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US Tightens Foreign Importer Rules
🔓 New US rules take effect on 5 January 2027. Foreign businesses must reassess IOR eligibility and customs broker arrangements.
What changed?
On 6 November 2026, US Customs and Border Protection (CBP) published an Interim Final Rule titled Heightened Requirements for Foreign Importers of Record. The new requirements take effect on 5 January 2027.
The rule changes how foreign businesses can make an Entry for Consumption in the United States and introduces additional verification responsibilities for licensed Customs Brokers.
To qualify as a US Importer of Record (IOR), an entity must be organised under US law, located in the United States and satisfy at least one of two conditions: at least 51% beneficial ownership and control by US citizens or lawful permanent residents, or direct ownership of a significant amount of unencumbered US real property.
Foreign IORs are subject to separate requirements under the rule.
Who is affected?
The changes affect overseas sellers importing directly into the US, businesses using Non-Resident Importer (NRI) arrangements, companies operating through US subsidiaries and sellers using Delivered Duty Paid (DDP) contracts.
US customs brokers are also affected because they must verify the eligibility of clients declaring themselves to be US IORs before filing relevant entries or entry summaries.
Why does it matter?
The important distinction is that having a US importing presence does not automatically establish eligibility to act as a US IOR.
A US subsidiary, registered agent, warehouse or logistics arrangement does not, by itself, satisfy the ownership and property requirements.
Foreign IORs that are not CTPAT-validated must designate a licensed, CTPAT-validated customs broker to make entry. Where the foreign principal is not the owner or purchaser of the goods, the designated broker must act as IOR.
This means some businesses may need to reconsider who makes entry, who assumes the associated statutory responsibilities and whether existing commercial arrangements remain workable.
What should you consider?
Identify the legal entity currently named as IOR and assess whether it qualifies under the new US or foreign IOR requirements.
Contact your customs broker to confirm its CTPAT status, verification process and the capacity in which it will act.
Review DDP contracts and importing arrangements where a foreign seller currently assumes import responsibilities.
The new requirements take effect on 5 January 2027. Although brokers may qualify for delayed compliance with verification obligations until 6 May 2027, this does not postpone the foreign IOR requirements.
🔐 Go further with Customs Manager PRO. Access the US Importer of Record Implementation Playbook, a practical resource for assessing the impact of CBP's new foreign IOR requirements. It includes eligibility assessments, CTPAT and customs broker verification checklists, a six-phase implementation framework, a 30-day action plan and a management readiness dashboard to help businesses review their importing arrangements and prepare for the new requirements taking effect on 5 January 2027.
Identify → Understand → Act → Master.
Author
Ann Karen | Head of Growth
Updated: November 2026
Disclaimer:
This article is provided for general informational purposes only and does not constitute legal, tax or customs advice. It does not determine whether a particular business or corporate structure qualifies to act as a US Importer of Record or satisfies CBP's foreign importer requirements. Businesses should assess their legal entity structure, ownership and control, applicable CTPAT status and customs broker arrangements against the current CBP regulations and seek qualified US legal or customs advice before making changes to their importing arrangements or customs declarations.
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