After the $800 Exemption: What CBP's Low-Value Shipment Proposal Could Change
If you import small shipments into the US, most of the conversation over the past year has been about duty rates. U.S. Customs and Border Protection (CBP) has now published a proposal that points to a different set of problems: who files the entry, when they file it, and who stands behind it with a bond.
The proposed rule came out on October 8, 2026, and comments close on December 7. It is a proposal. It is not in effect, and it could change. Still, it is worth reading now if your business depends on low-value shipments.
What is already settled
Keep these separate from the proposal:
The de minimis exemption for shipments of $800 or less has been suspended since August 29, 2025.
An interim final rule published June 24, 2026 says non-postal shipments in this group must use formal or informal entry. Entry Type 86 is no longer available.
From July 1, 2027, the exemption ends by statute.
So it no longer makes sense to plan around the exemption coming back as a matter of course.
What the proposal would change
These points apply to informal entries valued at $2,500 or less:
| Topic | Proposed requirement |
|---|---|
| Filing deadline | On or before the date of importation, rather than within 15 days of unlading |
| Filing method | Generally electronic, through a CBP-authorized system |
| Bond | No release from CBP custody without a bond that meets the requirements |
| Delivery data | Name and address of the final deliver-to party, when it differs from the ultimate consignee |
| Importer of record | A consignee that is not the owner or purchaser must appoint a licensed customs broker to act as importer of record, with a limited exception for certain shipments of $800 or less |
Why this could matter more than the duty rate
Your paperwork has to be ready earlier. If a product description, tariff code or delivery address usually gets sorted out after the goods land, that habit would become a problem. A shipment without a complete, timely filing could sit.
"My forwarder handles it" needs a closer look. CBP's discussion names freight forwarders and carriers among the consignees that are not owners or purchasers. Ask who is listed as importer of record on your entries and whose bond is being used.
Very low-value shipments may stop making sense. For the postal channel only, CBP assumes brokers would charge about $30 per entry, plus about $9.72 in filing time. That is an agency estimate, not a quote. But to see the scale, take a hypothetical $40 sample: the entry cost alone would be about as much as the goods.
Warehouse users should check the delivery data. If freight goes to a third-party warehouse and someone else is the ultimate consignee, the warehouse name and address may need to be reported. Ask your broker how this would apply to your entries.
Who is most exposed
Sellers who test products with direct parcels are the most exposed. So are sellers who regularly air small replenishment lots into the US, with each shipment under $2,500.
Larger shipments that already use formal entry are not the main target of this proposal, although they have compliance requirements of their own.
Five things you can do now
You don't need to rebuild your process around a draft. These steps are useful either way:
Pull your data. List the last three months of small shipments by value, channel, entry type and importer of record.
Ask your forwarder three questions. Who is the importer of record? Whose bond is used? How would cost and process change if this is adopted?
Move data collection upstream. Confirm descriptions, tariff codes, values and delivery details before goods leave.
Re-run your lot sizes. If each entry costs more, consolidating into fewer shipments may beat sending many small ones.
Comment if this affects you. Comments go through regulations.gov under docket USCBP-2026-0298, by December 7.
This article is based on public documents reviewed on November 3, 2026. It is not legal or customs advice. For your specific goods and importer status, talk to a licensed customs broker or attorney.
If you are weighing a move from direct parcels to US inventory, Tengloong Warehouse offers storage, order fulfillment, labeling and relabeling, and FBA transfer services in the Los Angeles area. Reach us through the contact page.