This article analyzes the detailed guidance issued by U.S. Customs and Border Protection (CBP) on August 15 regarding duty payment for international mail cargo following the elimination of the de minimis rule.
Background of De Minimis Rule Elimination
President Donald Trump announced on July 30 a presidential order suspending the de minimis rule for cargo clearing customs after 12:01 AM Eastern Time on August 29. This means duties will now be imposed on small shipments under $800 that were previously exempt from taxes. The presidential order establishes two options for tariff rates on imports through international postal networks.
Duty Payment Method Options
Customs brokers can choose between two payment methods: First, ad valorem duties applying International Emergency Economic Powers Act (IEEPA) tariff rates to postal cargo based on origin country and value. Second, weight-based duties of $80 per item when IEEPA tariff rates are under 16%, $160 when rates are 16-25%, and $200 when rates exceed 25%. However, only ad valorem duties will apply after February 28, 2026.
Customs Broker Obligations and Procedures
The guidance clarifies that customs brokers must select the same payment method for all applicable postal cargo. However, payment methods can be changed once monthly with 24-hour advance notice to CBP. Customs brokers must notify CBP before cargo arrival for imports through international postal networks, specifying origin countries for all cargo. For ad valorem duties, total cargo value must also be declared.
Duty Payment Deadlines and Procedures
Duty payment deadlines are set for the seventh business day of the month following the import month. For example, imports in September 2025 must be paid by October 9, with interest charged for late payments. The guidance provides worksheets for declaring duty payment methods, postal cargo quantities, and total duty amounts, with detailed explanations of customs broker surety bond acquisition procedures.
Operational Considerations
Payment method changes must be notified to [email protected] and [email protected]. However, after February 28, 2026, only ad valorem duties will apply, eliminating selection and change options. Worksheets are downloadable from the guidance to reduce customs broker administrative burden.
The article concludes that this guidance significantly changes import procedures for small shipments through international mail and clearly establishes new obligations and procedures for customs brokers and importers.