On June 24, 2026, U.S. Customs and Border Protection published two interim final rules that permanently codify what had, until now, only existed as executive-order policy: the indefinite suspension of the Section 321 de minimis exemption for shipments valued at $800 or less. One rule covers merchandise arriving through all modes other than the international postal network (91 FR 37789); the other covers mail shipments and creates an entirely new postal informal entry process (91 FR 37801). CBP also published a companion notice the same day announcing a voluntary electronic test program — Entry Type 13 — for mail entries (91 FR 38007). Together, the three documents close the book on the $800 duty-free threshold that has shaped low-value e-commerce shipping into the United States since 2016 — and they give importers, brokers, and parcel consolidators a firm regulatory floor to plan around.
Why This Matters Now
Executive Order 14324 suspended duty-free de minimis treatment starting August 29, 2025, and EO 14388 kept that suspension alive after the Supreme Court’s February 2026 ruling in Learning Resources, Inc. v. Trump curtailed IEEPA tariff authority. Until now, though, the suspension lived in executive orders and CBP guidance — not in the Code of Federal Regulations. These two rules change that. CBP is using its own independent statutory authority under 19 U.S.C. 1321(b) — not just the executive orders — to write the suspension directly into 19 CFR 10.151 and 19 CFR 145.31. That distinction matters: CBP states explicitly that it would adopt the suspension even if the underlying executive orders were withdrawn, and that each rule stands independently of the other.
Both rules were issued as interim final rules effective immediately, bypassing standard notice-and-comment procedures under the APA’s foreign affairs and good-cause exceptions. CBP is nonetheless accepting public comments through July 24, 2026 on docket numbers USCBP-2026-0760 (non-postal) and USCBP-2026-0761 (postal mail).
Rule 1: Non-Postal Shipments — Effective Immediately
For cargo arriving by ocean, air, truck, rail, or express consignment — essentially everything except international mail — the suspension of the de minimis exemption under 19 CFR 10.151(b) took effect on June 24, 2026, the date of publication. Key operational consequences:
- The “release from manifest” process — which let qualifying shipments clear with nothing more than a bill of lading or manifest entry — is no longer available for goods that would have claimed de minimis.
- The Entry Type 86 Test, CBP’s voluntary electronic low-value entry program, remains suspended.
- Entry Type 11 (standard informal entry) becomes the primary vehicle for shipments valued at $2,500 or less; formal entry remains available and is required above that threshold or where PGA, AD/CVD, or Chapter 98/99 requirements apply.
- CBP estimates no new incremental costs from this rule because it simply locks in the status quo that EO 14324 already established in August 2025.
Rule 2: Mail Shipments — New Process Effective July 24, 2026
The postal rule is the more consequential of the two for parcel consolidators, fulfillment platforms, and direct-to-consumer importers using the international mail network. The de minimis suspension itself (the amendment to 19 CFR 145.31) is effective June 24, 2026, but the new postal informal entry process — and its compliance obligations — does not take effect until July 24, 2026, with a further delayed compliance date of October 22, 2026 for shipments subject to PGA data requirements or Chapter 98/99 duties.
Who Can Use the New Postal Process
- Available only to mail shipments valued at $2,500 or less, classifiable in HTSUS chapters 1–97.
- Merchandise subject to quota, AD/CVD orders, Chapter 98 or 99 duties, PGA data requirements, or Free Trade Agreement duty-free claims is excluded and must use formal entry.
- Only an owner, purchaser, or a licensed customs broker designated under 19 CFR 143.26(a) may file.
New Bonding and Data Requirements
CBP is adding a new regulation, 19 CFR 145.15, requiring filers to secure a basic importation and entry bond (single-transaction or continuous, per 19 CFR 113.62) before a postal informal entry will be accepted or released. Filers must also transmit a detailed data set — filer code, bond number, country of origin, full 10-digit HTSUS classification, value, duty rate, total duty owed, carrier, tracking number, arrival port, and arrival date — to CBP via Excel spreadsheet no later than the 7th day of the month following the shipment’s arrival, with payment remitted through Pay.gov on the same schedule. This replaces the lighter-touch interim process CBP had been running under EO 14324, and CBP officers will no longer manually prepare entry forms or collect duty at delivery.
