Low-value shipments: CBP just proposed changing the rules

CBP's notice of proposed rulemaking, Low-Value Shipments (91 FR 64532, docket USCBP-2026-0298), rewrites informal entry across 19 CFR Parts 113, 128, 141, 143, and 145. The catalyst is simple: de minimis has been suspended since 2025 and ends by statute on July 1, 2027, and CBP expects that volume to land squarely in informal entry. The objective is that CBP wants every low-value shipment entered electronically, before it lands, under a bond. The proposal was published October 8, 2026, and comments close December 7, 2026.

If your supply chain moves goods valued at $2,500 or less - especially through the mail - this one impacts you.

The clock moves.

Informal entries of goods valued at $2,500 or less must be filed electronically as Entry Type 11, on or before the date of importation. The 15-day post-arrival window and the paper option both disappear.

Mail gets its own entry type.

New Entry Type 13 (informal mail entry) replaces the monthly International Mail Duty worksheet with per-shipment electronic filing that looks a lot like Entry Type 11.

More data, earlier.

You will report the Final Deliver-To Party and address when it differs from the ultimate consignee, plus Shipper/Sender details for Entry Type 13. Carriers must put the UPU S-10 tracking number on the inward manifest - CBP will match it against your entry to check timeliness.

Bonds become mandatory.

Every Entry Type 11 and Entry Type 13 filer needs a basic importation and entry bond, single transaction or continuous. No bond, no release. Breaching a condition will result in liquidated damages in an amount equal to the value of the merchandise or $1,000, whichever is greater.

Brokers required.

Consignees who are not the owner or purchaser (e.g., foreign postal carrier, U.S. Postal Service, carrier) must appoint a licensed broker as importer of record.

Miss the window and it is gone.

Unentered mail is deemed voluntarily abandoned after 15 days - destroyed or returned to sender.

One piece of good news would be the lifting of the prohibition on goods classified under Subchapters III and IV of Chapter 99, HTSUS, valued over $250 but not more than $2,500, from using informal entry procedures, which would allow those imports to avoid formal entry if subject to measures such as additional tariffs.

CBP expects the first-year industry costs above $1 billion, largely from an estimated $30 per-shipment broker fee and bond premiums. It also wants authority to require formal entry on a blanket basis - by importer, manufacturer, or commodity.

Identify which lanes rely on informal or postal entry. Check bond adequacy with your surety. Push data requirements upstream to sellers, platforms, and carriers. Pilot Entry Type 13. And comment by December 7 - CBP specifically asked for data on the small-business impact.

The data must arrive before the goods do. Build that chain now.

This article is for general informational purposes and does not constitute legal advice. Companies should consult trade counsel regarding the specific implications for their operations.

For more information on how ONESOURCE Global Trade solutions can assist you in managing supply chain risk, tariff challenges, and regulatory compliance, please contact your Account Manager or Customer Success Manager.