A new U.S. Postal Service rule, published in the Federal Register on October 19, 2026, lets USPS send a mailer an invoice for destination-country duties, taxes and import fees that were not paid in full. You owe the amount even if you dispute it, and even if the parcel is lost, damaged or returned. It is an interim final rule, so comments are open for 30 days.
What the rule says
The notice adds a new section, 424, to the International Mail Manual. If a party in the destination country, such as a customs authority, postal operator, customs broker or customs representative, tries to collect duties or fees from the mailer or from USPS and the amount is unpaid, USPS or its representative invoices the mailer.
The notice ties the change to the European Union. As of July 1, 2026, the European Commission eliminated the de minimis exemption for most low-value goods, and some EU postal operators now require certain items to ship on a delivered duty paid (DDP) basis, where the mailer pays duties up front. When a parcel goes out without duties paid and the recipient does not pay, the operator abroad may go after the sender.
Duties and fees are not part of the postage you buy, so USPS says it may invoice for them when they have not been paid in full through its own USPS Delivered Duty Paid service.
Where the risk lands on you
Section 424.2 says the mailer must pay the full invoice under its terms even when disputing the assessment, whether the item is delivered, lost, damaged or returned. Section 424.5 limits what you can dispute with USPS to accounting errors on the invoice. USPS does not vouch for what a foreign customs, postal or tax authority calculated, so a challenge to the total goes to whoever assessed it. Past-due invoices accrue 6 percent annual interest under section 424.4.
The notice also widens the definition of import fees. They can include charges from brokers, postal operators and other providers tied to clearance, and the text says they may apply even when no duties or taxes are due.
The math on a small order
The European Commission describes a temporary EUR 3 duty on parcels worth up to EUR 150, applied per tariff classification rather than per unit. Five T-shirts cost EUR 3 in total, and three T-shirts plus a watch cost EUR 6. The seller or importer declares and pays it.
Practical Ecommerce puts EUR 3 at about $3.36, so here is what that does to different orders, before shipping, marketplace fees and product cost:
- A $20 single-item order: $3.36 is 16.8% of the price.
- A $100 single-item order: the same $3.36 is 3.4%.
- Five identical items in one order: still one flat charge, so the cost per unit shrinks.
Low-priced, one-item orders take the biggest hit. Returns hurt too: Practical Ecommerce describes the EU duty as non-refundable, and the USPS text says your obligation survives a return. The non-refundable detail comes from one source, so check it before you build a policy on it.
What to do before your next international shipment
- If the destination requires DDP, ship DDP. USPS DDP, when available, is where the notice points you to pay duties. Practical Ecommerce says it covers 18 countries, including Canada and the United Kingdom, and that a third-party provider, Zonos, adds a fee to the quote. That is one source, so confirm on usps.com.
- Price the landed cost (item, postage, duties and fees) before you set the product price, and consider whether low-margin items are worth shipping to the EU at all.
- Write a return policy for international orders that says who bears duties on a refused parcel. Your refund to the customer does not cancel what USPS may bill you.
- Keep accurate product descriptions and customs data, since the duty by category depends on them.
If you ship only inside the United States, this rule does not touch you. For domestic carrier choices, see our comparison of USPS Ground Advantage and Priority Mail, and for holiday planning, the Black Friday 2026 seller guide.
