CBP has pushed the formal entry compliance date for affected international mail shipments to January 20, 2027, giving importers, customs brokers, and postal logistics providers additional preparation time. A related temporary accommodation allows certain ET13 filings to proceed without complete electronic Partner Government Agency data while filers develop compliant submission capabilities.
What the January 20, 2027 Compliance Date Changes
The delayed compliance date applies to international mail shipments that require more than the simplified informal process created after suspension of the postal de minimis exemption. These include merchandise subject to Partner Government Agency requirements, goods carrying duties under Chapter 98 or 99 of the Harmonized Tariff Schedule, and shipments claiming duty-free treatment under Chapter 98 or a Free Trade Agreement.
The relevant compliance date had been October 22, 2026. It is now January 20, 2027. The extension does not reinstate the de minimis exemption for international postal shipments, nor does it remove applicable duties, taxes, entry requirements, or agency controls.
The Existing Transition Process Remains Available
During the transition period, affected parties can generally continue using the interim mail entry procedures that were already in place. Early adoption of Entry Type 13 remains available for eligible shipments, allowing brokers and importers to test operational workflows before the new compliance date.
Entry Type 13 is a voluntary electronic informal mail entry transmitted through the Automated Commercial Environment, commonly known as ACE. It generally applies to qualifying international mail shipments valued at $2,500 or less. The filing may be made by the importer of record or by a licensed customs broker acting in the required importer role.
Once the delayed compliance window closes, shipments within the affected categories will generally require either an eligible Entry Type 13 filing or formal entry. The correct path will depend on shipment value, commodity characteristics, agency jurisdiction, tariff treatment, and the data available to support the entry.
The extension should therefore be treated as an implementation period, not a pause in compliance. Duties still accrue where applicable, admissibility rules remain in effect, and shipment data must still support accurate classification, valuation, origin, and entry decisions.
How the Temporary PGA Data Accommodation Works
Entry Type 13 filers may temporarily transmit qualifying entries with or without complete electronic Partner Government Agency data. This accommodation recognizes that postal supply chains may not yet collect every data element needed for a fully integrated PGA submission at the point when the mail entry is prepared.
The accommodation is temporary. CBP is expected to end it through a future notice, so importers and brokers should not design permanent workflows around incomplete PGA transmissions. The more durable objective is to collect, validate, and transmit complete agency data through the appropriate electronic process.
The Flexibility Does Not Apply Equally to Every Data Element
The temporary policy should not be interpreted as a general waiver of agency jurisdiction or admissibility requirements. Merchandise regulated by agencies such as the Food and Drug Administration, Department of Agriculture, or other PGAs may still require permits, product codes, facility information, certifications, or supporting records. Physical examination, detention, refusal, or other agency action may also remain possible.
Additional information required for Chapter 98 or 99 treatment must still accompany the applicable filing. The same principle applies when an importer claims preferential treatment under a Free Trade Agreement or duty-free treatment under Chapter 98. A delayed PGA data requirement does not eliminate the need to substantiate a special tariff claim.
Brokers should also distinguish between incomplete electronic PGA data and missing commercial data. Accurate descriptions, HTS classifications, country of origin, value, quantity, manufacturer information, and party data remain central to entry compliance. Weak upstream commercial data can create classification errors, duty underpayments, holds, and post-entry correction work even when the filing is technically accepted.
The accommodation gives filers room to build connectivity and data collection processes. It does not transfer compliance responsibility away from the importer of record or reduce the need for documented controls over regulated merchandise.
Building a Practical Entry Type 13 Readiness Plan
The additional implementation period extends across a commercially significant shipping season. Importers, brokers, postal consolidators, and e-commerce platforms should use it to move from shipment-level improvisation to repeatable entry controls.
The first step is to segment the product catalog. Each SKU should be evaluated for HTS classification, origin, value, PGA jurisdiction, Chapter 98 or 99 treatment, and potential Free Trade Agreement eligibility. This review should focus particularly on products exposed to Section 201, 232, or 301 duties and goods commonly subject to health, safety, agricultural, or consumer protection requirements.
Data and Workflow Testing Should Begin Before the Deadline
Trade teams should identify where required entry information originates and whether it can move reliably through sellers, marketplaces, consolidators, postal operators, brokers, and ACE filing systems. Product descriptions that are suitable for consumers may not be specific enough for customs classification or PGA review. Missing origin, manufacturer, or quantity data can prevent a timely filing.
A disciplined readiness program generally includes the following actions:
- Map affected SKUs to applicable HTS classifications and agency requirements.
- Identify shipments that require formal entry rather than Entry Type 13.
- Confirm which party will act as importer of record and who is authorized to file.
- Test ACE transmissions using representative commodities and transaction structures.
- Establish exception queues for missing, inconsistent, or late-arriving data.
- Create escalation procedures for PGA holds, rejected filings, and special tariff claims.
- Monitor for the termination of the temporary incomplete-PGA-data accommodation.
