Under Executive Order (EO) 14411, Strengthening Customs Enforcement (June 3, 2026), and the Interim Final Rule (IFR) Heightened Requirements for Foreign Importers of Record (November 6, 2026), CBP has tightened the qualifications for U.S. Importer of Record (IOR) status and mandated new requirements for Foreign Importers of Record (FIOR). A U.S. address and Employer Identification Number (EIN) are no longer enough to qualify as a U.S. IOR. The rule takes effect January 5, 2027, less than two months from now.
To qualify as a U.S. IOR under the IFR, the following requirements must be met:
- Individual: Must be a U.S. citizen or lawful permanent resident.
- Company: Must be organized under U.S. law and located in the U.S. (including Puerto Rico). Additionally, the company must meet at least one of the following criteria:
- Have 51% or more beneficial ownership held by U.S. persons at all times; or
- Directly own significant amounts of unencumbered U.S. real property.
Each of these requirements is met by having documented evidence that the broker needs to keep for five years, and based on terminology in the IFR, should expect periodic re-vetting at a cadence yet to be determined. CBP’s CSMS #70381183 announces new entry-filing fields on CBP Form 3461 and CBP Form 7501 for reporting vetting results.
Brokers who misidentify an importer as a U.S. IOR risk penalties under 19 U.S.C. § 1592, which can reach the merchandise’s domestic value depending on culpability. They could also face enforcement under 19 U.S.C. § 1641, including fines of up to $30,000 and possible suspension or revocation of their license or permit.
Importers that fail the test are treated as Foreign Importers of Record (FIOR) and must meet one of the following requirements:
- Be CTPAT validated themselves (CBP notes that “currently, only Canadian foreign IORs are eligible for CTPAT validation”), or
- Designate a CTPAT-validated licensed customs broker to make entry on their behalf
Vetting even one importer is labor-intensive; therefore, it is imperative that brokers discuss these requirements with a customs attorney to create a vetting plan and train their staff accordingly.
Brokers who can’t meet the deadline may request a six-month extension; see CBP’s Delayed Compliance page. More details are on CBP’s Strengthening Customs Enforcement page. CBP expects full compliance with U.S. IOR verification and recordkeeping requirements by May 6, 2027.
