U.S. delays 'formal entry' requirement for mail by three months after scrapping de minimis exemption; pushed back to Jan. 20, 2027

WASHINGTON

U.S. Customs and Border Protection (CBP) has pushed back to Jan. 20, 2027, the compliance date for the formal entry requirement it decided to impose on some mail shipments following the indefinite suspension of the de minimis exemption for international mail. CBP posted a final rule to that effect on the Federal Register's public inspection on the 21st (local time), and the rule was formally published in the Federal Register on the 22nd. The original compliance date was the 22nd. CBP had first announced the plan to delay in a trade notice on the 14th, describing it as a 90-day extension. The delay covers goods subject to other agencies' regulations, goods subject to duties under Chapters 98 and 99 of the Harmonized Tariff Schedule of the United States (HTSUS), and goods claiming duty-free treatment under Chapter 98 or a free trade agreement (FTA), when they arrive by international mail.

CBP pushes back compliance date for formal entry of mail shipments to Jan. 20, 2027

The rule is titled "Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process; Delayed Compliance Extension." It sets the compliance date for 19 CFR 145.12(a)(2)(v) and (vi) at Jan. 20, 2027. The two provisions require formal entry for certain goods arriving through the international postal network. In the rule's summary, CBP listed the goods covered by the extension as goods subject to partner government agency (PGA) requirements, goods subject to duties under Chapter 98 or 99 of the tariff schedule, and goods claiming duty-free treatment under Chapter 98 or an FTA.

CBP's trade notice described the same goods in different terms. The notice said that from Jan. 20, 2027, electronic filing as "Entry Type 13" will be mandatory for informal entry of international mail shipments subject to Section 201, 232 or 301 duties or under the jurisdiction of other agencies. The notice advised that such mail shipments must go through formal entry unless they are filed electronically as Type 13 in the Automated Commercial Environment (ACE) system.

CBP made clear that nothing changes until then. The notice said, "There are no changes to international mail entry procedures before Jan. 20, 2027." The final rule also said the delay does not change the postal informal entry process currently used by importers and others. The postal informal entry process created in June remains in place during the delay. In the notice, CBP encouraged parties to voluntarily use the Type 13 process during the transition period.

The rule was reviewed and approved by CBP Commissioner Rodney Scott. Scott delegated electronic signature authority to Susan Thomas, executive assistant commissioner of CBP's Office of Trade, who signed it. The contact is Christopher Mabelitini of the Intellectual Property Rights and E-Commerce Division of CBP's Office of Trade.

CBP says importers, brokers and logistics providers need more time to prepare

CBP cited the industry's lack of readiness as the reason for the delay. The rule said it is intended "to give importers, brokers, and logistics providers in the international postal network additional time." The explanation is that they need more time to update internal systems, develop policies and procedures for submitting the relevant data, and build the technical infrastructure needed to comply with the requirements.

CBP also set out the risk of not delaying. The rule said that keeping the deadline unchanged "could lead to disruptions in the flow of important international postal shipments destined to Americans."

CBP issued the rule without prior notice and comment, citing the "good cause" exception in Section 553(b)(B) of the Administrative Procedure Act (APA). CBP explained that a comment period would carry it past the Oct. 22 deadline. CBP said the rule imposes no new substantive regulatory requirements on anyone, that the informal entry process remains in place, and that the delay does not conflict with the serious public health and safety concerns identified in the June rule.

Delay narrowed to mail shipments subject to safety regulations and special duties

The formal entry requirement came from an interim final rule issued on June 24. While opening a new informal entry process for mail shipments of $2,500 or less, the rule excluded certain goods from that process. The excluded goods are those subject to other agencies' regulations, those subject to duties under Chapters 98 and 99, and those claiming duty-free treatment under Chapter 98 or an FTA. Mail shipments subject to quotas and to antidumping and countervailing duties must go through formal entry from the outset.

In the June rule, CBP explained why it excluded these goods. For goods regulated by other agencies, it said formal entry "allows the Government to ensure compliance with the health and safety requirements of PGAs." For the other goods, it said formal entry provides CBP with the data and procedures needed to collect revenue in special cases.

The June rule included a grace period from the start. The rule set the compliance date for 19 CFR 145.12(a)(2)(v) and (vi) at Oct. 22 and allowed the excluded goods to use the new postal informal entry process until then. CBP said the purpose of the grace period was to give the industry sufficient time to adapt to the new requirements. This final rule extended that grace period by 90 days. The June rule accepted comments through July 24.

CBP's international mail guidance, revised on July 6, contained the same timetable. The guidance advised that from Oct. 22, excluded goods must use other processes such as Type 13 or formal entry. The guidance also said mail shipments over $2,500, those subject to quotas, and those subject to antidumping and countervailing duties must go through formal entry. With this delay, the guidance's Oct. 22 deadline has changed to Jan. 20, 2027.

Suspension of de minimis for mail began with President Trump's executive order in July 2025

The de minimis exemption was a system that waived duties on goods worth $800 or less imported by one person in one day. Its legal basis is Section 321 of the Tariff Act of 1930 (19 U.S.C. 1321(a)(2)(C)). According to the June rule, the system originated in a 1938 provision intended to avoid collecting duties of trivial amounts, and under the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA), the threshold was raised from $200 to $800 in 2016. CBP processed more than 1.36 billion de minimis shipments in fiscal 2024. In 2015, there were 139 million. CBP described this as an increase of almost tenfold.

President Trump signed Executive Order 14324, "Suspending Duty-Free De Minimis Treatment for All Countries," on July 30, 2025. The order provided that de minimis treatment would not apply regardless of value, country of origin, mode of transportation or method of entry, and it took effect at 12:01 a.m. Eastern Daylight Time on Aug. 29, 2025. The order said, "The risks of evasion, deception, and illicit-drug importation are particularly high for low-value articles." The order also said shippers conceal the true contents of shipments sent to the United States.

The order also cited the responsibility of the Chinese government as grounds. It invoked the national emergency (Executive Order 14195) arising from "the failure of the Government of the People's Republic of China (PRC)" to stop suppliers of synthetic drug precursors and traffickers. The order said the suspension of de minimis treatment for China and Hong Kong continues under that emergency. CBP's October proposed rule said de minimis treatment for low-value imports from China had been suspended since May 2, 2025, under Executive Order 14256.

A separate method was applied to mail. The order required carriers, or qualified parties acting on behalf of carriers, to collect and remit duties. Duties could be chosen between an ad valorem method, multiplying the value of the goods by the effective International Emergency Economic Powers Act (IEEPA) duty rate of the country of origin, and a specific per-item method. The specific duties were $80 per item for countries with an effective rate below 16%, $160 for countries at 16-25% and $200 for countries above 25%. A CBP implementation notice published on Sept. 2, 2025, in the name of Homeland Security Secretary Kristi Noem said the specific duty method would cease to be effective for shipments entered on or after 12:01 a.m. Eastern Daylight Time on Feb. 28, 2026, leaving only ad valorem duties. The notice said qualified parties approved by CBP could collect and remit duties. The June rule explained that under this method under Executive Order 14324, foreign postal operators collected information and duties and passed them to qualified third parties, which sent Excel data to CBP and then paid the duties through Pay.gov.