Entry Type 13 Test
In a companion notice, CBP also announced a voluntary Entry Type 13 — Informal Mail Entry test, beginning September 22, 2026 and running until CBP ends it via a future Federal Register notice. Entry Type 13 is an electronic alternative filed directly in CBP’s Automated Commercial Environment (ACE) — a more automated path than the Excel-spreadsheet process required under the new postal informal entry rule.
- Open to mail shipments valued at $2,500 or less, filed by the owner, purchaser, or an appointed licensed customs broker; consignees who are not owners or purchasers (foreign postal operators, USPS, freight forwarders, carriers) must use a broker as importer of record.
- Unlike the standard new postal process, Entry Type 13 temporarily allows informal entry for shipments subject to PGA data requirements or Chapter 98/99 duties — goods that otherwise must go through formal entry. AD/CVD- and quota-subject shipments remain excluded and still require formal entry.
- The same bonding requirement applies, and filers must transmit a defined data set (filer code, IOR number, HTSUS classification, country of origin, value, duty owed, tracking number, arrival port, and more) electronically rather than via monthly spreadsheet.
- Carriers may voluntarily participate by reporting each shipment’s postal tracking number on their manifest, letting CBP match arrivals to entries and confirm timely filing.
- CBP is accepting comments on the test throughout its duration via email to cbpdm@cbp.dhs.gov.
What Importers and Filers Should Do Now
- Confirm bonding is in place before relying on the postal informal entry process — entries without a qualifying bond will not be released.
- Audit product lines for PGA, AD/CVD, quota, or Chapter 98/99 exposure; those goods cannot use either the non-postal informal process or the new postal process and require formal entry.
- Build the monthly Excel/Pay.gov reporting cycle into compliance workflows now — the 7th-of-the-month deadline applies per arrival month, not per shipment.
- Revisit fulfillment strategies (e.g., Mexico-based bonded consolidation) that were built around the now-permanently-suspended $800 threshold.
- Submit comments to USCBP-2026-0760 or USCBP-2026-0761 by July 24, 2026 if the new requirements create operational friction worth flagging to CBP.
- Consider opting into the Entry Type 13 test starting September 22, 2026 if your mail shipments include PGA-regulated or Chapter 98/99 goods — it’s currently the only informal entry pathway available for those shipments.
No Reversal Coming: Plan Accordingly
These rules confirm what the trade community has suspected since last August: the $800 de minimis exemption is not coming back. CBP has now backed that policy with its own independent legal authority, separate from the executive orders and separate from the 2027 statutory repeal already enacted under the One Big Beautiful Bill Act. For importers still operating as if a future court ruling or policy reversal might revive duty-free low-value treatment, this is the clearest signal yet that compliance — not contingency planning — should be the focus.
ASK Alba™
Answers • Solutions • Knowledge
Not sure how the new postal informal entry process or the non-postal de minimis suspension affects your supply chain? Alba’s trade compliance team can help you assess bonding needs, entry-type strategy, and PGA exposure before the July 24 and October 22, 2026 compliance dates arrive. Contact Alba today to talk with a licensed customs broker.
References:
https://www.federalregister.gov/documents/2026/06/24/2026-12669/indefinite-suspension-of-the-de-minimis-exemption-for-mail-shipments-and-new-postal-informal-entry?utm_campaign=subscription+mailing+list&utm_medium=email&utm_source=federalregister.gov
https://www.federalregister.gov/documents/2026/06/24/2026-12670/indefinite-suspension-of-the-de-minimis-exemption-for-merchandise-arriving-through-all-modes-other?utm_campaign=subscription+mailing+list&utm_medium=email&utm_source=federalregister.gov
https://www.federalregister.gov/documents/2026/06/24/2026-12668/test-of-the-new-electronic-informal-entry-process-for-mail?utm_campaign=subscription+mailing+list&utm_medium=email&utm_source=federalregister.gov
