CBP Notice: International Mail Duty Worksheet Extension

Content

ACTION:

30-day Notice and request for comments.

SUMMARY:

The Department of Homeland Security, U.S. Customs and Border Protection (CBP) will be submitting the following information
collection request to the Office of Management and Budget (OMB) for review and approval in accordance with the Paperwork Reduction
Act of 1995 (PRA). The information collection is published in the
Federal Register
to obtain comments from the public and affected agencies.

DATES:

Comments are encouraged and must be submitted (no later than March 9, 2026) to be assured of consideration.

ADDRESSES:

Written comments and/or suggestions regarding the item(s) contained in this notice should be sent within 30 days of publication
of this notice to www.reginfo.gov/public/do/PRAMain. Please submit written comments and/or suggestions in English. Find this particular information

     collection by selecting “Currently under 30-day Review—Open for Public Comments” or by using the search function.

FOR FURTHER INFORMATION CONTACT:

Requests for additional PRA information should be directed to Seth Renkema, Chief, Economic Impact Analysis Branch, U.S. Customs
and Border Protection, Office of Trade, Regulations and Rulings, 90 K Street NE, 10th Floor, Washington, DC 20229-1177, Telephone
number 202-325-0056 or via email CBP_PRA@cbp.dhs.gov. Please note that the contact information provided here is solely for questions regarding this notice. Individuals seeking
information about other CBP programs should contact the CBP National Customer Service Center at 877-227-5511, (TTY) 1-800-877-8339,
or CBP website at https://www.cbp.gov/.

SUPPLEMENTARY INFORMATION:

CBP invites the general public and other Federal agencies to comment on the proposed and/or continuing information collections
pursuant to the Paperwork Reduction Act of 1995 (44 U.S.C. 3501 et seq.). This proposed information collection was previously published in the
Federal Register
(90 FR 55150) on December 01, 2025, allowing for a 60-day comment period. This notice allows for an additional 30 days for
public comments. This process is conducted in accordance with 5 CFR 1320.8. Written comments and suggestions from the public
and affected agencies should address one or more of the following four points: (1) whether the proposed collection of information
is necessary for the proper performance of the functions of the agency, including whether the information will have practical
utility; (2) the accuracy of the agency's estimate of the burden of the proposed collection of information, including the
validity of the methodology and assumptions used; (3) suggestions to enhance the quality, utility, and clarity of the information
to be collected; and (4) suggestions to minimize the burden of the collection of information on those who are to respond,
including through the use of appropriate automated, electronic, mechanical, or other technological collection techniques or
other forms of information technology, e.g., permitting electronic submission of responses. The comments that are submitted will be summarized and included in the request
for approval. All comments will become a matter of public record.

Overview of This Information Collection

Title: International Mail Duty Worksheet.

OMB Number: 1651-0147.

Form Number: N/A.

Current Actions: Extension.

Type of Review: Extension (without change).

Affected Public: Individuals.

Abstract: In order to effectuate the President's Executive Order 14324 of July 30, 2025 (Suspending Duty-Free De Minimis Treatment For All Countries), which suspends the duty-free de minimis exemption provided under section 321(a)(2)(C) of the Tariff Act of 1930, as amended, for all products, regardless of country
of origin, valued at $800 or less, and requires such articles, except those articles sent to the United States through the
international postal network, to be subject to the formal or informal entry process, and establishes a new duty rate for international
postal packages sent to the United States through the international postal network, the Secretary of Homeland Security has
determined that appropriate action is needed to ensure collection of applicable duties as well as to modify the Harmonized
Tariff Schedule of the United States (HTSUS) as set out in the Annex to this notice.

On January 20, 2025, the President declared a national emergency with respect to the grave threat to the United States posed
by the influx of illegal aliens and drugs into the United States, in Proclamation 10886 (Declaring a National Emergency at
the Southern Border of the United States). See National Emergencies Act (50 U.S.C. 1601 et seq.) (NEA).

