US low-value shipments after de minimis

Quota goods and anti-dumping or countervailing duty goods need formal entry whatever the value.

From 24 July 2026, CBP stopped preparing mail entries itself, and the interim scheme with "qualified parties" gave way to a new process. The filer has a bond and emails CBP a worksheet with a filer code, bond number, description, origin, 10-digit HTSUS code, duty rate, value, total duty, carrier, flight, postal tracking number, arrival port and date. It's due by the 7th of the month after arrival, along with payment by Pay.gov. A parcel arriving on 12 November is therefore due by 7 December.

The important change is the filer. Only an owner or purchaser, or a licensed broker designated by the owner, purchaser or consignee, can do this. A foreign seller who has already sold the goods should check with a broker that it still has that right. Without a bond and a proper filer, the shipment stays in CBP's custody. Also, mail is exempt from the merchandise processing fee, except for Inbound Express Mail and EMS.

Goods that can't use the postal informal process are those subject to another agency's requirements, those subject to chapter 98 or chapter 99 duties, and those claiming duty-free treatment under chapter 98 or an FTA. That's a big group, since Section 301 and Section 232 duties live in chapter 99. The compliance date was 22 October 2026 and has moved to 20 January 2027. After that date, those goods have to go formal, or use type 13.

Entry type 13 is the electronic test, started on 22 September 2026. It's for mail up to $2,500, and gives chapter 99 and agency goods a temporary informal route, although AD/CVD and quota goods stay out. Since 22 October 2026 it can be filed with or without electronic agency data, until CBP ends that flexibility by notice.

19 CFR 143.21 lets shipments up to $2,500 use informal entry, except articles valued over $250 that are classified in chapter 99, subchapters III and IV. Most goods from most countries now carry a chapter 99 duty. So one article above $250 can tip a parcel into formal entry, with a bond and a higher processing fee. CBP has proposed removing this limit. As of today it's still in the regulation.

Compare two courier parcels of leather bags from the UK, assuming a 6% general rate, plus the 10% Section 301 duty on UK goods. Fees are for fiscal year 2027.

An $80 rise in price adds $44.61 at the border, before the carrier's own fee. On the second, the importer needs a bond as well. Your broker can tell you how your carrier treats these in practice.

If you sell DDP, the importer of record might be you, your customer, or the courier acting as their agent. Decide that before you sell. Under the current rule, a shipment between $800 and $2,500 can be entered by the owner or purchaser, or a broker designated by the owner, purchaser or consignee. The wording for $800 and under still refers to goods that meet the section 1321 exemptions, so don't rely on it for commercial goods.

A CBP interim final rule, on public inspection on 5 November 2026 and due to publish on 6 November 2026, takes effect 60 days after publication. That's 5 January 2027 if it publishes on schedule. Check the published date.

From then, a foreign importer of record can't enter goods for consumption, on formal entry or on informal entry filed on CBP Form 3461 or 7501, unless it is validated under CTPAT or designates a licensed broker who is. If the party isn't the owner or purchaser, that broker must act as importer of record. CBP says it may ban informal entry for foreign importers altogether if this isn't enough. On our reading the postal worksheet isn't one of those forms, but ask your broker.

"Foreign" is wider than it sounds. A US importer is a US citizen or permanent resident, or a US-organised entity located in the US that either has at least 51% US beneficial owners with control, or directly owns a significant amount of unencumbered US real property. A US subsidiary of an overseas seller can fail that test. US importers must declare their status at entry, and brokers must verify it, with full broker compliance due by 6 May 2027.

CBP's Low-Value Shipments proposal, published on 8 October 2026, takes comments until 7 December 2026. It isn't law yet. The proposal would:

• require type 11 entries to be filed electronically, on or before importation, naming the final deliver-to party if it's different from the ultimate consignee,
• require a bond on these informal entries,
• require consignees who aren't owners or purchasers to appoint a broker to act as importer of record,
• remove the $250 limit,
• add a permanent electronic mail entry, type 13, and
• let CBP require formal entry on a blanket basis, by importer, manufacturer or category.

Check who your importer is on each channel. Get 10-digit codes and origins into your product data, because mail filers now need them. Price in duty from the first dollar with the import duty calculator or the US tariff checker, and diarise 7 December 2026 for comments, 5 January 2027 (subject to publication) for the foreign importer rule, 20 January 2027 for mail, and 1 July 2027 for the statutory repeal. A customs broker is close to essential for mail now, unless your carrier offers a full service. This is guidance, not legal advice.