US Proposed Customs Rule Introduces Additional Requirements for Low-Value Shipments

US customs authorities have proposed changes to the processing of low-value imports worth US$2,500 or less, introducing additional requirements for shipment tracking, electronic cargo reporting and customs entry procedures. One of the key proposals concerns tracking information for certain low-value shipments and international mail entering the United States. Carriers would be required to include Universal Postal Union S-10 tracking numbers in electronic inward cargo manifests, allowing shipment-level information to be matched with customs records. The proposed rule also addresses situations where a carrier or intermediary acts as the consignee or files an entry without being the actual owner or purchaser of the imported goods. In specified circumstances, a licensed customs broker would be required to serve as the Importer of Record. The measures form part of broader efforts to strengthen customs oversight and improve the availability of information relating to low-value imports. Additional data requirements could change the documentation and filing processes used by carriers and other participants in international shipping. Authorities estimate that the proposed tracking-number requirement could cost carriers approximately US$18.7 million in 2027. The cumulative cost is projected to exceed US$100 million over the 2027–2034 period. The proposal also establishes a public consultation process, with comments due by 7 December 2026, according to the report. The measures remain proposed rather than final requirements. Their eventual implementation will depend on the regulatory process and any changes made following the consultation period. INDIA