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Origin and trade agreements

Postal parcels to the United States

What mail to the US pays after de minimis: full duty through CBP's postal entry, what's still exempt, Entry Type 13 from 20 January 2027 and a checklist.

Updated · 15 official sources

A parcel mailed to the US pays the full duty for each article's 10-digit HTS code and country of origin, additional duties such as Section 232 and Section 301 included, and that duty is paid to CBP by a named filer rather than collected at the door. Duty-free de minimis treatment for mail has been suspended since 29 August 2025, and the special postal duty rates of 2025 and early 2026 ended when the postal informal entry began on 24 July 2026.

Rules as of 30 October 2026.

What does a postal parcel pay to enter the US?#

A postal parcel entering the US pays the regular duty rate for each article's HTS code and origin, plus every additional duty for that product and origin, such as Section 232, 301 or 201 duties. Mail is exempt from the merchandise processing fee, except formally entered inbound EMS, and the US charges no import VAT.

Take a wool sweater made in Iceland and mailed to a buyer in Ohio, sold for $120. HTS 6110.11.00 carries a general duty rate of 16%, and Iceland isn't one of the 60 economies under the 2026 Section 301 forced-labor action, so no additional duty applies.

Line Amount
Sweater, HTS 6110.11.00, made in Iceland $120.00
General duty, 16% $19.20
Additional duties None for this code and origin
Merchandise processing fee $0.00, mail is exempt
Duty owed to CBP $19.20

The same sweater made in the UK would also owe the 10% Section 301 duty for UK goods (heading 9903.05.81), $12.00 more, unless its code is on that action's UK exemption list (heading 9903.05.96). From 20 January 2027 that version would also need Entry Type 13 or a formal entry. Every additional duty in force is on the US tariffs page, and the US duty calculator prices your own product.

How is duty on US mail collected now?#

Duty on US mail worth $2,500 or less is collected through CBP's postal informal entry, in place since 24 July 2026. The owner or purchaser of the goods, or a licensed customs broker they designate, emails CBP the data for each parcel and pays the duty through Pay.gov, both by the 7th of the month after the parcel arrives.

The filer needs a basic importation and entry bond, single transaction or continuous, and reports each parcel's HTS codes, origin, value, duty rate and duty owed with the foreign post's tracking number and arrival details; the US shipping guide lists all 14 data elements. A parcel landing on 28 October 2026 must be reported and paid by 7 November 2026.

Nothing is collected on delivery any more, so the seller's real decision is who files: a licensed broker acting for the seller as owner, so the parcel arrives duty paid, or the buyer as purchaser, who must arrange a filer and a bond. The entry process guide covers bonds and entry types.

What happened to the postal duty methodology?#

The special postal duty methodology no longer applies. From 29 August 2025 carriers charged mail either the IEEPA tariff rate for the goods' origin or a flat amount per item; after the Supreme Court's IEEPA ruling a single 10% rate replaced both from 24 February 2026, and it ended when the postal informal entry began on 24 July 2026.

The postal duty rates of 2025 and 2026

Executive Order 14324 of 30 July 2025 suspended de minimis for every country from 29 August 2025 and set two ways for carriers delivering mail, or parties qualified in their place, to collect and remit duty: an ad valorem duty equal to the effective IEEPA tariff rate for the origin, or, for the first six months only, a specific duty of $80, $160 or $200 per item depending on that rate.

On 20 February 2026 the Supreme Court held in Learning Resources, Inc. v. Trump that IEEPA doesn't authorize the President to impose additional tariffs; the ruling didn't address de minimis. The same day, Executive Order 14388 continued the suspension and replaced the postal rates, from 24 February 2026, with a duty equal to the temporary import surcharge under Section 122 of the Trade Act (10%), assessed on the value of each postal item. That rate ran until the surcharge expired or CBP's new postal entry took effect, whichever came first. Since 24 July 2026 mail has paid the same duties as any other entry.

What is still exempt in US mail?#

Little US mail is exempt now. Bona fide gifts worth $100 or less from a person abroad to a person in the US still pass free of duty and tax, US products returned unimproved pass free up to $2,500, and letter-class mail with only documents needs no advance data. Goods sold to a US buyer are never gifts.

Additional duties carry their own exclusions: the Section 301 forced-labor duties exempt the goods in two annexes to USTR's notice, and each Section 232 action names the products it covers. The Section 301 guide and Section 232 guide show how to check a code.

Mail that passes free without an entry

Under 19 CFR part 145, subpart D, CBP passes these without an entry: bona fide gifts with a fair retail value of $100 or less ($200 when sent from the US Virgin Islands, Guam or American Samoa); products of the United States returned without being advanced in value or improved, worth $2,500 or less; other conditionally or unconditionally free merchandise worth $2,500 or less; certain personal and household effects and tools of trade; and certain articles for libraries, institutions and the US Government. The $800 exemption in the same subpart is suspended for mail.

Mail that always needs a formal entry

Under 19 CFR 145.12(a)(2), a formal entry is required for mail worth more than $2,500; for goods under an absolute or tariff-rate quota; for goods under an antidumping or countervailing duty order; and for alcoholic beverages, cigars, cigarettes and other tobacco products. CBP can also require a formal entry for any mail shipment when it's needed to protect the revenue.

When does Entry Type 13 apply?#

Entry Type 13 is CBP's electronic informal entry for mail, filed in ACE by the owner, the purchaser or their licensed broker. It's been a voluntary test since 22 September 2026, and from 20 January 2027 CBP requires it for informal entry of postal shipments subject to Section 201, 232 or 301 duties or a partner agency's jurisdiction.

