CBP Suspends De Minimis Exemption and Introduces New Postal Entry Requirements

U.S. Customs and Border Protection (CBP) has taken significant steps to overhaul low-value import processing, including the suspension of the duty-free de minimis entry exemption, the introduction of new reporting and entry requirements for postal shipments, and a forthcoming test of a new electronic informal entry procedure (see Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process; Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network; and Test of the New Electronic Informal Entry Process for Mail). 

On June 24, 2026, CBP indefinitely suspended the de minimis administrative exemption for shipments valued at $800 or less, requiring informal or formal entry for all such imports. CBP also announced a test of a new electronic informal entry process (Entry Type 13) for international mail shipments. These actions will have a substantial impact on e-commerce and retail importers, as well as other companies operating direct-to-consumer models in the U.S.

CBP asserts that notice and comment procedures under the Administrative Procedure Act are not required because the rulemaking involves a foreign affairs function and, alternatively, because good cause exists. The rules are effective as of June 26, 2024, with a delayed compliance period for the new postal informal entry process. Public comments will be accepted until July 24, 2026.

Suspension of De Minimis Exemption

The de minimis administrative exception under 19 U.S.C. § 1321(a)(2)(C) authorizes CBP to permit duty-free importations of certain articles. Implementing regulations at 19 C.F.R. § 10.151(a) and 19 § 145.31 allow duty-free entry for shipments or postal packages imported by one person on one day with a fair retail value in the export country of $800 or less, provided they are not split to avoid compliance obligations.

Although President Trump previously suspended the exception for most shipments (except those sent via the international postal network) in 2025, CBP had not updated its regulations until now. 

Under the new regulations, the suspension will remain in effect until CBP determines that applying the exemption is no longer inconsistent with the statutory purpose, no longer jeopardizes revenue, and no longer facilitates unlawful importations. Given recent executive actions calling for broad customs reform and increased enforcement, importers should anticipate a long-term suspension (for prior coverage, see the trade alert published on June 5, 2026). 

For international postal shipments, elimination of the $800 de minimis threshold is new. While prior actions established interim duty rates for goods valued at $800 or less, the requirement to file informal or formal entries represents a significant shift, increasing duties, taxes, fees, and administrative burdens for importers (for prior coverage, see the trade alert published September 5, 2025).

CBP cites revenue protection and enforcement concerns as justification for eliminating the exception. Use of the de minimis exception has surged with e-commerce growth: CBP processed over 1.36 billion de minimis shipments in 2024, a ten-fold increase from the prior year. CBP identifies risks, including improper use for non-qualifying shipments, undervaluation, misclassification, noncompliance with Partner Governmental Agency (PGA) requirements, and importations of illicit goods.

New Informal Entry Process for Mail Shipments Valued at $2,500 or Less

CBP has established a new informal entry process for mail shipments valued at $2,500 or less, under which entry procedures will differ depending on shipment specifics. Eligibility is limited to goods classified under Harmonized Tariff Schedule of the United States (HTSUS), Chapters 1-97. Formal entry is required for goods subject to punitive tariffs, quotas, or PGA data requirements, or duty-free provisions under HTSUS Chapter 98 or free trade agreements.

Key features include:

• Entry eligibility restrictions: Only importers with the right to make entry or licensed customs brokers may file postal informal entries; third parties are no longer permitted. 
• Bond requirements: Filers must obtain a basic importation and entry customs bond. Shipments will not be released until CBP receives the bond.
• Documentation: Customs declarations and invoices or bills of sale describing the merchandise and purchase price or value must be attached to the outside of each shipment. 
• New data elements: Filers must provide a merchandise description, the 10-digit HTSUS tariff classification, and the bond number to CBP. 
• Monthly submission: Entries must be filed monthly in an Excel spreadsheet, with payment through Pay.gov. 

Certain goods — including those subject to antidumping and countervailing duties, quotas, trade remedy duties (e.g., Sections 301/232), or PGA requirements — are excluded from informal entry eligibility and must be entered through formal procedures.

Test of Electronic Informal Entry (Entry Type 13)

CBP will launch a voluntary test of a new electronic informal entry process (Entry Type 13) in ACE beginning September 22, 2026. The test will evaluate a future-state model for fully electronic processing of international mail shipments valued at $2,500 or less.

Entry Type 13 will allow importers or brokers to electronically submit shipment-level data, including HTSUS tariff classification, origin, value, duty calculations, and the required customs bond information. CBP aims to improve data accuracy, shipment visibility, and enforcement capabilities, while streamlining low-value import processing.

During the delayed compliance period, certain shipments that would otherwise require formal entry (e.g., those subject to punitive tariffs or PGA requirements) may be processed under the test. Goods subject to antidumping duties, countervailing duties, or quotas remain excluded.

Practical Considerations for Importers

Importers, customs brokers, and supply chain participants should assess the operational and compliance impacts of these regulatory changes on their U.S. import operations:

• Loss of de minimis entry procedures - expect increased administrative burdens, heightened compliance scrutiny, and potential tariff increases;
• Expanded data reporting requirements - importers must ensure the availability and accuracy of key data elements, including HTSUS tariff classification, country of origin, and valuation data for all affected shipments;
• Operational adjustments for postal shipments - entities using international mail should prepare to adopt the new postal informal entry process and comply with bond and reporting requirements;
• Increased use of customs brokers - complexity of classification and reporting may require greater customs broker involvement;
• Greater enforcement and scrutiny - CBP is expected to intensify oversight of low-value imports, with greater focus on compliance risks such as misclassification and undervaluation; and
• Preparation for future electronic entry requirements - importers should monitor Entry Type 13 developments and consider participating in the test as CBP moves toward a more automated and standardized entry environment.