CBP proposes bonds and a $1,000 damages floor for low-value imports

CBP proposes bonds and a $1,000 damages floor for low-value imports

8 October 2026: U.S. Customs and Border Protection has proposed a rule that would force every informal entry of goods worth $2,500 or less to be filed electronically before or on the day of importation, backed by a customs bond and a minimum of $1,000 in liquidated damages for each breach. Comments are due on 7 December 2026.

The proposal lands on shipments that used to move under the de minimis exemption. CBP says that exemption has been suspended since at least 29 August 2025, that it published interim final rules on 24 June 2026 suspending it indefinitely, and that the One Big Beautiful Bill Act ends it by statute on 1 July 2027. The agency expects volumes of low-value shipments to stay high as that freight moves to other informal entry procedures.

For entry type 11, the standard informal entry, three changes stand out. Filing would have to be electronic and made upon or prior to the date of importation, instead of the current 15 days after landing. Filers would have to name the final deliver-to party and its address when it differs from the ultimate consignee. And a consignee that is not the owner or purchaser, such as a freight forwarder or carrier, would have to appoint a licensed customs broker to act as importer of record. CBP says paper filing is already rare: 73,534 of 52,450,418 type 11 entries between 1 September 2025 and 31 May 2026, or 0.14 percent.

A new entry type 13 would replace the paper process for mail shipments. It would carry the same data as type 11 plus the shipper's identity and address, and carriers would have to supply the Universal Postal Union S10 tracking number on the manifest. Mail articles with no entry filed within 15 days of importation would be deemed voluntarily abandoned and handled by the Postal Service, which may mean destruction or return to the sender.

The bond rule is the cost item. Every type 11 and type 13 filer would need a basic importation and entry bond, either single transaction or continuous. For a breach of most bond conditions, liquidated damages would be the value of the goods or $1,000, whichever is greater, or three times the value or $1,000 for restricted or prohibited goods and alcohol. CBP also says it could raise the minimum for a single transaction bond from $100 to $1,000.

The proposal also removes the $250 cap that keeps goods under certain Chapter 99 tariff headings, including Section 232 measures, out of informal entry, so those goods valued up to $2,500 could use it. CBP is taking comments on docket USCBP-2026-0298.

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Sources

• Federal Register: Low-Value Shipments, CBP notice of proposed rulemaking (2026-20650), 8 October 2026