Special Report · November 10, 2026

CBP's New Foreign Importer-of-Record Rule: What Changes on January 5, 2027

CBP's interim final rule "Heightened Requirements for Foreign Importers of Record" (CBP Dec. 26-19) was published on November 6, 2026 and takes effect on January 5, 2027. From that date, a foreign importer of record may enter goods for consumption only if it is CTPAT validated or uses a CTPAT-validated customs broker. Every entry and entry summary must also declare whether the importer qualifies as a U.S. importer of record.

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Foreign IOR Rules Tighten

CBP explainer video

CBP has published a video explainer on the heightened requirements for foreign importers of record. Press play to watch it here.

Video: U.S. Customs and Border Protection. If it does not load, watch it on CBP.gov.

Who counts as a "foreign" importer of record

Status: published November 6, 2026; effective January 5, 2027; comments open until January 5, 2027. The rule creates a new 19 CFR part 110 and implements Executive Order 14411, "Strengthening Customs Enforcement." Under new § 110.2, an importer is a U.S. IOR in either of two cases:

  • It is an individual who is a U.S. citizen or lawful permanent resident.
  • It is an entity organized under U.S. law and located in the United States that at all times meets one of two tests: at least 51% of its beneficial owners are U.S. citizens or lawful permanent residents and control the entity, or it directly owns a significant amount of unencumbered U.S. real property.

Any IOR that does not meet these criteria is a foreign IOR (§ 110.3). A "beneficial owner" is a natural person who exercises substantial control or owns at least 25% of the entity. When verifying U.S. status, CBP may weigh six non-exhaustive factors: a principal place of business in the U.S., a physical presence where substantial business is done, sufficient unencumbered physical domestic assets (accounts receivable do not count), U.S. real property, sales generally exceeding cost of goods sold, and sufficient capitalization. FR Doc. 2026-22735

Effective dateJan. 5, 2027
Broker full complianceMay 6, 2027
Foreign IORs that are CTPAT validated (CBP data)0.4%

New entry rules for foreign and U.S. importers

Foreign IORs (new § 141.21)

  • A CTPAT-validated foreign IOR may file its own entries or use any licensed broker, validated or not.
  • A non-validated foreign IOR must use a CTPAT-validated broker, which either makes entry for it or acts as the IOR.
  • If the principal is not the owner or purchaser of the goods, the CTPAT-validated broker must act as the IOR.
  • Using a validated broker does not give the importer CTPAT benefits.

U.S. IORs (new § 141.22)

  • U.S. IORs do not need CTPAT and may keep using non-validated brokers.
  • Starting January 5, 2027, CBP Forms 3461 and 7501 and their ACE equivalents add a "U.S. IOR" declaration (a checkbox, or a Yes/No field electronically). They also add a checkbox and an identifier field (IOR number or other identifier tied to the principal's CBP Form 5106) for brokers acting as IOR for a principal. Foreign IORs leave the U.S. IOR box blank.

Scope and consequences

  • The rule covers all formal entry types and informal entry types 11, 12 and 13 filed on CBP Form 3461 and/or 7501. CBP did not adopt the executive order's suggested ban on informal entries by foreign IORs, but it says it may do so later and asks for comments.
  • If an importer inaccurately declares U.S. IOR status, CBP may require live entry (new § 142.13(a)(5) and (e)) and may discontinue immediate delivery (new § 142.25(a)(5) and (c)).
  • Appendix B to part 171, paragraph (K), now states that a broker may face penalties under 19 U.S.C. 1592 or other action, including under 19 U.S.C. 1641.

New duties for customs brokers

  • Verify before declaring (§ 111.29(a)(2)): before filing a U.S. IOR declaration, the broker must request and review client records, such as proof of citizenship or permanent residence, corporate charters, financial statements, purchase receipts or documents of title. If the client is foreign, a broker that is not CTPAT validated must stop filing for it.
  • Recordkeeping (§§ 111.21(a), 111.23): keep verification records for five years from the verification date.
  • Powers of attorney (§ 141.46): a POA is required whenever a broker transacts business for a client, including when it acts as IOR. Brokers keep POAs in their records and no longer file them with CBP.
  • Delayed compliance: brokers may request delayed compliance with § 111.29 by January 5, 2027 through CBP's delayed-compliance page, explaining why they need it. Approved brokers must show good-faith progress, and full compliance is expected by May 6, 2027. Brokers removed from CTPAT, with revoked Form 5106 filing privileges, suspended or debarred in SAM.gov, with a suspended filer code, or facing license revocation are not eligible.
Scale. CBP's analysis says 16% of IORs filing entry summaries from October 2020 to February 2026 were foreign. Only 0.4% of foreign IORs are CTPAT validated, while 68% already use CTPAT-validated brokers. Uncollected bills averaged $34.08 per entry summary for non-CTPAT foreign IORs, compared with $1.21 for CTPAT foreign IORs.

Key dates

Timing. Published November 6, 2026, 91 FR 69977. Effective date, comment deadline, delayed-compliance request deadline, and the date updated Forms 3461/7501 are required: all January 5, 2027. Full broker compliance: May 6, 2027. Docket: USCBP-2026-1387; RIN 1685-AA48.

Action items

Importers

  • Determine now whether you meet the § 110.2 U.S. IOR test, and assemble ownership, asset and real-property evidence to show your broker.
  • If you are a foreign IOR without CTPAT validation, move your entries to a CTPAT-validated broker before January 5, 2027, or plan for that broker to act as IOR.

Customs brokers

  • Collect verification records at the time you obtain the POA, and set up five-year retention.
  • Update ABI/ACE software for the new U.S. IOR and principal fields on 3461/7501.
  • If you need more time, file the delayed-compliance request by January 5, 2027.

All stakeholders

  • Submit comments, including on any future ban on informal entries by foreign IORs, under docket USCBP-2026-1387 by January 5, 2027 (rule text).

Frequently asked questions

Is the rule already in force?

No. It was published November 6, 2026 and takes effect January 5, 2027. Brokers approved for delayed compliance have until May 6, 2027 for full compliance with the verification duty. FR Doc. 2026-22735

Can a non-resident company still import as IOR after January 5?

Yes, if it is CTPAT validated or uses a CTPAT-validated broker to make entry or act as IOR. A broker license alone is not enough. Rule PDF

Do U.S. importers need CTPAT?

No. U.S. IORs only need to declare their status on each entry and entry summary, and their broker must verify that status. Rule PDF

Are informal entries banned for foreign IORs?

No. CBP did not adopt that ban in this rule, but it will monitor informal entries, may prohibit them later, and is asking for comments. FR Doc. 2026-22735

Original sources and dates

  • CBP, "Heightened Requirements for Foreign Importers of Record," interim final rule, CBP Dec. 26-19, FR Doc. 2026-22735, 91 FR 69977, published Nov. 6, 2026: federalregister.gov · govinfo PDF
  • CBP video, "Heightened Requirements for Foreign Importers of Record": cbp.gov media library
  • CBP delayed-compliance request page (cited in the rule): cbp.gov