In Executive Order 14193 of February 1, 2025 (Imposing Duties To Address the Flow of Illicit Drugs Across Our Northern Border),
the President declared a national emergency regarding the unusual and extraordinary threat to the safety and security of Americans,
including the public health crisis caused by fentanyl and other illicit drugs and the failure of Canada to do more to arrest,
seize, detain, or otherwise intercept drug trafficking organizations, other drug and human traffickers, criminals at large,
and illicit drugs. In that order, the President determined that it was necessary and appropriate to, among other things, suspend
duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) for articles described in section 2(a) and section 2(b) of that order. In Executive
Order 14226 of March 2, 2025 (Amendment to Duties To Address the Flow of Illicit Drugs Across Our Northern Border), the President
paused the suspension of duty-free de minimis treatment on such articles until the President received a notification from the Secretary of Commerce that adequate systems
are in place to fully and expeditiously process and collect duties for such articles that would otherwise be eligible for
duty-free de minimis treatment.

In Executive Order 14194 of February 1, 2025 (Imposing Duties To Address the Situation at Our Southern Border), the President
declared a national emergency regarding the unusual and extraordinary threat to the safety and security of Americans, including
the public health crisis caused by fentanyl and other illicit drugs and the failure of Mexico to do more to arrest, seize,
detain, or otherwise intercept drug trafficking organizations, other drug and human traffickers, criminals at large, and illicit
drugs. In that order, the President determined that it was necessary and appropriate to, among other things, suspend duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) for articles described in section 2(a) of that order. In Executive Order 14227 of
March 2, 2025 (Amendment to Duties To Address the Situation at Our Southern Border), the President paused the suspension of
duty-free de minimis treatment on such articles until the President received a notification from the Secretary of Commerce that adequate systems
are in place to fully and expeditiously process and collect duties for such articles that would otherwise be eligible for
duty-free de minimis treatment.

In Executive Order 14195 of February 1, 2025 (Imposing Duties To Address the Synthetic Opioid Supply Chain in the People's
Republic of China), the President declared a national emergency regarding the unusual and extraordinary threat from the failure
of the Government of the People's Republic of China (PRC) to arrest, seize, detain, or otherwise intercept chemical precursor
suppliers, money launderers, other transnational criminal organizations, criminals at large, and illicit drugs. In that order,
the President determined that it was necessary and appropriate to, among other things, suspend duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) for articles described in section 2(a) of that order. In Executive Order 14200 of
February 5, 2025 (Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the People's Republic of China), the
President paused the suspension of duty-free de minimis treatment for articles described in section 2(a) of Executive Order 14195 until the President received a notification from

  the Secretary of Commerce that adequate systems are in place to fully and expeditiously process and collect duties for such
  articles that would otherwise be eligible for duty-free *de minimis* treatment.

The President subsequently received notification from the Secretary of Commerce that adequate systems have been established
to process and collect duties for articles of the PRC and Hong Kong that would otherwise be eligible for duty-free de minimis treatment, and in Executive Order 14256 of April 2, 2025 (Further Amendment to Duties Addressing the Synthetic Opioid Supply
Chain in the People's Republic of China as Applied to Low-Value Imports), the President suspended duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) for products of the PRC and Hong Kong described in section 2(a) of Executive Order
14195, as amended by Executive Order 14228 (Further Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the
People's Republic of China). In addition, the President instructed the Secretary of Commerce to submit a report regarding
the impact of Executive Order 14256 on American industries, consumers, and supply chains and to make recommendations for further
action as he deems necessary.

In Executive Order 14257 of April 2, 2025 (Regulating Imports With a Reciprocal Tariff To Rectify Trade Practices That Contribute
to Large and Persistent Annual United States Goods Trade Deficits), the President declared a national emergency with respect
to underlying conditions indicated by the large and persistent annual U.S. goods trade deficits. The President also provided
that duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) would remain available for products described in section 3(a) of that order until
the President received a notification by the Secretary of Commerce that adequate systems are in place to fully and expeditiously
process and collect duties applicable for articles otherwise eligible for duty-free de minimis treatment.

The Secretary of Commerce has notified the President that adequate systems are now in place to fully and expeditiously process
and collect duties for articles otherwise eligible for duty-free de minimis treatment on a global basis, including for products described in section 2(a) and section 2(b) of Executive Order 14193, section
2(a) of Executive Order 14194, and section 3(a) of Executive Order 14257.