Brokers should also review customer onboarding and powers of attorney in light of the permitted filer structure. A postal consolidator cannot assume that its operational role automatically gives it authority to make an entry. The filing model must reflect the actual importer relationship and applicable customs requirements.
Finally, duty accounting should be connected to entry readiness. Duties paid on mail entries should flow into the importer’s customs records, landed cost calculations, and post-entry compliance processes. If imported merchandise is later exported or destroyed, potential duty drawback should be evaluated under the usual eligibility, documentation, and statutory treatment requirements.
- CBP announced a 90-day extension, from October 22, 2026, to January 20, 2027, of the compliance date for formal entry of international postal shipments subject to PGA requirements or Chapter 98/99 duties (including Section 201, 232, or 301 duties).* After the new date, those shipments need formal entry, or filers may use the voluntary Entry Type 13 test for eligible shipments. Procedures remain unchanged until then, and CBP encourages optional ET13 use in the interim to prepare.
- A final rule (FR Doc. 2026-21600, RIN 1685-AA45) filed October 21, 2026, and scheduled for Federal Register publication October 22, 2026, extends the compliance date for 19 CFR 145.12(a)(2)(v) and (vi) to January 20, 2027.* Those provisions require formal entry for mail shipments subject to PGA requirements, Chapter 98 or 99 duties, or duty-free claims under Chapter 98 or a Free Trade Agreement. The extension gives importers, brokers, and logistics providers more time to update systems and avoid postal disruptions.
- Industry analyses from October 15-16, 2026 (BDO, GEODIS, Thompson Hine, Expeditors) highlight that the delay provides a transition window through the holiday season, with no interim changes, while noting that ET13 is a voluntary test and formal entry remains the alternative, and that only owners, purchasers, or designated licensed brokers may file.* CBP continues to offer guidance and support.
- Practitioner posts on X from October 17-20, 2026 (CustomsCity, Zonos, BDO accounts) discuss the extra time for ACE readiness, data collection (HTS, origin, descriptions), and process updates, while some firms continue production ET13 filings; one notes apparel shippers should embed HTS and origin data in style records now.* A related October 8, 2026, NPRM on low-value shipments (comments due December 7, 2026) proposes making ET13 permanent with bonds and earlier filing.
Frequently Asked Questions
What Is Entry Type 13?
Entry Type 13 is an electronic informal entry process for eligible merchandise arriving through the international postal network. It is transmitted through ACE and generally applies to qualifying mail shipments valued at $2,500 or less. It provides a structured customs entry process for postal shipments that can no longer rely on the suspended de minimis administrative exemption.
Do I Have to Use Entry Type 13?
Entry Type 13 generally remains available on an optional basis during the transition period. Affected parties may begin using it early to validate data, train personnel, and test transmission workflows. Beginning January 20, 2027, covered postal shipments will generally need an eligible Entry Type 13 filing or formal entry, depending on their characteristics and the applicable entry requirements.
Does the Extension Restore De Minimis Treatment for Postal Shipments?
No. The extension changes the compliance date for specified mail entry requirements. It does not restore the de minimis exemption for merchandise arriving through the international postal network. Applicable ordinary duties and special tariffs may still be owed, and importers must continue to meet classification, valuation, origin, admissibility, and recordkeeping obligations.
Can an Entry Type 13 Filing Omit All PGA Information?
The temporary accommodation permits Entry Type 13 filings with or without complete electronic PGA data. It should not be treated as a waiver of the underlying agency requirements. Importers may still need licenses, registrations, product information, prior notices, certifications, or other documentation, depending on the commodity and agency involved. Complete PGA transmission capability should remain the implementation goal.
Do Chapter 98, Chapter 99, and FTA Claims Receive the Same Flexibility?
Not necessarily. Shipments subject to Chapter 98 or 99 duties, or claiming preferential or duty-free treatment under Chapter 98 or a Free Trade Agreement, must still provide the additional information needed to support that tariff treatment. Filers should maintain documentation establishing eligibility and should not rely on the temporary PGA accommodation to cure unsupported duty claims.
Can Duties Paid on International Mail Entries Qualify for Drawback?
Potentially. Duties paid through a mail entry are customs duties, but drawback is not automatic. Eligibility generally depends on the type of duty, the imported merchandise, the subsequent exportation or destruction, the selected drawback provision, and the availability of required records. Importers should preserve entry, inventory, export, and destruction data so that potential claims can be evaluated accurately.
How Stable Software Can Help
Supporting Broker-Controlled Duty Recovery
The Entry Type 13 transition will create additional duty records for brokers and importers to manage, particularly where postal merchandise is later exported or destroyed. Stable Software’s DrawbackAI helps U.S. customs brokers provide white-labeled duty drawback services to importer clients while filing under the broker’s own filer code.
DrawbackAI is offered through a flat software license. Stable Software does not take a percentage of the importer’s refund. Brokers evaluating the downstream impact of newly dutiable postal entries can explore whether a broker-controlled drawback program fits their compliance and client service strategy.
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