U.S. Customs proposes new rules for low-value goods, enhancing electronic filing and bond requirements to improve compliance and revenue collection.
U.S. Customs and Border Protection has published a notice of proposed rulemaking in the Federal Register targeting low-value goods, applicable to eligible shipments from all countries of origin. CBP is proposing adjustments to the informal entry process for goods valued at $2,500 or less, addressing declaration timelines, data transparency, and bond obligations, while also establishing a new electronic filing system specifically designed for international postal shipments.
The key proposed provisions are as follows:
1. Advance Electronic Filing. Informal Entry Type 11 shipments must be submitted electronically, with the filing deadline moved from within 15 days of arrival to on or before the date of arrival.
2. Dedicated Electronic Filing System for International Postal Shipments. CBP proposes establishing an Entry Type 13 filing system for eligible international postal goods valued at $2,500 or less. Modeled broadly on Type 11 requirements, the new system adds sender identification and address information, and requires carriers to include international postal tracking numbers in their manifests.
3. Mandatory Bond Requirements. All informal entries will be required to carry a basic importation bond, with a minimum penalty of $1,000 established for non-compliance.
4. Customs Broker Requirement for Non-Owner Consignees. Consignees who are not the owners of the goods must engage a licensed customs broker to serve as the importer of record.
5. Treatment of Undeclared Packages. Postal packages that remain unfiled or improperly filed 15 days after importation will be deemed voluntarily abandoned and may be returned or destroyed.
6. Expanded CBP Discretionary Authority. The proposed rule grants CBP broader authority to require formal entry on a categorical basis—by importer, manufacturer, or commodity class—without the need for case-by-case assessment.
7. Partial Relaxation. Certain goods subject to Section 232 tariffs and valued between $250 and $2,500 would retain eligibility for informal entry procedures.
Since the United States suspended its global de minimis exemption on August 29, 2025, shipments that previously relied on that provision have shifted in large volumes toward alternative informal entry channels. Through the advance collection of electronic filing data and the expansion of import bond requirements, CBP aims to strengthen revenue collection and improve the identification of non-compliant goods flowing through those channels.
The proposed rule remains in the public comment period, with submissions accepted through December 7, 2026. Adjustments to the final rule remain possible before it takes effect.
