CBP Announces New Importer of Record Requirements Effective January 5, 2027

U.S. Customs and Border Protection has issued new regulations establishing heightened requirements for Importers of Record (IORs). The new requirements take effect January 5, 2027 and may require importers to provide additional corporate and ownership documentation to their customs broker.

What is changing?

CBP has established new criteria for determining whether an importer qualifies as a U.S. Importer of Record or Foreign Importer of Record.

A U.S.-organized company will not automatically qualify as a U.S. IOR based solely on having a U.S. corporation, address, or EIN. CBP's new criteria consider factors including the company's U.S. presence, beneficial ownership, operations, assets, capitalization, and ownership of U.S. real property.

Requirements for Foreign Importers

Beginning January 5, 2027, a foreign IOR entering merchandise for consumption must either:

• Be CTPAT validated, OR

• Use a licensed U.S. customs broker that is CTPAT validated.

Requirements for U.S. Importers

Customs brokers will have a new obligation to verify that clients represented as U.S. IORs meet CBP's new qualification requirements.

One of following criteria must be met to qualify as a US importer

1. At least 51% of an IOR’s beneficial owner(s) must be  United States citizens or lawful permanent residents and have control of the entity.

                              ----- or ------

2. Direct ownership of a significant amount of unencumbered real property in the United States. 

• Importers may be asked to provide additional supporting documentation to their broker to substantiate that one of the above criteria are met to qualify them as a US IOR

• If either 1 or 2 above cannot be supported, then the importer will not qualify as a US importer and will be considered a foreign importer.

What should importers do now?

We recommend that importers:

• Review their corporate structure and beneficial ownership.

• Determine whether they meet CBP's new definition of a U.S. IOR.

• Be prepared to provide supporting documentation to their customs broker.

• Foreign IORs should confirm that their customs broker is CTPAT validated if the importer is not independently CTPAT validated.

• Companies with complex U.S./foreign ownership structures should begin reviewing their eligibility now to minimize potential disruptions after January 5, 2027.

Effective Date: January 5, 2027
Federal Register: 91 FR 69977, FR Doc. 2026-22735
CBP Docket: USCBP-2026-1387

References and additional information

Link to Federal Register Notice :https://www.federalregister.gov/documents/2026/11/06/2026-22735/heightened-requirements-for-foreign-importers-of-record

60 day open comment period is available

CBP - Strengthening Customs Enforcement page

https://www.cbp.gov/trade/strengthening-customs-enforcement