TITLE: CBP’s Temporary ET13 Mail Entry Flexibility: What Sellers Need to Know Before January 20, 2027
CBP is temporarily accepting certain international mail Entry Type 13 (ET13) filings without complete electronic Partner Government Agency (PGA) data. This gives eligible filers time to start using the new process while they build the capability to transmit complete PGA information.
The flexibility is temporary. CBP says it will announce when it ends, and the mandatory implementation date for specified mail shipments is January 20, 2027. If you sell to US customers by international post, use this transition period to confirm who handles entry, prepare accurate shipment data, and coordinate with your postal intermediary or broker.
Know what CBP has changed
CBP announced the ET13 test in a Federal Register notice published on June 24, 2026. The test began on September 22. ET13 provides an electronic informal-entry route in the Automated Commercial Environment (ACE) for qualifying international mail shipments valued at $2,500 or less. This includes shipments that were previously eligible for the de minimis duty exemption.
ET13 is an alternative to the interim informal mail entry process under 19 CFR 145.12(b). It also creates a route for certain low-value postal shipments that cannot use that interim process because they involve PGA data requirements or duties other than those set out in Chapters 1–97 of the Harmonized Tariff Schedule of the United States (HTSUS). Examples include certain Section 201, 232, and 301 trade remedy duties.
On October 22, 2026, CBP modified the test to temporarily accept ET13 filings with or without complete electronic PGA data. The purpose is to let filers begin using ET13 while developing the ability to submit all required PGA data electronically. The modification does not erase the underlying PGA requirements or make the temporary accommodation permanent. Read the October 22 Federal Register notice, 91 FR 66707 for the terms.
Keep the dates and entry rules clear
There are two related developments to track:
- The ET13 test commenced on September 22, 2026.
- CBP announced on October 14 that mandatory implementation for the specified informal postal entries would move from October 22, 2026, to January 20, 2027.
- The October 22 Federal Register modification temporarily allows ET13 filings without complete electronic PGA data while filers build their capability.
CBP says there are no changes to international mail entry procedures before January 20, 2027. From that date, ET13 is required for informal entry of international postal shipments subject to Section 201, 232, or 301 duties, or under a PGA’s jurisdiction. See CBP’s announcement of the extended implementation date.
This date extension is not a blanket exemption from customs requirements. Shipments valued above $2,500, and shipments subject to quotas or antidumping or countervailing duties, are not eligible for informal ET13 entry under the test and generally require formal entry. CBP may also require formal entry where necessary to protect revenue.
Decide who will act as importer of record
Before sending orders by international post, identify who has responsibility for making the US entry. Under CBP’s test, the importer of record (IOR) must be the owner or purchaser of the merchandise, or a licensed customs broker properly appointed by the owner, purchaser, or consignee.
Do not assume a postal operator, carrier, or shipping intermediary automatically becomes the IOR. CBP’s June notice explains that a consignee who is not the owner or purchaser (such as a postal operator, USPS, freight forwarder, or carrier) must use a licensed broker acting as the IOR.
For postal-channel US sellers and UK or EU sellers mailing orders to American customers, document the arrangement before dispatch. Confirm with your postal intermediary or broker:
- Which party will file the entry electronically in ACE.
- Whether a broker is properly appointed and acting as IOR.
- Who supplies shipment, classification, value, and origin information.
- How duty, tax, and other charges will be calculated, paid, and recorded.
- How exceptions, rejected filings, and requests for additional information will be handled.
Clear responsibility reduces the risk of missed data, delayed clearance, and uncertainty about who must correct a filing.
Prepare your shipment and ACE data
ET13 is an electronic entry process, so your records need to support accurate shipment-level data. CBP’s test notice identifies core details such as the IOR and filer codes, merchandise description, country of origin, applicable 10-digit HTSUS classification, value, duty rate, total duty owed, carrier, tracking number, and arrival port. Quantity and weight are required where the applicable duty calculation uses specific rates.
Where relevant, Chapter 98 or Chapter 99 merchandise and free trade agreement duty-free claims require additional data. Shipments with PGA requirements may also require agency-specific information. The temporary acceptance of filings without complete electronic PGA data should not be treated as permission to ignore those obligations.
Create a repeatable data handoff with your broker or postal intermediary. Keep product descriptions and classifications consistent with your product records. Preserve commercial invoices, shipment tracking references, origin information, entry records, and evidence of duties paid. This helps you resolve discrepancies and maintain a dependable accounting trail.
Use the grace period to build filing capability
The waiver is a practical window to test your process, not a reason to wait. Work with your broker or ACE filer now to map the data you can provide and identify any missing product or compliance information.
A useful readiness checklist:
- Review your postal shipments. Identify which products, order values, and destinations may fall within ET13’s scope.
- Confirm IOR arrangements. Record who is responsible for each shipment and make sure any broker appointment is in place.
- Map data requirements. Compare your order, product, and shipping records against the ACE and PGA data needed for relevant goods.
- Test the handoff. Agree on file formats, submission timing, exception handling, and how filing confirmations will return to your team.
- Reconcile charges. Match duties and related import costs to the correct orders and accounting records.
- Monitor CBP notices. CBP will announce the end of temporary acceptance of incomplete electronic PGA data in a future Federal Register notice.
For UK sellers, an ecommerce accountant uk can help keep sales, shipping costs, customs charges, and settlement records aligned in your books. Accounting support does not replace the responsibilities of the IOR, customs broker, or ACE filer. It can, however, help you maintain the records needed to understand the financial impact of cross-border orders. You can also review our UK ecommerce tax and accounting guide.
FAQ
Does the temporary PGA-data acceptance remove the PGA requirements?
No. The October 22, 2026 modification only allows ET13 filings to be accepted temporarily with or without complete electronic PGA data. The underlying PGA requirements remain in place, and CBP will announce the end of this temporary accommodation in a future Federal Register notice. Filers should continue building the capability to submit complete PGA data electronically.