CBP's interim final rule on foreign importers of record takes effect on January 5, 2027. From that date, a foreign importer of record can only make consumption entries if it is CTPAT validated or designates a licensed customs broker that is CTPAT validated.
If you are a foreign company importing into the U.S., now is the time to review your importer of record and customs brokerage arrangements so you're prepared for the new requirements.
CargoTrans has been a licensed customs broker since 1989 and is CTPAT validated.
CBP published the interim final rule, CBP Dec. 26-19, at 91 FR 69977 on November 6, 2026. It puts every importer of record in one of two categories and sets new requirements for foreign importers of record and for customs brokers.
Brokers can ask CBP to delay the new U.S. IOR verification step if they apply before January 5, 2027, and every broker must be in full compliance by May 6, 2027. The rule doesn't change customs bond requirements.
Every importer of record is either a U.S. IOR or a foreign IOR, and every entry will declare which one applies. It's worth confirming your category even if you have always imported under a U.S. company.
A U.S. IOR is either an individual who is a U.S. citizen or lawful permanent resident, or an entity located in the U.S. and organized under U.S. law that meets one of two tests at all times.
At least 51% of its beneficial owners are U.S. citizens or lawful permanent residents with control of the entity, or it directly owns a significant amount of unencumbered U.S. real property. CBP's FAQ puts that amount at 100% of the prior year's entered value or $20 million, whichever is greater.
Any importer of record that doesn't meet those criteria is a foreign IOR, even if it is incorporated in the U.S. A U.S. address or an EIN doesn't establish U.S. IOR status on its own.
The category can also change. CBP's FAQ notes that a change in beneficial ownership or in U.S. assets can affect it, and that the importer should tell its broker right away.
Our importer of record guide covers the legal definition, the obligations that come with the role and the rest of Executive Order 14411. Canadian companies that import directly can start with our non-resident importer guide.
Check who is named as importer of record on your U.S. entries. Under DDP terms, that is usually the foreign seller, not the buyer.
Use the criteria in 19 CFR 110.2 to confirm whether that importer is a U.S. IOR or a foreign IOR.
If it is a foreign IOR, confirm that it is CTPAT validated or designates a CTPAT-validated, licensed customs broker. Keep your ownership, control and formation records at hand, because your broker may request them.
Under 19 CFR 110.3, a foreign importer of record is any importer of record that doesn't meet the U.S. IOR criteria in 19 CFR 110.2. That can include a company incorporated in the U.S. A U.S. address or an EIN doesn't establish U.S. IOR status on its own.
On January 5, 2027. CBP published the interim final rule, CBP Dec. 26-19, at 91 FR 69977 on November 6, 2026, and is taking comments on it until January 5, 2027.
No. Using a CTPAT-validated broker doesn't confer CTPAT benefits on the importer. A pending application isn't enough either: according to CBP's FAQ, a foreign IOR that has applied but isn't validated yet still needs a CTPAT-validated broker.
No. The interim final rule doesn't change bond requirements. It defines U.S. IORs and foreign IORs, sets the CTPAT requirement for foreign IORs and adds the broker's verification of U.S. IORs.
Only if it is Canadian, for now. CBP states that only foreign IORs that are Canadian are currently eligible for CTPAT validation, so a foreign IOR from any other country must designate a CTPAT-validated, licensed customs broker to make consumption entries from January 5, 2027.
Yes. CargoTrans is CTPAT validated as a licensed customs broker and as a consolidator, and CargoTrans, Inc. appears as Validated on CBP's list of CTPAT validated customs brokers. We have been a licensed customs broker since 1989.
This page is general information, not legal advice. Sources: CBP's interim final rule, 91 FR 69977, and CBP's FAQ on Strengthening Customs Enforcement.
CargoTrans has been a licensed U.S. customs broker since 1989. We are CTPAT validated as a licensed customs broker and as a consolidator, and CargoTrans, Inc. is on CBP's list of CTPAT validated customs brokers.
We can review who is named as importer of record on your entries and which category it falls into. If you are a foreign IOR and need a CTPAT-validated broker, we can support you. Canadian importers that want their own validation can work with our CTPAT certification consulting team.
