CBP Updates – Duty Payment on International Mail, Replacement Duty Filing Guidance, and CBTPA Quota

1. Duty Payment on International Mail Shipments – EO 14324

Effective August 29, 2025

• Under Executive Order 14324 (“Suspending Duty-Free De Minimis Treatment for All Countries”), de minimis duty-free treatment under 19 U.S.C. § 1321(a)(2)(C) is suspended.

• Applies to all shipments entering the U.S. not covered by 50 U.S.C. § 1702(b), including those through international mail.

• Updated guidance provides:

  • Instructions for transportation carriers and qualified parties on compliance.

  • Liability provisions for non-compliant shipments.

  • Review and approval process for entities applying to act as a Qualified Party for transmitting postal data and paying duties.

2. Entry Filing Guidance – Replacement Duties

This update revises prior guidance (CSMS #65475725, 65829726, 66242844) for certain imports from the EU, Japan, and the UK subject to replacement duties under specific Chapter 99 HTSUS headings.

Updated HTSUS Filing Instructions:

• 9903.02.20 (EU reciprocal tariff):

  • Duty: 15% (total of Column 1 + reciprocal tariff).

  • Report: 15% duty under 9903.02.20; 0 under Chapter 1–97 classification.

• 9903.02.73 (Japan reciprocal tariff):

  • Duty: 15% (total).

  • Report: 15% under 9903.02.73; 0 under Chapter 1–97 classification.

• 9903.94.41 (Japan, Section 232 automobiles):

  • Duty: 15% (total).

  • Report: 15% under 9903.94.41; 0 under Chapter 87.

• 9903.94.43 (Japan, Section 232 auto parts):

  • Duty: 15% (total).

  • Report: 15% under 9903.94.43; 0 under Chapter 1–97 classification.

• 9903.94.32 (UK, Section 232 auto parts):

  • Duty: 10% (total).

  • Report: 10% under 9903.94.32; 0 under Chapter 1–97 classification.

Drawback Exception:

• Section 232 duties under 9903.94.41, 9903.94.43, and 9903.94.32 are not eligible for drawback.

• For drawback claims, only Column 1 duty is recoverable.

• Example (Japan autos, HTSUS 8703.22.01):

  • Report 2.5% Column 1 duty under HTSUS 8703.22.01.

  • Report 12.5% (difference) under 9903.94.41.

  • Claim drawback only on the 2.5% Column 1 duty.

Post Summary Correction:

• Importers who misreported duty amounts must file corrections for entries involving these Chapter 99 headings.

See Federal Register notices 90 FR 37963, 90 FR 27851, and 90 FR 44638.

3. Quota Bulletin QB 25-408 – 2026 CBTPA

Quota Period: October 1, 2025 – September 30, 2026

• Applies to imports under:

  • 9820.11.09 (apparel articles)

  • 9820.11.12 (t-shirts)

• Eligible countries (FY 2026 CBTPA beneficiaries):

  • Barbados, Belize, Curacao, Guyana, Haiti, Jamaica, Saint Lucia, Trinidad and Tobago

• Quota opens Wednesday, October 1, 2025.

• Full bulletin available: QB 25-408 2026 Caribbean Basin Trade Partnership Act

Client Advisory

Please reach out to your Buckland Representative if you need assistance with:

• Filing corrections for entries impacted by replacement duties.

• Navigating compliance requirements under EO 14324 for international mail shipments.

• Managing CBTPA quota entries.