Executive Summary
CBP proposes electronic filing for informal entries valued at $2,500 or less, upon or before the date of importation.
Non-mail filings would use entry type 11, while eligible mail shipments would use proposed entry type 13.
The proposal adds final recipient data for some type 11 filings, mail-specific data and manifest tracking numbers, and bonds for covered entries.
These are proposed changes, not requirements made effective by this notice; comments are due December 7, 2026.
The low-value shipment rule proposed by CBP would require covered informal entries valued at $2,500 or less to be filed electronically upon or before the date of importation. The October 8, 2026, proposed rule also creates an electronic mail-entry type, adds data and bonding requirements, and invites comments through December 7, 2026.
The notice proposes amendments to the customs regulations. It does not put those changes into effect. Importers, brokers, carriers and other parties affected by informal entries should use the comment period to identify operational and compliance concerns.
Which Shipments Would Use the Low-Value Entry Rules?
The proposal covers informal entries for shipments valued at $2,500 or less, subject to stated exceptions and CBP’s authority to require formal entry. Non-mail shipments would use entry type 11. Eligible shipments sent through the international mail network would use entry type 13. The type 11 requirements described in the proposal would also apply to type 12 entries for merchandise subject to a quota or visa.
The threshold concerns the value of the shipment, not whether it currently receives duty-free treatment. CBP explains that the de minimis exemption has been suspended and is scheduled by law to terminate July 1, 2027. This proposal addresses entry procedures for low-value goods, including shipments formerly using de minimis procedures; it does not restore that exemption.
CBP also proposes to remove the separate $250 informal-entry limit for goods classified under Chapter 99, Subchapters III and IV of the Harmonized Tariff Schedule of the United States. As a result, goods valued above $250 and not more than $2,500 that are subject to measures such as Section 232 duties could use informal entry, if otherwise eligible. CBP could still require formal entry for a shipment or broader categories of goods, importers, or manufacturers.
What Data Would Type 11 and Type 13 Require?
Type 11 and type 13 filings would use electronic equivalents of CBP Forms 3461 and 7501, or Form 7501, through a CBP-authorized electronic data interchange system. The entry information would have to be filed upon or before the date of importation. For a vessel arrival, the proposal defines that date as arrival within port limits with intent to unlade; for other modes, it is arrival within the customs territory of the United States.
A type 11 filer would have to identify the final deliver-to party, including its address, if that party differs from the ultimate consignee on the entry summary. The final deliver-to party means the final intended recipient known when the entry summary is filed. This is a conditional data requirement, not a second recipient field for every shipment.
Type 13 would carry the type 11 data requirements and add the shipper or sender’s identity and address. The carrier’s inward manifest would also have to include the shipment’s matching international tracking number, identified in the proposal as the Universal Postal Union S-10 number. The matched number is intended to connect the mail entry to the manifest and help establish arrival timing.
What Bond and Mail Release Rules Would Apply?
The proposal would require a basic importation and entry bond for covered type 11 and type 13 filings before CBP releases the merchandise. The bond could be a single transaction bond or a continuous bond, and would need the conditions stated in the customs regulations. The proposal also allows cash deposits in place of an approved corporate surety bond in the circumstances described for mail entries.
For specified bond-condition breaches on covered entries, CBP proposes liquidated damages of the value of the merchandise or $1,000, whichever is greater. For restricted or prohibited merchandise, or alcoholic beverages, the proposed amount would be three times the value or $1,000, whichever is greater. The proposal excludes certain listed bond conditions from this new minimum.
Mail articles that arrive without a timely and proper entry would remain in CBP custody. If still unentered 15 days after importation, they would be deemed voluntarily abandoned and processed by the United States Postal Service under its applicable procedures. That disposition may include destruction or return to the sender.
What Dates Apply to the Proposed Entry Changes?
The notice sets a comment deadline, but it does not set an effective date for the proposed entry and bond rules.
- Publication: October 8, 2026. CBP published the proposed rule in the Federal Register.
- Comments due: December 7, 2026. The notice requires comments to be received by this date. Submit them through the Federal eRulemaking Portal using docket USCBP-2026-0298.
- Proposed filing deadline: upon or before importation. This would apply to covered type 11 and type 13 entries if finalized as proposed.
- Proposed mail abandonment point: 15 days after importation. This would apply when the mail shipment remains unentered and in CBP custody.
The September 22, 2026, start date mentioned in the notice is for CBP’s type 13 test, not an effective date for the proposed rule. The test and the proposed regulatory requirements are separate.
How Should Importers and Brokers Prepare Comments?
Importers, brokers and carriers should map the proposed data, timing and bond requirements against the shipment process they actually use.
Identify affected entries. Separate informal shipments at or below $2,500 by mail and non-mail channel, and flag type 12 entries and goods subject to Chapter 99 measures.
Trace data before arrival. Confirm which party can provide consignee and final deliver-to information, and for mail identify who can provide sender details and the tracking number before the shipment reaches the United States.
Review filing and bond capacity. Check whether the filer can transmit the required electronic entry before or on importation, and identify entries that lack a bond. For mail, assess how a filing delay could leave shipments in CBP custody.
Submit specific comments by December 7. Explain the proposed provision at issue, the operational effect, and any supporting data or alternative. The notice invites comments on the rule’s effects and requests input on matters including costs and filing deadlines.
What Does CBP Leave Open in the Low-Value Proposal?
The proposed rule leaves the final requirements and their start date unresolved. CBP must consider comments before deciding whether to finalize, revise or withdraw the proposal, and the notice gives no effective date for a final rule.
The proposal identifies exceptions to the mail-entry requirement by reference to specified paragraphs of the mail-entry regulations, but does not explain every practical case those exceptions would cover in the notice’s summary. It also says CBP expects to provide additional detail on severability in a final rule. Until CBP issues a final action, the proposed type 11 and type 13 filing deadlines, data fields, bond requirements and mail-abandonment procedure remain proposals, not requirements made effective by this notice.
Sources
- Low-Value Shipments, U.S. Customs and Border Protection, Federal Register
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