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Origin and trade agreements

Shipping into the US: post, express and freight

How parcels and freight clear US customs in 2026: who files the entry for post, express and freight, the $2,500 informal limit and the new rules for mail.

Updated · 12 official sources

Every commercial shipment into the US now needs a customs entry with the duty paid, whatever its value, and the mode you ship by decides who files it. The de minimis exemption has been suspended for goods from every country since 29 August 2025, and CBP rules of June 2026 made the suspension indefinite for every mode, mail included.

Rules as of 30 October 2026.

How do post, express and freight compare?#

Post, express and freight clear US customs through different entries. Express couriers and freight forwarders file entries in ACE, informal up to $2,500 and formal above. Since 24 July 2026 the post has its own postal informal entry, filed monthly by the importer or a broker, and CBP no longer collects duty at the door.

Post (delivered by USPS) Express courier Freight
Who files the entry The owner or purchaser, or a licensed broker they designate, with a CBP bond A party with the right to make entry, usually arranged through the courier The importer of record or its licensed broker
Up to $2,500 Postal informal entry: the shipment data emailed to CBP and payment through Pay.gov, both by the 7th of the month after arrival Informal entry, which can consolidate many shipments; the entry summary and duty are due within 10 days of release Informal entry
Over $2,500 Formal entry Formal entry Formal entry
Duty collected from the recipient at delivery No longer Where the courier offers it (DAP) By arrangement

Informal entry has a catch that now affects most parcels: it isn't allowed for articles valued over $250 that are classified in chapter 99, subchapters III and IV. A line over $250 that pays a Section 232, 301 or other chapter 99 duty therefore needs a formal entry, whatever the mode. Goods under a quota or an antidumping or countervailing duty order need a formal entry too.

What changed for postal parcels in 2026?#

Postal parcels changed most in 2026. Since 24 July 2026, mail worth $2,500 or less clears through CBP's postal informal entry: the importer or its broker emails the shipment data to CBP and pays through Pay.gov by the 7th of the following month, under a CBP bond, and nothing is collected from the recipient.

From 20 January 2027, 19 CFR 145.12(a)(2)(v) and (vi) require a formal entry for mail subject to another government agency's requirements, to duties under HTS chapter 98 or 99, or claiming chapter 98 duty-free treatment or a free trade agreement; 91 FR 66638 moved that compliance date to 20 January 2027. For shipments subject to Section 201, 232 or 301 duties or under a partner government agency's jurisdiction, CBP names its Entry Type 13, filed electronically in ACE, as the informal route instead. CBP says nothing changes before that date, and Entry Type 13 is optional until then. Food still needs FDA Prior Notice before mailing, and CPSC-regulated products need their certificate in CPSC's Product Registry before arrival. The full postal process is in US postal parcels, and the timeline in our post on the US de minimis suspension.

Who pays the duty on a parcel?#

The duty on a US parcel is owed by whoever makes the entry as importer: the seller, when it ships delivered duty paid (DDP) through its courier or broker, or the buyer, when the courier collects it on delivery (DAP). By post, CBP no longer collects from the person receiving the parcel, so the filer pays.

Take a $300 order of cotton T-shirts made in Vietnam, HTS 6109.10.00. The general rate is 16.5%, and products of Vietnam pay a 12.5% Section 301 forced-labor duty on top, so the duty is $87 (29% of $300), assuming the shirts aren't on that action's exemption list. Because the line is over $250 and carries a chapter 99 duty, it needs a formal entry when it comes by courier. By post it clears as today until 20 January 2027. From then, as mail subject to chapter 99 duties, it needs a formal entry, or Entry Type 13 as the informal route, because the duty is a Section 301 duty.

The US duty calculator gives the total for your own product and origin, and DDP explained covers who should pay. For the entry steps once goods arrive, see the US entry process.

Common questions#

Is there still a de minimis limit for parcels to the US?#

No. Duty-free de minimis treatment has been suspended for every country since 29 August 2025, and indefinitely in CBP's rules since June 2026; a 2025 law ends the exemption on 1 July 2027. Bona fide gifts worth $100 or less are still exempt.

Who files the customs entry for a postal parcel?#

The owner or purchaser of the goods, or a licensed customs broker they designate, using a CBP bond. CBP officers no longer prepare entries for mail.

When does a US shipment need a formal entry?#

When it is worth more than $2,500, when any article over $250 is classified in chapter 99, subchapters III or IV, or when the goods are under a quota or an antidumping or countervailing duty order.

Sources#