SUPPLEMENTARY INFORMATION:

I. Background

On June 24, 2026, U.S. Customs and Border Protection (CBP) published an interim final rule in the Federal Register (91 FR 37801) implementing in CBP regulations an indefinite suspension of the de minimis administrative exemption under 19 U.S.C. 1321(a)(2)(C) for merchandise arriving through the international postal network.^[1] Further, to accommodate the entry of merchandise formerly eligible for the de minimis administrative exemption, the interim final rule established a new informal entry process for merchandise valued at $2,500 or less entering the United States through the mail environment, including shipments that would previously have been eligible for the de minimis exemption.^[2] The suspension of the de minimis administrative exemption took effect on June 24, 2026. The remainder of the interim final rule was effective on July 24, 2026.

In the interim final rule, CBP made certain shipments ineligible for the new informal entry process for postal shipments. Merchandise subject to Partner Government Agency (PGA) requirements, merchandise subject to duties under Chapter 98 or Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS), or for which duty-free treatment is claimed under Chapter 98 of the HTSUS or pursuant to a Free Trade Agreement, are ineligible for the postal informal entry procedures adopted in the interim final rule.^[3] However, in recognition of the time needed for the public to adjust to this formal entry requirement, CBP delayed the compliance date for 19 CFR 145.12(a)(2)(v) and (vi) to October 22, 2026. In consideration of the business process changes necessary to achieve full compliance, CBP provided for a delayed compliance date to allow time for the trade to adjust to the new requirement.

CBP has determined that a further extension of this compliance date is needed to give importers, brokers, and logistics providers in the international postal network additional time to update their internal systems, develop policies and procedures for submission of relevant data, and to develop the technological infrastructure needed to comply with these requirements. Failure to afford the public extra time to comply with these requirements could lead to disruptions in the flow of important international postal shipments destined to Americans. For this reason, CBP is extending the date for compliance with 19 CFR 145.12(a)(2)(v) and (vi) to January 20, 2027.

II. Administrative Procedure Act

The Administrative Procedure Act (APA), 5 U.S.C. 551 et seq., generally requires agencies to publish a notice of proposed rulemaking in the Federal Register and provide interested persons the opportunity to submit comments prior to issuing a final rule. The APA provides an exception to advance notice and comment requirements “when the agency for good cause finds (and incorporates the finding and a brief statement of reasons therefor in the rules issued) that notice and public comment thereon are impracticable, unnecessary, or contrary to the public interest.” 5 U.S.C. 553(b)(B). CBP finds that good cause exists to issue this document as a final rule under the APA's good cause exception, because notice and comment are impracticable.

Providing notice and a public comment period on whether the compliance date should be delayed is impracticable because the current compliance date would have passed within the time needed to permit the solicitation of public comments on this rule. Because the public comment period would overtake the current compliance deadline of October 22, 2026, importers, brokers, and logistics providers in the international postal network would still be required to come into compliance with 19 CFR 145.12(a)(2)(v) and (vi) by October 22, 2026. Those importers and other parties who need additional time to comply would not be able to benefit from the extended compliance period that this rule provides.

Additionally, this rule does not impose any new substantive regulatory requirements on any person and merely reflects the extension of the compliance date for 19 CFR 145.12(a)(2)(v) and (vi) as set forth in the interim final rule published on June 24, 2026 (91 FR 37801). An extension of this compliance date is needed to give importers and other parties additional time to update internal systems, revise business practices, and develop technological infrastructure needed to comply with CBP's requirements. Providing immediate certainty that this compliance date is extended is therefore needed to ensure that importers and other parties avoid incurring unnecessary costs, burdens, and other challenges associated with meeting the initial compliance date. The delayed compliance date does not change the process that importers and other parties currently use for informal mail entries, as established by the interim final rule ( printed page 66640) published on June 24, 2026 (91 FR 37801), during this period of delay.

The delayed compliance date also does not impose a burden on importers or other parties who have already come into compliance or had planned to come into compliance by October 22, 2026. Importers or other parties may voluntarily come into compliance at an earlier date if they have the processes already in place. Importers or other parties who do not have processes already in place will have until January 20, 2027, to comply with the requirements found in § 145.12(a)(2)(v) and (vi). Accordingly, importers and other parties who have not yet established the necessary processes will have additional time to comply with the requirements of § 145.12(a)(2)(v) and (vi), which provides further flexibility to the trade community as it transitions to these new requirements.

CBP also finds that the delayed compliance date does not conflict with the serious public health and safety implications that CBP outlined in the interim final rule published on June 24, 2026 (91 FR 37801). Because the informal entry process established by the interim final rule will remain in place during this period of delay, the dangers that justified the suspension of de minimis exception for mail remain addressed.

Thus, this rule is exempt from the prior public notice and comment requirements of the APA under the good cause exception. 5 U.S.C. 553(b)(B).

III. Signing Authority

In accordance with Treasury Order 100-20, the Secretary of the Treasury delegated to the Secretary of Homeland Security the authority related to the customs revenue functions vested in the Secretary of the Treasury as set forth in 6 U.S.C. 212 and 215, subject to certain exceptions. This regulation is being issued in accordance with DHS Delegation 07010.3, Revision 03.2, which delegates to the Commissioner of CBP the authority to prescribe and approve regulations related to customs revenue functions.

Rodney S. Scott, Commissioner, having reviewed and approved this document, has delegated the authority to electronically sign this document to Susan S. Thomas, Executive Assistant Commissioner, Office of Trade, for purposes of publication in the Federal Register .

91 FR 66638