By ODW Logistics
The most important de minimis changes in 2026 are that CBP made the suspension of the $800 duty-free exemption indefinite in June, and on October 8 it proposed rules that would require earlier electronic filing and a bond for informal entries. The suspension is in effect today. The October proposal is not final, and comments are due December 7, 2026. This guide covers what has changed, what is still only proposed, and what shippers and importers should do now, and ODW’s guide to Section 321 explains how the exemption worked before the suspension.
The latest de minimis changes fall into two groups: rules already in effect, and proposals CBP has not finalized. The table below separates them.
|
Change |
Status |
What it means |
|---|---|---|
|
Suspension of the $800 exemption for every mode except international mail |
In effect |
Shipments that once cleared under Section 321 now need informal or formal entry and owe duty. |
|
Suspension for international mail, with a new postal informal entry process |
In effect since July 24, 2026 |
Mail valued at $2,500 or less follows a new process that requires the filer to hold a bond. |
|
Temporary acceptance of Entry Type 13 without complete agency data |
In effect October 22, 2026 |
A transition allowance that CBP will end by future notice. |
|
Entry Type 11 filed electronically on or before importation |
Proposed |
Filing would move earlier than today’s 15-day window. |
|
A bond for every Entry Type 11 and Entry Type 13 filer |
Proposed |
Goods requiring entry would not be released without one. |
|
Broader CBP authority to require formal entry |
Proposed |
Low value would not guarantee informal treatment. |
|
End of the statutory basis for the exemption |
Scheduled for July 1, 2027 |
Legislation terminates the exemption on that date. |
The de minimis exemption, the $800 provision in Section 321 of the Tariff Act (19 U.S.C. 1321), is suspended for every mode except the international postal network. The global suspension began August 29, 2025, under Executive Order 14324, and Executive Order 14388 continued it in February 2026. CBP then wrote the suspension into regulation in an interim final rule published June 24, 2026, which amends 19 CFR 10.151(b) and sets no end date.
For most shipments, that means informal entry, filed as Entry Type 11, for goods valued at $2,500 or less, and formal entry above that. Duty is owed on both. Entry Type 86 and release from manifest are no longer available for these shipments. Bona fide gifts and personal articles that travelers carry keep their separate exemptions.
International mail follows its own rule. A separate interim final rule took effect July 24, 2026, suspending the exemption for mail and creating a new process for mail valued at $2,500 or less. ODW covered the first wave in an earlier article.
CBP published a proposed rule on October 8, 2026 (91 FR 64532, docket USCBP-2026-0298) that would change how informal entries of $2,500 or less are filed and add a new electronic entry type for mail. It is a proposal, not a rule, and it has no effect on shippers until CBP publishes a final version. Six changes matter most.
Earlier filing comes first. Entry Type 11 would have to be filed electronically on or before the date of importation, replacing the current window of 15 days after landing. Shippers that send data to their broker after goods arrive would need to do it sooner.
A bond comes second. Every Entry Type 11 and Entry Type 13 filer would need a basic importation and entry bond, either single transaction or continuous. Goods requiring entry would not be released without one.
Entry Type 13 comes third. This new electronic informal entry for mail valued at $2,500 or less would add the shipper or sender and the foreign postal tracking number to the usual data. Mail with no entry after 15 days would be treated as voluntarily abandoned.
Broader formal entry authority comes fourth. CBP could require formal entry on a wider basis, including by importer, type of merchandise, or manufacturer, so a low shipment value would not guarantee informal treatment.
Importer of record rules come fifth. A consignee that is neither the owner nor the purchaser would have to appoint a licensed customs broker to act as importer of record, with the existing exceptions unchanged.
Wider eligibility comes sixth. The proposal would remove the $250 cap for certain Chapter 99 goods, so goods valued up to $2,500 could qualify for informal entry. The procedures for bona fide gifts would not change.
On October 22, 2026, CBP published a notice modifying its test of Entry Type 13, the new electronic informal entry for international mail valued at $2,500 or less. CBP will temporarily accept an Entry Type 13 that is not accompanied by complete electronic Partner Government Agency data, which gives filers time to build that capability. CBP will announce the end of the allowance in a future Federal Register notice, so treat this de minimis update as a transition measure.
The exemption is suspended now, and federal legislation terminates it effective July 1, 2027. CBP’s June 2026 rule says that statutory end does not change the existing suspension in practice, so planning around informal and formal entry is the safer assumption than waiting for the exemption to return.
Landed cost is the first place to look. Goods that cleared duty-free under Section 321 now owe duty, so pricing, margins, and carrier choices built on the old model deserve a fresh review, product by product. A licensed customs broker can price informal and formal entry for your actual product mix.
Data quality matters more than it did. Every low-value shipment is now entered, so descriptions, country of origin, value, and importer of record details need to be accurate before goods move, because errors tend to surface later as holds or corrections. If the October proposal is finalized, filing would also move earlier, so ask your broker how they would get your data before arrival.
Shippers should also decide whether to comment. Comments on the proposed rule are due December 7, 2026, through regulations.gov, and shippers with a view on timing, bonds, or formal entry authority can submit one directly or through a broker or trade association.
Customs entries are filed by the importer or its licensed customs broker, and the freight, warehouse, and technology plan around them is where a 3PL helps. ODW’s supply chain innovation team designs supply chains from data analysis, which helps shippers test how higher entry costs affect their network. Freight brokerage covers LTL, truckload, intermodal, temperature-controlled, expedited, flatbed, transloading, and drayage across North America. Warehousing runs through a nationwide network of distribution centers, and ODW’s warehouse and transportation technology adds a WMS, a TMS, API and EDI integrations, and a 24/7 client portal for visibility. Brands that ship direct to consumers can add e-commerce fulfillment with Shopify integration, Fulfilled by Amazon services, and a parcel program.
No. CBP suspended the de minimis exemption for every mode except the international postal network, and a separate rule covers mail. The suspension is indefinite. Shipments of $800 or less now generally go through informal or formal entry and owe duty.
The suspension took effect August 29, 2025, and CBP wrote it into regulation on June 24, 2026, for non-postal modes. The mail rule took effect July 24, 2026. Legislation separately terminates the exemption effective July 1, 2027, so the old model is not expected to return.
On October 8, 2026, CBP proposed that informal entries of $2,500 or less be filed electronically on or before importation, that every Entry Type 11 and Entry Type 13 filer hold a bond, and that CBP gain broader authority to require formal entry. None of it is final.
Comments on CBP’s proposed rule, docket USCBP-2026-0298, are due December 7, 2026, through regulations.gov. The proposal has no effect until CBP publishes a final rule, and the final version may differ. Ask a licensed customs broker how it would apply to your shipments.
Bona fide gifts and personal articles that travelers carry keep their own exemptions, and the suspension does not change them. The gift exemption generally covers values of $100 or less, and the traveler exemption $200 or less. Commercial shipments valued at $800 or less no longer qualify.
The de minimis changes of 2026 leave importers with one working assumption: low-value shipments are entered, owe duty, and may soon face earlier filing and a bond. Settle the entry path with your licensed customs broker, and use your 3PL to plan the freight, warehouse, and inventory side. Contact ODW Logistics to talk through how your import volume and product categories are affected, or request a quote to see what a 3PL partnership could look like.