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CBP proposes mandatory e-entry and bonds for parcels up to $2,500

US Customs and Border Protection (CBP) published a proposed rule, "Low-Value Shipments" (docket USCBP-2026-0298, RIN 1685-AA38), in the Federal Register on October 8, 2026. It changes the informal entry process for goods valued at $2,500 or less. Comments are due by December 7, 2026, according to the proposal. This is a proposal only, and the text does not set an effective date.

Why CBP is changing the rules for low-value shipments

The de minimis exemption has been suspended since at least August 29, 2025. In CBP's regulations the suspension has applied since June 24, 2026, and under the One Big Beautiful Bill Act the exemption ends on July 1, 2027. CBP expects goods that formerly qualified for de minimis to move to informal entry procedures, keeping low-value shipment volumes high.

How the filing process would change

For the general informal entry type 11, the proposal would introduce:

A consignee that is not an owner or purchaser (for example, a foreign postal operator, USPS, a freight forwarder or a carrier) would have to appoint a licensed customs broker, who would act as importer of record. CBP states that the procedures for bona fide gifts do not change.

New entry type 13 for mail

Mail shipments of $2,500 or less would have to be entered electronically under a new type 13 (Informal Mail Entry). The data would match type 11, plus Shipper/Sender (name and address). Carriers filing the manifest would have to include the UPU S10 tracking number, which lets CBP match the manifest to the entry and determine arrival time.

Mail articles for which no entry is filed within 15 days of importation would be deemed voluntarily abandoned, and USPS could destroy them or return them to the sender. A type 13 test has already been announced (91 FR 38007, July 24, 2026).

Bonds and minimum liquidated damages

All type 11 and type 13 filers would need a basic importation and entry bond, either single-transaction or continuous. Shipments would not be released without a bond transmitted to CBP. A new minimum of $1,000 in liquidated damages would apply per breach of the bond conditions (with certain exceptions listed in 19 CFR 113.62): the value of the goods or $1,000, whichever is greater. For restricted or prohibited goods and alcoholic beverages, it would be three times the value or $1,000, whichever is greater.

What this means for market participants

For brokers, express carriers, carriers filing manifests and USPS, the proposal means reworking processes, since data and a bond would be needed by the time of importation. Owners and purchasers filing on their own would need ACE access and a bond. Comments can be filed through the regulations.gov docket. CBP puts the present value of the rule's net cost over 2026–2035 at $9,298,017,345 (in 2026 dollars) at a 3% discount rate and $7,715,548,573 at 7% (proposed rule text).

Primary sources

This material is for information only and does not constitute legal advice or customs consulting. Verify changes against the primary sources before acting.