A Major Shift for E-commerce imports to the U.S.
Effective August 29, 2025, a significant change is coming to how international mail shipments are processed upon entry to the United States1. Pursuant to Executive Order 14324, issued on July 30, 2025, the duty-free de minimis treatment for all countries is being suspended for shipments entering the U.S. through the international postal network. This means that carriers and other approved "qualified parties" must now collect and remit duties for articles that were previously eligible for this exemption.
New Duty Collection Methodologies
With the suspension of the de minimis exemption, carriers and qualified parties must now collect and remit duties to U.S. Customs and Border Protection (CBP)4.
There are two new methodologies for duty calculation:
Methodology 1: Ad Valorem Duty Via classification and IEEPA Tariffs
This method assesses a duty on the value of each dutiable postal item5. The duty is equal to the effective International Emergency Economic Powers Act (IEEPA) tariff rate applicable to the product's country of origin.
Methodology 2: Specific Duty per import.
This method assesses a specific duty per package based on the IEEPA tariff rate of the country of origin.
This per package methodology is a temporary option available until February 2026, The calculation via this method is as follows:
- Countries with an effective IEEPA tariff rate of less than 16 percent: $80 per item
- Countries with an effective IEEPA tariff rate between 16 and 25 percent: $160 per item
- Countries with an effective IEEPA rate above 25 percent: $200 per item
- If a package contains products from multiple countries, the highest IEEPA rate will be used to determine the specific duty rate.
- Carriers or qualified parties may change their chosen methodology no more than once per calendar month, or on another schedule approved by CBP.
Required Actions for Carriers and Qualified Parties
To comply with the new regulations, both carriers and qualified parties must take several steps.
Read about consolidated informal entries: Replacement for Section 321
Customs International Carrier Bond Requirements
Carriers and qualified parties must have an appropriate bond on file with CBP to ensure the payment of duties.
- Carriers must have an activity code 3 international carrier bond.
- Qualified Parties must have an activity code 1 basic importation and entry bond
For a continuous bond, the minimum amount is $50,000 or 10% of the total duties due over the previous 12-month period, whichever is greater. If no duties were due in the previous year, the minimum is $50,000 or 10% of the estimated duties for the next 12 months, whichever is greater. For a single transaction bond, the amount must be 100% of the shipment's value plus 100% of the duties due on the shipment.
The New Pay.gov Process
Pay.gov will feature a new International Mail Duty worksheet. This worksheet is required for submitting data and duty payments.
How to Register for Access
To get access to the new worksheet, you must create a Pay.gov account. After creating an account, email your full name and the email address used for registration.
Key Dates and Compliance
Duty payments must be tendered to CBP no later than the 7th business day of the month following the month of entry. The CBP International Mail Duty worksheet must be completed and submitted by the payment due date.
For help understanding and complying with these new requirements, we recommend contacting the Jetship team. Their expertise with U.S. customs can guide you through the changes and help ensure a smooth transition under the new regulations.
