Postal formal-entry compliance delayed to Jan 20, 2027

CBP filed two Federal Register documents for public inspection on October 21, 2026, scheduled for publication October 22, 2026. The final rule (FR Doc. 2026-21600; RIN 1685-AA45; 19 CFR Part 145) extends the compliance date for formal entry of certain international mail shipments. The companion general notice (FR Doc. 2026-21570) modifies the Entry Type 13 test to temporarily accept filings with or without complete electronic Partner Government Agency (PGA) data.

Compliance with 19 CFR 145.12(a)(2)(v) and (vi) moves from October 22, 2026 to January 20, 2027. Entry Type 13 can now be filed temporarily without complete electronic PGA data until CBP announces otherwise.

What the June IFR required, and what is delayed

The June 24, 2026 interim final rule (91 FR 37801; FR Doc. 2026-12669) indefinitely suspended the de minimis administrative exemption under 19 U.S.C. 1321(a)(2)(C) for merchandise arriving through the international postal network (suspension effective June 24, 2026; remainder of the IFR effective July 24, 2026). It also created a new informal entry process for mail shipments valued at $2,500 or less. Under the IFR, mail merchandise subject to PGA requirements, subject to duties under HTSUS Chapter 98 or 99, or claiming duty-free treatment under Chapter 98 or a Free Trade Agreement is ineligible for that postal informal process and must be formally entered (19 CFR 145.12(a)(2)(v) and (vi)). CBP had delayed compliance with those two provisions to October 22, 2026.

• New compliance date: January 20, 2027 for 19 CFR 145.12(a)(2)(v) and (vi). Purpose: give importers, brokers, and logistics providers in the international postal network time to update systems, policies, and infrastructure.
• APA posture: issued as a final rule without prior notice and comment under the good cause exception (5 U.S.C. 553(b)(B)). It imposes no new substantive requirements.
• During the delay: the interim informal mail entry process stays in place. Parties may comply earlier voluntarily. Policy background cited: E.O. 14324 of July 30, 2025 (90 FR 37775), as modified by E.O. 14388 of February 20, 2026 (91 FR 9433).
• At the end of the window: filers may file formal entry under the delayed provisions or use Entry Type 13 for eligible shipments.

Entry Type 13 modification: temporary PGA flexibility

The Entry Type 13 test (91 FR 38007; FR Doc. 2026-12668) began September 22, 2026. It is a voluntary electronic informal mail entry in ACE for international mail shipments valued at $2,500 or less, an alternative to the interim process in 19 CFR 145.12(b), and a temporary informal pathway for low-value mail subject to PGA data or to duties outside HTSUS Chapters 1-97 (the notice gives Section 232, 201, and 301 duties as examples). See our earlier piece on Entry Type 13 mail ACE test (CSMS / ACE go-live coverage; separate from this delay).

The modification (2026-21570), effective on publication (October 22, 2026), lets filers transmit an Entry Type 13 with or without complete electronic PGA data temporarily while they build complete PGA submissions. CBP will announce the end of this temporary acceptance in a future Federal Register notice. Shipments with Chapter 98/99 duties or FTA/Chapter 98 claims must still transmit the additional data those require. Filer: the importer of record (owner or purchaser) or a licensed broker acting as IOR. CATAIR: https://www.cbp.gov/trade/ace/catair. Both documents were signed for publication by Susan S. Thomas, Executive Assistant Commissioner, Office of Trade.

Action items

• Map mail SKUs that trigger PGA, Chapter 98/99, or FTA/Chapter 98 conditions so you know which lines will need formal entry or Entry Type 13 after January 20, 2027.
• Build workflows now for formal entry or Entry Type 13 (CATAIR), using the extra compliance time.
• Start Entry Type 13 even without full PGA data under the temporary acceptance; watch for CBP's future notice ending that flexibility.
• Voluntary early compliance remains available if your systems are ready before January 20, 2027.

This article is for general information and is not legal or tax advice. Drawback eligibility depends on your specific facts, and final refunds are determined by CBP at liquidation. Consult a licensed customs broker or attorney for your situation.