The regulation behind that date is 19 CFR 145.12(a)(2)(v) and (vi). They require a formal entry for mail subject to another government agency's requirements, and for goods subject to chapter 98 or 99 duties or claiming chapter 98 duty-free treatment or a free trade agreement. CBP moved their compliance date from 22 October 2026 to 20 January 2027, and its 14 October 2026 release states: "There are no changes to international mail entry procedures before Jan. 20, 2027." Until then Type 13 is optional, and since 22 October 2026 it accepts entries without complete electronic agency data.

Postal shipment worth $2,500 or less Until 19 January 2027 From 20 January 2027
No chapter 98 or 99 duty, no agency requirement Postal informal entry or Type 13 Postal informal entry or Type 13
Subject to Section 201, 232 or 301 duties Postal informal entry or Type 13 Type 13 or formal entry
Under an agency's jurisdiction, such as FDA or CPSC Postal informal entry or Type 13 Type 13 or formal entry
Claiming a free trade agreement or chapter 98 duty-free treatment Postal informal entry Formal entry
Under a quota or an antidumping or countervailing duty order Formal entry Formal entry
Alcohol or tobacco products Formal entry Formal entry

CBP's proposal of 8 October 2026 would go further, replacing the postal informal entry with Type 13, requiring informal entries to be filed by the date of importation and adding bonds for some of them; CBP says it would extend Type 13 to all international mail packages except letters and flats. Comments close on 7 December 2026.

What changed and when#

US rules for mail changed six times between August 2025 and October 2026, and two more dates are set. De minimis was suspended for mail, the postal rate moved from IEEPA-based to Section 122-based and then to the normal tariff, a filer-paid postal entry replaced collection at the door, and Entry Type 13 became the electronic route.

  1. Upcoming

    De minimis ends by law

    The One Big Beautiful Bill Act (Public Law 119-21, section 70531(b)) terminates the exemption. CBP, 91 FR 37789 (opens in a new tab)

  2. Upcoming

    Formal entry for some US mail

    Under 19 CFR 145.12(a)(2)(v) and (vi), mail under another agency's rules, paying chapter 98 or 99 duties, or claiming chapter 98 or FTA duty-free treatment needs formal entry. CBP, 91 FR 66638 (opens in a new tab)

  3. Upcoming

    Entry Type 13 required for some US mail

    Informal entry of mail subject to Section 201, 232 or 301 duties or an agency's jurisdiction must use Entry Type 13. CBP, 14 October 2026 (opens in a new tab)

  4. Upcoming

    Comments close on the low-value shipments proposal

    The proposal would make Type 13 the mail entry and add bonds and an earlier filing deadline. CBP, 91 FR 64532 (opens in a new tab)

  5. Type 13 test widened and compliance date moved

    Type 13 entries may be filed with or without electronic agency data, and the formal entry date moves to 20 January 2027. CBP, 91 FR 66707 (opens in a new tab)

  6. Entry Type 13 test starts

    A voluntary electronic informal entry in ACE for mail worth $2,500 or less. CBP, 91 FR 38007 (opens in a new tab)

  7. Postal informal entry starts

    Filers with a bond report and pay monthly, CBP stops collecting duty on delivery, and the special postal rate ends. CBP, 91 FR 37801 (opens in a new tab)

  8. Section 301 forced-labor duties apply

    Duties of 10% or 12.5% on products of 60 economies, with exemptions in two annexes. USTR, 91 FR 47318 (opens in a new tab)

  9. Mail suspension written into CBP rules

    19 CFR 145.31(b) suspends the $800 exemption for mail indefinitely. CBP, 91 FR 37801 (opens in a new tab)

  10. Postal duty set at the Section 122 rate

    Each postal item pays a duty equal to the 10% temporary import surcharge on its value. Executive Order 14388, 91 FR 9433 (opens in a new tab)

  11. De minimis suspended for mail

    Carriers collect an IEEPA-based duty per postal item, or for six months a flat $80 to $200 per item. Executive Order 14324, 90 FR 37775 (opens in a new tab)

What do you need before mailing to the US?#

A seller mailing goods to US buyers needs the product data that the filer reports and a decision on who that filer is, because CBP no longer collects anything at delivery. The list below is what to have in place before the first parcel goes out, and before 20 January 2027 for goods with additional duties.

The HS code classifier returns 10-digit HTS codes, and the US agencies guide covers what each agency asks for. The full de minimis timeline is in our post on the US de minimis suspension.

Common questions#

Is there still a de minimis exemption for mail to the US?#

No. Duty-free de minimis treatment for mail has been suspended since 29 August 2025 and indefinitely in CBP's rules since 24 June 2026, and a 2025 law ends it on 1 July 2027. Bona fide gifts worth $100 or less are still exempt.

Who pays the duty on a parcel mailed to the US?#

The filer of the postal informal entry pays it: the owner or purchaser of the goods, or a licensed broker they designate, with a CBP bond. Since 24 July 2026 nothing is collected from the recipient on delivery.

Does US mail still pay a flat $80 to $200 per item?#

No. That flat duty was an option for carriers for six months from 29 August 2025. A 10% rate replaced the postal rates from 24 February 2026, and since 24 July 2026 mail pays the normal duty for its code and origin.

When is Entry Type 13 required for US mail?#

From 20 January 2027, for the informal entry of postal shipments subject to Section 201, 232 or 301 duties or to a partner government agency's jurisdiction. Until then it's optional, and nothing else changes in mail entry before that date.

Sources#