TITLE: CBP Extends ET13 Postal Entry Deadline to January 20, 2027: What International Sellers Must Do
U.S. Customs and Border Protection (CBP) has moved the deadline for mandatory Entry Type 13 (ET13) filings for certain international mail shipments from October 22, 2026, to January 20, 2027. The 90-day extension gives you more time to prepare your postal data and filing processes. It does not suspend duties or restore the de minimis exemption.
Use the extra 90 days to get your postal data ready
CBP announced the extension on October 14, 2026. Beginning January 20, 2027, international postal shipments subject to Section 201, 232, or 301 duties, or to a Partner Government Agency’s (PGA’s) jurisdiction, must use the new electronic ET13 process for informal entry. If a shipment cannot use ET13, formal entry is required.
During the transition period, eligible filers can use ET13 voluntarily. CBP encourages you to test the process now rather than wait until the new mandatory date. Read the CBP announcement and its e-commerce guidance for official information.
For international sellers using Royal Mail, other national postal services, or postal consolidators, the practical challenge is getting complete shipment data to the relevant filer and postal operator. That means checking that your systems can provide accurate sender details, tracking numbers, product descriptions, classification, origin, and value in a usable format.
Understand what changed, and what did not
The extension changes the mandatory-use date for ET13. CBP states there are no changes to international mail entry procedures before January 20, 2027. Until then, follow the applicable procedures for your shipment and confirm with your broker or postal provider whether the optional ET13 test is available for your goods.
The extension is not a duty holiday. The de minimis exemption for international mail remains suspended. Applicable duties and other charges may still apply under the rules in effect. Their amount depends on factors such as the product’s classification and origin; don’t assume that a low-value parcel is duty-free.
The June 24, 2026, Interim Final Rule established the new postal informal-entry process. The extension relates to when ET13 becomes mandatory for the specified shipment types. It does not erase your existing entry, data, or duty obligations.
Follow this Q4 checklist to reduce filing problems
Use the added time to test your process end to end. Keep a record of who supplies each data point and who is responsible for filing.
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Ask your broker or postal provider about optional ET13. Confirm whether they can test eligible shipments before the deadline. Early testing can reveal data gaps while you still have time to fix them.
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Match tracking numbers across systems. Compare the number in your Shopify, order-management, or warehouse system with the number assigned by the foreign postal operator. A mismatch can make it harder to connect the shipment record to the customs filing.
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Confirm the importer of record and bond arrangements. Put in writing who acts as importer of record, who files, and who holds the bond. These responsibilities should be clear before a parcel enters the U.S. mail stream.
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Screen products for duties and PGA requirements. Check whether goods may be subject to Section 201, 232, or 301 duties, or fall under a PGA such as the Consumer Product Safety Commission (CPSC). If you are unsure whether a product is in scope, ask your customs broker to confirm the entry route.
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Check the source data. Make sure your product descriptions, country of origin, classification, and declared values are consistent across sales, fulfillment, and customs records. Accurate data helps reduce avoidable follow-up and filing corrections.
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Reconcile customs records with your books. Match shipment values, duty charges, broker invoices, and refunds to the relevant orders and accounting entries. This creates a reliable audit trail and helps you understand the actual cost of U.S. orders.
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Track the separate proposed rule. On October 8, CBP proposed expanding the new electronic entry and data requirements to all international mail packages except letters and flats. This is a proposal, not a current final requirement. Comments are due December 7, 2026. See the Federal Register notice and our summary of the proposal.
See how the deadline affects a UK Shopify seller
Suppose your UK Shopify store sends 40 postal orders to U.S. customers in November. Each parcel contains goods with a customs value of $75. The monthly value is $3,000, but each parcel has its own tracking number and shipment data.
During Q4, you could ask your postal provider and broker to test the optional ET13 process on eligible shipments. For example, if 8 of those 40 parcels contain products that fall within the specified duty or PGA categories, confirm how those 8 shipments should be handled under the procedures that apply before January 20. Do not infer that all 40 parcels qualify for the same entry route just because they are low-value.
From January 20, 2027, the specified shipments subject to Section 201, 232, or 301 duties or PGA jurisdiction must use ET13 for informal entry; otherwise, formal entry is required. Before that date, use the transition period to verify that the broker or postal filer can match each entry to the correct shipment, and that the declared information agrees with your order and accounting records. The $75 value is illustrative; it does not determine the duty rate.
Keep federal tax filings separate from customs entry
Customs entry requirements and federal tax reporting are separate compliance responsibilities. Changing a postal entry type does not remove a U.S. entity’s tax filing obligations.
For example, a foreign-owned U.S. disregarded entity may have Form 5472 information-reporting requirements. The IRS says failure to file Form 5472 when required can result in a $25,000 penalty per violation, with additional penalties possible if the failure continues after IRS notification. Check the current IRS Form 5472 instructions for filing requirements and details.
In other words, review your customs workflow and federal tax calendar separately. Good records can support both processes, but one filing does not replace the other.
Build a reliable compliance process before the deadline
The extension gives international sellers additional time, not a reason to pause. Map your postal shipments, identify the responsible importer of record and filer, and test how shipment data moves from your store to your postal provider and broker.
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