CBP proposes bond and broker rules for informal entries of $2,500 or less: Low-Value Shipments proposed rule, October 8, 2026
In brief
CBP proposed on October 8, 2026 to require a bond on every informal entry of $2,500 or less, a licensed broker as Importer of Record when the consignee is not the owner or purchaser, and filing at or before arrival. Comments close December 7, 2026.
Update, October 22, 2026: CBP published two documents on postal entry. Final rule 2026-21600 (91 FR 66638) moves the compliance date for 19 C.F.R. §145.12(a)(2)(v) and (vi) to January 20, 2027. Notice 2026-21570 (91 FR 66707) modifies the Entry Type 13 test, effective October 22, 2026, so a filing may be transmitted with or without complete electronic PGA data. See the postal entry compliance date.
U.S. Customs and Border Protection published a notice of proposed rulemaking titled Low-Value Shipments in the Federal Register on October 8, 2026 (FR Doc. 2026-20650, 91 FR 64532, docket USCBP-2026-0298). It would change how informal entries of merchandise valued at $2,500 or less are filed, who acts as Importer of Record when the consignee is not the owner or purchaser, and what bond must be in place before release. Comments are due December 7, 2026. Nothing in the proposal is in effect.
What happened
Informal entry procedures under 19 U.S.C. §1498(a)(1)(A) cover shipments valued at $2,500 or less. CBP states in the proposal that shipments formerly eligible for the de minimis exemption will likely move through informal entry. That exemption has been suspended since at least August 29, 2025 and is terminated by statute effective July 1, 2027 under Public Law 119-21. CBP reports 52,450,418 type 11 informal entries from September 1, 2025 to May 31, 2026, of which 73,534 were filed on paper.
What the proposal says
Right to make entry. Proposed 19 C.F.R. §143.26(a) keeps informal entry with the owner or purchaser, or a licensed customs broker designated by the owner, purchaser, or consignee, and adds one sentence: “A consignee that is not the owner or purchaser must appoint a customs broker to act as the importer of record for the entry.” CBP names a foreign postal operator, the United States Postal Service, a freight forwarder, and a carrier as examples of such consignees. CBP describes this as applying to informal entries the rule that already governs formal entries.
Bond. New 19 C.F.R. §143.29 provides that informal entries filed on CBP Forms 3461 and 7501 will not be released unless a single transaction or continuous bond carrying the conditions of 19 C.F.R. §113.62 has been transmitted to CBP and secured by an approved corporate surety or cash deposit. Today a bond is required for informal entries only in certain situations. Where a broker acts as IOR for a consignee, the proposal states that the broker’s bond is obligated.
Liquidated damages. A revised 19 C.F.R. §113.62(n) would set the claim for breach of listed bond conditions on informal entries at the value of the merchandise or $1,000, whichever is greater, or three times the value or $1,000 for restricted or prohibited merchandise and alcoholic beverages.
Timing and form. Proposed 19 C.F.R. §141.5(b) would require informal entry upon or prior to the date of importation, in place of the 15 calendar days allowed today. Informal entries would be filed electronically only, and the entry summary would identify a final deliver-to party when that party differs from the ultimate consignee.
Mail. A new entry type 13 would cover informal entries arriving by international mail, with a shipper or sender data element, a tracking number reported by the carrier on the manifest, and a new 19 C.F.R. §145.6 under which unentered mail articles are deemed abandoned 15 days after importation.
Chapter 99 goods. The proposal removes the $250 ceiling on informal entry for goods classified in subchapters III and IV of chapter 99 of the Harmonized Tariff Schedule, such as goods subject to duties under Section 232 of the Trade Expansion Act of 1962. Those goods could use informal entry up to $2,500.
What is in effect and what is not
This is a proposed rule. It has no effective date, and CBP will consider comments received through December 7, 2026 before any final rule. The voluntary Entry Type 13 test for mail, announced at 91 FR 38007, runs separately during the rulemaking. CBP lists the proposal on its Strengthening Customs Enforcement page, but the document does not cite Executive Order 14411 and does not address the order’s direction to limit informal entry to United States Importers of Record. That direction still has no proposed rule. The enforcement order tracker records what is and is not in effect under the order.
Why it matters to importers
Under the proposal as written, the party filing every informal entry would hold a basic importation and entry bond before goods are released. A forwarder, carrier, or other consignee that neither owns nor purchased the goods could no longer stand as Importer of Record on its own; a licensed customs broker would take the IOR role and its bond would answer for the duties, taxes, and fees owed. Entry data would be due at or before arrival rather than within 15 days. These points bear directly on who may act as a US Importer of Record for lower-value shipments.
Questions about how an Importer of Record structure applies to your shipments can go to ship@iorusa.com or through the contact page.
Sources
This post summarizes publicly available federal actions for general information. It is not legal advice. Requirements are subject to rulemaking and change. Verify current requirements against the Federal Register and CBP guidance.
See if your shipments qualify
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