As stated in the President's Executive Order 14324 of July 30, 2025 (Suspending Duty-Free De Minimis Treatment For All Countries), the President determined that it is still necessary and appropriate to suspend duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) in the manner and for the articles described below to deal with the unusual and extraordinary
threats, which have their source in whole or substantial part outside the United States, to the national security, foreign
policy, and economy of the United States.

In Executive Order 14193 the President determined that it is necessary and appropriate to suspend duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) for certain Canadian goods to deal with the emergency declared in Executive Order
14193, as amended. In the President's judgment, this suspension is necessary and appropriate to ensure that the tariffs imposed
by Executive Order 14193, as amended, are effective in addressing the emergency declared in Executive Order 14193 and that
the purpose of this action and other actions to address the emergency declared in Executive Order 14193 is not undermined.
For example, many shippers go to great lengths to evade law enforcement and hide illicit substances in imports that go through
international commerce. These shippers conceal the true contents of shipments sent to the United States through deceptive
shipping practices. Some of the techniques employed by these shippers to conceal the true contents of the shipments, the identity
of the distributors, and the country of origin of the imports include the use of re-shippers in the United States, false invoices,
fraudulent postage, and deceptive packaging. The risks of evasion, deception, and illicit-drug importation are particularly
high for low-value articles that have been eligible for duty-free de minimis treatment.

Independently, the President also determined that it is necessary and appropriate to suspend duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) for certain Mexican goods to deal with the emergency declared in Executive Order 14194,
as amended. In the President's judgment, and for substantially similar reasons as above, this suspension is necessary and
appropriate to ensure that the tariffs imposed by Executive Order 14194, as amended, are effective in addressing the emergency
declared in Executive Order 14194 and that the purpose of this action and other actions to address the emergency declared
in Executive Order 14194 is not undermined.

Independently, and after considering information newly provided by the Secretary of Commerce, among other things, the President
determined that it is still necessary and appropriate to continue to suspend duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) for certain goods of the PRC and Hong Kong to deal with the emergency declared in
Executive Order 14195, as amended. In the President's judgment, and for substantially similar reasons as above, this suspension
is still necessary and appropriate to ensure that the tariffs imposed by Executive Order 14195, as amended, are effective
in addressing the emergency declared in Executive Order 14195 and that the purpose of this action and other actions to address
the emergency declared in Executive Order 14195 is not undermined.

Also independently, the President determined that it is necessary and appropriate to suspend duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) on a global basis to deal with the emergency declared in Executive Order 14257, as
amended. In the President's judgment, this suspension is necessary and appropriate to ensure that the tariffs imposed by Executive
Order 14257, as amended, are not evaded and are effective in addressing the emergency declared in Executive Order 14257 and
that the purpose of this action and other actions to address the emergency declared in Executive Order 14257 is not undermined.

The following modified information collection listed below is being submitted to OMB for consideration of approval on an emergency
clearance, with the justification of an unanticipated event and reasons to believe following the normal PRA process is likely
to prevent or disrupt the collection of information and cause public harm.

Modification of the CBP International Mail Duty Worksheet:

In order for carriers to submit the information required by E.O. 14324, as amended, carriers will fill out the modified CBP
International Mail Duty Worksheet (IMDW) and submit it via email to CBPDM@cbp.gov and IntlMailDutyHelp@cbp.dhs.gov.

CBP invites the public to comment on the previously approved emergency changes described above.

Type of Information Collection: International Mail Duty Worksheet.

Estimated Number of Respondents: 100.

Estimated Number of Annual Responses per Respondent: 12.

Estimated Number of Total Annual Responses: 1,200.

Estimated Time per Response: 2 hours.

Estimated Total Annual Burden Hours: 2,400.

Seth D. Renkema, Branch Chief, Economic Impact Analysis Branch, U.S. Customs and Border Protection. [FR Doc. 2026-02351 Filed 2-5-26; 8:45 am] BILLING CODE 9111-14-P

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