U.S. Customs and Border Protection (CBP) has announced significant changes to Importer of Record (IOR) requirements, introducing stricter eligibility criteria, enhanced verification obligations and new responsibilities for licensed customs brokers.

The Interim Final Rule, Heightened Requirements for Foreign Importers of Record, is scheduled for publication in the Federal Register on November 6, 2026, as part of Executive Order 14411, Strengthening Customs Enforcement.

The changes will affect both U.S. and foreign importers, particularly businesses with international ownership structures or limited physical operations in the United States.

With implementation expected in early 2027, importers are encouraged to review their current arrangements and supporting documentation.

What is changing?

Stricter requirements for U.S. Importers of Record

CBP is introducing clearer criteria for determining whether an individual or business qualifies as a U.S. Importer of Record.

Under the new framework, a business must be organized under U.S. law, located in the United States and satisfy additional requirements concerning its beneficial ownership or U.S. real property assets.

Specifically, qualifying businesses must meet either the rule's 51% U.S. beneficial-owner and control requirement or maintain direct ownership of a significant amount of unencumbered U.S. real property.

CBP may also consider the company's operational presence, capitalization, financial position, business activities and domestic assets when assessing eligibility.

A U.S. address, Employer Identification Number (EIN) or business registration alone will not necessarily establish U.S. IOR status.

New obligations for Foreign Importers of Record

Foreign Importers of Record will face additional requirements under the Customs Trade Partnership Against Terrorism (CTPAT) program.

Foreign IORs that are not CTPAT validated must use a CTPAT-validated, licensed U.S. customs broker to make entry on their behalf or act as IOR where required.

Foreign IORs that are themselves CTPAT validated may continue making qualifying entries directly, provided they meet the applicable requirements, or appoint a licensed customs broker.

These requirements apply to relevant formal and informal entries for consumption.

Greater verification responsibilities for customs brokers

Licensed customs brokers will be required to undertake additional checks before declaring that a client qualifies as a U.S. IOR.

This may involve requesting and reviewing corporate registration documents, beneficial ownership information, financial records, evidence of U.S. operations and other supporting documentation.

Brokers must retain records of these verifications for five years from the date the verification is completed.

As a result, importers may experience more detailed onboarding procedures and requests for additional information before customs entries can be processed.

Changes to customs entry declarations

CBP is updating Forms 3461 and 7501, together with their electronic equivalents, to include declarations concerning U.S. IOR status and certain arrangements where a customs broker acts as IOR.

Inaccurate declarations may result in additional enforcement measures, including requirements for live entry or the discontinuation of immediate delivery privileges.

Live entry requires the entry summary and payment of estimated duties, taxes and fees before goods can be released, potentially affecting shipment clearance and delivery times.

What should importers do now?

Businesses importing into the United States should review their existing import arrangements and prepare for increased scrutiny.

Key considerations include:

• IOR status: Confirm whether the importing entity qualifies as a U.S. or Foreign Importer of Record under the new definitions.
• Corporate structure: Review beneficial ownership, U.S. business presence, capitalization and supporting financial documentation.
• Importer records: Ensure CBP Form 5106 information, importer identification details and Powers of Attorney are accurate and up to date.
• CTPAT status: Determine whether the foreign importer or appointed customs broker meets the required CTPAT validation conditions.
• Broker onboarding: Prepare the corporate and financial documentation that customs brokers may request during verification.
• Import arrangements: Assess whether existing U.S. import processes and responsibilities remain appropriate under the new rules.

Businesses with foreign parent companies, complex ownership structures or limited U.S. operations should give particular attention to their eligibility and documentation.

Why importer onboarding will become increasingly important

The new requirements place greater emphasis on establishing the identity and eligibility of the party responsible for importing goods into the United States.

Importers should be prepared for their customs broker to request more detailed information before establishing or continuing a brokerage relationship.

Incomplete documentation or uncertainty surrounding IOR status could create additional administrative requirements and potentially delay the customs clearance process.

Reviewing these arrangements early can help businesses identify potential issues before their next shipment is due to move.

When do the new requirements take effect?

The Interim Final Rule is scheduled for publication on November 6, 2026, and is expected to become effective 60 days after publication, on January 5, 2027.

CBP has also established a delayed-compliance process for eligible customs brokers in relation to certain verification requirements. Extensions must be requested and approved, with all brokers expected to achieve full compliance no later than May 6, 2027.

Importers should not assume that the delayed-compliance arrangements apply automatically to their shipments or other obligations under the rule.

How Woodland Group can help

With significant changes approaching, businesses should begin assessing their U.S. Importer of Record arrangements and documentation well ahead of implementation.

Woodland Group's Trade Compliance and Customs Brokerage teams can support customers in reviewing their existing import processes, identifying potential compliance concerns and understanding the documentation required under the new framework.

By taking a proactive approach, importers can better prepare for changing requirements and reduce the risk of unnecessary disruption to their U.S. supply chains.

For further guidance, contact Woodland Group's customs specialists or explore our Customs Compliance services.

Official source: U.S. Customs and Border Protection – Heightened Requirements for Foreign Importers of Record (Interim Final Rule)

This article is provided for general informational purposes only and does not constitute legal advice. Businesses should seek appropriate professional guidance regarding their individual circumstances.