
On October 14, 2026, U.S. Customs and Border Protection (CBP) announced a 90-day extension of the compliance date for its new informal entry process for international mail. Mandatory use of Entry Type 13 (ET13) for covered international postal shipments now begins on January 20, 2027, rather than October 22, 2026. According to CBP, the extension gives importers, customs brokers, and logistics providers additional time to update their processes and helps avoid disruptions to certain international postal shipments bound for the U.S.
Background
On June 24, 2026, CBP published an interim final rule, Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process, along with a Federal Register notice, Test of the New Electronic Entry Process for Mail (for prior coverage, see BDO’s trade alert dated July 1, 2026). These actions indefinitely suspended the Section 321(a)(2)(C) $800 de minimis exemption, meaning that merchandise previously eligible for duty-free treatment under the exemption must now be entered under an appropriate formal or informal entry process. The actions also established new requirements for merchandise arriving through the international postal network, including the new ET13 electronic informal entry process. Under these requirements, international postal shipments subject to Section 201, 232, or 301 duties, or under the jurisdiction of a Partner Government Agency (PGA), must be filed electronically in the Automated Commercial Environment (ACE) using the ET13 process to qualify for informal entry; otherwise, formal entry is required.
ET13 is a new informal entry type for submitting shipment-level data for international mail packages. CBP deployed the ET13 test to the ACE production environment on September 22, 2026.
Key Details
- New mandatory date: Beginning January 20, 2027, CBP will require ET13 for the informal entry of international postal shipments subject to Section 201, 232, or 301 duties or to PGA jurisdiction.
- No interim changes: CBP states that international mail entry procedures will not change before January 20, 2027.
- Who may file: Under 19 C.F.R. § 143.26(a), ET13 entries may be filed only by the owner or purchaser of the merchandise or by a licensed customs broker properly designated by the owner, purchaser, or consignee.
- Formal entry still required: Formal entry procedures generally apply to merchandise valued over $2,500, although certain merchandise may qualify for informal entry regardless of value or under different value thresholds. Formal entry may also be required for certain merchandise based on applicable regulatory requirements or CBP direction.
- Data requirements: ET13 entries must include the foreign postal operator’s tracking number and the sender’s name and address, as well as data such as the 10-digit Harmonized Tariff Schedule of the United States (HTSUS) classification, country of origin, value, duty rate, and total duty owed.
Looking Ahead: Proposed Low-Value Shipments Rule
In an October 8, 2026, Notice of Proposed Rulemaking, Low-Value Shipments, CBP proposed applying the new entry and data requirements to the informal entry of all international mail packages other than letters and flats (large flat envelopes). CBP stated that it intends to align international mail entry procedures with the informal entry procedures used for all other modes of transport. If finalized, the proposal would significantly expand the range of postal shipments that require electronic entry filing.
BDO Perspective
Businesses that import goods through the international postal network should use the extended transition period to prepare for the new requirements. In particular, they should:
- Identify postal shipments subject to Section 201, 232, or 301 duties or regulated by a PGA, and assess whether each qualifies for informal entry under ET13 or requires formal entry.
- Coordinate with customs brokers, postal operators, and logistics providers to confirm who will file ET13 entries and how the required data will be collected and transmitted.
- Confirm that product master data, including 10-digit HTSUS classifications, country of origin, and customs values, is complete and accurate.
- Work with IT teams and software vendors to ensure systems align with the current ACE implementation requirements for ET13.
- Consider participating in the ET13 test before the January 20, 2027, deadline to identify and address potential filing issues before the new requirements take effect.
- Monitor the Low-Value Shipments rulemaking and consider submitting comments, as the proposal would extend these requirements to nearly all international mail packages.
How BDO Can Help
BDO’s Customs & International Trade Services professionals are closely monitoring these developments and can help companies with:
- Assessing the impact of the new requirements on existing international mail and low-value shipment practices;
- Evaluating whether affected shipments may qualify for informal entry or require formal entry;
- Reviewing HTSUS classifications, countries of origin, and customs values needed to support entry filing;
- Planning alternative import transaction structures and supply chain scenarios; and
- Evaluating customs bond requirements.