On November 6, 2026, U.S. Customs and Border Protection (CBP) issued an Interim Final Rule (IFR) establishing new requirements for foreign importers of record (IORs) when importing to the United States. The rule becomes effective on January 5, 2027, and implements provisions of Executive Order 14411, “Strengthening Customs Enforcement.”
This significant regulatory change will affect foreign and U.S. importers of record, as well as customs brokers involved in filing entries in the United States.
Under the new requirements, importers will face increased scrutiny regarding ownership, U.S. presence, and importer qualification status. Customs brokers will also assume new due diligence obligations and potential compliance risks related to importer classification and regulatory declarations.
To implement these requirements, CBP is amending numerous customs regulations.
Key Changes Beginning January 5, 2027
Foreign Importers of Record
Foreign IORs must either be Customs Trade Partnership Against Terrorism (CTPAT) validated or use a CTPAT-validated customs broker. They must also meet all applicable qualification requirements before filing either an informal or formal entry into the United States.
New Importer of Record Definitions
CBP establishes new criteria distinguishing a U.S. Importer of Record from a Foreign Importer of Record. A U.S. Importer of Record is:
- An individual who is a U.S. citizen or lawful permanent resident; or
- An entity organized under U.S. law and located in the United States that:
- Maintains at least 51% beneficial ownership by U.S. citizens or lawful permanent residents who have control of the entity; or
- Maintains direct ownership of a significant amount of unencumbered real property in the United States at all times.
A Foreign Importer of Record is any importer that does not meet the criteria of a U.S. Importer of Record.
The rule also introduces new definitions for “beneficial owner” and “physical domestic assets.”
New Entry Certification Requirement
- For each customs entry, a U.S. importer must certify that it qualifies as a U.S. importer under the regulations.
Enhanced Verification Requirements
- Customs brokers must verify an importer’s qualification as a U.S. Importer of Record and submit a corresponding declaration at the time of customs entry.
- Importers will be required to provide supporting documentation to customs brokers demonstrating compliance with the U.S. importer requirements. Documentation may include, but is not limited to:
- Proof of citizenship or lawful permanent resident status;
- Corporate formation documents;
- Financial statements and records; and
- Other supporting evidence as required.
- A customs power of attorney will be required when a customs broker acts as the importer of record for an entry. This scenario most commonly occurs in the express courier environment.
Increased Customs Broker Responsibilities
- In addition to conducting importer verification, customs brokers must maintain current records supporting importer qualification and verification.
Comment Period
CBP is accepting public comments on the IFR and the significant changes outlined above. The deadline for submitting comments is January 5, 2027.
Comments may be submitted through Regulations.gov under docket USCBP-2026-1387, available here.
Next Steps
Importers should:
- Review all entities currently acting as importer of record to determine whether they satisfy the revised definitions and requirements contained in the IFR.
- Identify transactions where a foreign supplier or another foreign party acts as the importer of record and assess whether those arrangements can continue after January 5, 2027.
- Develop contingency plans for shipments that may be in transit during the implementation period.
- Engage with customs brokers and internal compliance teams to evaluate documentation requirements and readiness for the new verification process.
Please contact your C.H. Robinson representative with any questions regarding these changes.
Resources