US Customs and Border Protection (CBP) is proposing a new regulatory framework for low-value imports that could significantly increase compliance responsibilities and costs for carriers, importers and logistics intermediaries handling shipments worth $2,500 or less.
The Notice of Proposed Rulemaking (NPRM), scheduled for publication in the Federal Register on October 8, 2026, forms part of the Trump administration’s wider effort to close gaps in the US customs system. The proposal follows an executive order aimed at rapidly restricting the use of the “de minimis” exemption and strengthening compliance requirements for non-resident importers.
CBP said the proposed measures are intended not only to protect US customs revenue and improve the identification of parties violating trade laws, but also to strengthen controls against illicit goods, including fentanyl.
With shipments that previously qualified for the de minimis exemption expected to increasingly move through informal entry procedures, CBP argues that additional safeguards are needed to address the risks associated with the growing low-value shipment environment.
New data requirements for low-value cargo
One of the most significant changes for carriers would concern cargo manifest reporting.
Under the proposed rules, commercial carriers transporting low-value shipments or international mail into the US would have to include the Universal Postal Union S-10 tracking number in their electronic inward cargo manifest submissions.
The requirement would represent a change for ocean carriers, which have traditionally relied on broader bill of lading information when handling consolidated mail shipments.
CBP believes linking the tracking number provided by the carrier in the manifest with the number reported through the type 13 informal mail entry would allow the agency to establish the exact arrival time of each mail shipment. It would also enable customs officials to verify whether the relevant entry had been filed within the required timeframe.
The financial impact could be substantial. CBP estimates that carriers would incur approximately $18.7 million in costs during 2027 as a result of the new tracking-number requirement. Over the eight-year period from 2027 through 2034, the cumulative cost is expected to exceed $100 million.
Customs broker requirement for some ocean carriers
The NPRM also proposes changes affecting situations in which carriers or logistics intermediaries become involved in filing entries or acting as consignees for low-value imports.
For shipments valued at $2,500 or less, an ocean carrier that is listed as the consignee of record but is neither the ultimate purchaser nor the owner of the goods would be required to appoint a licensed customs broker to act as the Importer of Record.
The proposed requirement would therefore create an additional compliance step for carriers that become involved in the import process without actually owning or purchasing the merchandise.
CBP is also proposing additional data and bonding obligations for certain informal entries. These entries would have to be submitted electronically earlier, either before the goods arrive or at the time of importation.
Potential impact on transit times remains uncertain
The operational consequences of the earlier filing deadlines are less clear.
CBP acknowledged that the new requirements could influence how shippers manage cargo before it reaches the United States. If companies believe they will not have enough time during transit to collect and submit the required information, they could decide to delay shipments at origin.
That could mean keeping merchandise in warehouses in the country of origin while the different parties involved prepare the necessary entry information. CBP warned that such additional warehousing could increase both the overall transportation time and the cost of moving the goods.
At the same time, the agency pointed out that earlier submission of entry information could have the opposite effect in some cases. By allowing customs processing to begin sooner, the new deadlines could potentially enable merchandise to be released and delivered more quickly once it arrives.
CBP is therefore seeking industry feedback on how the earlier filing requirement could affect shipping times and whether the consequences would differ depending on the mode of transport.
The proposed rule consequently places a new compliance burden on carriers while leaving open questions about its practical effect on the speed and cost of low-value imports entering the United States.
