Foreign Importers Face Tougher Rules at America's Border
Published Date: 11/6/2026
Rule
Summary
Starting January 5, 2027, foreign importers of record and their customs brokers must follow new, stricter rules when bringing goods into the U.S. These changes aim to boost customs enforcement and hold importers and brokers more accountable. Brokers have until May 6, 2027, to fully comply, or they could face penalties.
Analyzed Economic Effects
6 provisions identified: 0 benefits, 6 costs, 0 mixed.
New rule starts Jan 5, 2027
The rule becomes effective January 5, 2027. Licensed customs brokers may request delayed compliance before that date, but all customs brokers must be in full compliance no later than May 6, 2027; failure to comply could lead to consequences under the rule.
No informal entries for non‑CTPAT foreign IORs
Starting January 5, 2027, foreign importers of record (IORs) are prohibited from making informal entries (e.g., shipments valued $2,500 or less) unless the foreign IOR is a CTPAT validated participant or uses a CTPAT validated and licensed customs broker. CBP will monitor informal entries by foreign IORs and may fully prohibit informal entry by foreign IORs later if risks to revenue, national security, or public health are identified.
Formal entry requires CTPAT validation or broker
To make formal entry, a foreign IOR must either be a CTPAT validated participant or use a CTPAT validated and licensed customs broker to enter merchandise for consumption. If a foreign party is not the owner or purchaser of the merchandise, a designated licensed customs broker who is CTPAT validated must act as the importer of record for the entry.
Brokers must verify client IOR status
Licensed customs brokers will have new responsibilities to verify and declare that their client qualifies as a U.S. importer of record before reporting the client as a U.S. IOR. Brokers may request delayed compliance prior to January 5, 2027, but must be fully compliant by May 6, 2027; noncompliance can trigger consequences under CBP authorities.
Tighter test for U.S. importer of record
CBP defines a U.S. importer of record (U.S. IOR) as a U.S. citizen or lawful permanent resident, or an entity organized under U.S. law, located in the United States that maintains at all times either (i) at least 51% beneficial owner(s) who are U.S. citizens or lawful permanent residents with control of the entity, or (ii) direct ownership of a significant amount of unencumbered U.S. real property. "Beneficial owner" means a natural person who owns or controls not less than 25 percent of ownership interests of the entity or exercises substantial control.
CBP verification and record requests
CBP will verify whether an entity qualifies as a U.S. IOR and may request records such as proof of citizenship, corporate charters, financial statements, purchase receipts, or documents of title under 19 U.S.C. 1508. The rule also imposes a requirement on U.S. IORs to declare their qualification as a U.S. IOR.
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