Preparing for the 24 July US Customs Regulatory Changes

Significant changes to the international shipping landscape are taking effect on 24 July 2026 – and retailers who export to the USA need to be ready. 

For businesses shipping to the United States, these regulatory updates by US Customs and Border Protection (CBP) will alter how goods enter the country, affecting final consumer pricing and the structural requirements for retailers operating transfer pricing models.

Here is a rundown of what is changing:

1. The Transition to Full Standard Entry 

On 24 July, the temporary 10% Global Tariff (Section 122) expires. At the same time, parcels sent into the US via the international postal network will lose their simplified clearance treatment and will be processed as standard commercial imports.

This shift away from postal shortcuts means:

• Precise Tariff Coding: Every shipment will require a specific 10-digit Harmonized Tariff Schedule (HTS) code, rather than a broad 6-digit category.
• Strict Valuations: Accurate country-of-origin and customs values must be declared and fully supported.
• Standard Duty Application: Shipments will face full standard duties based on exact classification and origin – charges that were previously bypassed under simplified postal rules.

2. Impact on US Consumer Pricing 

Moving to a full standard entry model means many lower-value shipments will incur duties at the border, noticeably increasing the landed cost for the American shopper. For example:

• Apparel and Fashion: A $150 clothing order that previously crossed the border without duty collection will now face standard US apparel tariffs, which frequently range from 15% to 32%. This adds between $22 and $48 in duty costs.
• Section 301 Goods: A $60 order of garments originating from China, will be subject to the 25% Section 301 tariff, adding a $15 base cost before any processing or carrier fees.

Retailers must decide whether to absorb these standard duties or integrate them at checkout to avoid unexpected bills upon delivery. As a reminder, at OCS Worldwide we don’t offer a Delivered Duty Unpaid (DDU) solution to the USA; so clear upfront pricing is essential.

3. Stricter Rules for B2B2C Models and US Entities

For retailers who transfer stock in bulk to the US, US Customs and Border Protection (CBP) is moving to tighten restrictions on who qualifies as a US Importer of Record (IOR).

There is currently a 90 day consultation process looking at who qualifies as a US Importer of Record (IOR) and we expect any structural changes to be delivered prior to December 2026 in a 180 day consultation running concurrently with the 90 day project.

Early indications suggest changes might be made to ensure US Companies and Entities acting as the IOR in the USA, strengthen themselves to be a substancial business and be able to demonstrate that;

1 –  Organised under US law.
2 – Maintain its principal place of business within the US.
3 – Have controlling beneficial owners who are US citizens or lawful permanent residents.

If these rules take full effect, businesses that do not meet these criteria will be classified as foreign IORs. Foreign IORs will be barred from filing informal entries and face heavily restricted bond usage—which means slower clearance times and climbing operational costs.

Reviewing your current cross-border strategy now is the best way to avoid a future bottleneck at the US border.

The Next Steps 

At OCS Worldwide, we are actively working with our global partners to navigate these new regulations and minimise disruption to our clients.

If you ship to the US, we recommend reviewing your current cross-border strategy immediately.

Please reach out to the OCS team so we can help your business remain compliant and cost-effective ahead of the 24 July deadline.