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United States

U.S. Customs issues rule tightening importer of record requirements for foreign importers

The new rule changes who qualifies as a U.S. importer of record and adds CTPAT validation mandates, affecting importers, customs brokers and compliance obligations.

Photo: Andy Feliciotti, Unsplash

What happened

U.S. Customs and Border Protection issued an interim final rule on November 6, 2026, implementing Section 2 of Executive Order 14411, Strengthening Customs Enforcement. Legal 500+3 The rule is titled Heightened Requirements for Foreign Importers of Record and establishes separate criteria for U.S. and foreign importers of record. gtlaw.com+1 Under the rule, an entity qualifies as a U.S. importer of record only if it is organized under U.S. law, is located in the United States, and meets ownership or real property criteria. Troutman Pepper Locke Foreign importers of record must be validated under the Customs Trade Partnership Against Terrorism program, or use a validated customs broker, to enter goods. Troutman Pepper Locke+1 Entry declaration forms will require reporting of U.S. importer of record status for each entry, and recordkeeping requirements are expanded. Cassidy Levy Kent

Around it

The rule also raises the stakes for customs brokers, who must validate importer of record status, retain client records for five years, and may face penalties for violations. Troutman Pepper Locke+1 Inaccurate claims of importer status at entry may result in merchandise delivery delays. gtlaw.com

What comes next

The rule takes effect on January 5, 2027, and the public comment period ends on the same date. gtlaw.com

Sources

  1. Legal 500U.S. Customs Issues Interim Final Rule Updating Requirements For Importers Of Record
  2. gtlaw.comU.S. Customs Issues Interim Final Rule Updating Requirements for Importers of Record
  3. Troutman Pepper LockeKnow Your Importer: CBP Ends the Era of the Anonymous Foreign Importer of Record
  4. Cassidy Levy KentAll U.S. Importers, Brokers to Be Impacted by CBP’s Interim Final Rule

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