New CBP Requirements for Importers of Record
U.S. Customs and Border Protection (CBP) has issued an interim final rule, Heightened Requirements for Foreign Importers of Record (CBP Dec. 26-19), that changes who may act as importer of record and what every importer must declare on each entry. The rule takes effect on January 5, 2027. As a CTPAT-validated customs broker, we can continue filing for both U.S. and foreign importers of record under the new rule.
What is Changing
Every entry will require a declaration of whether the importer is a “U.S. importer of record.” You qualify only if you are a
U.S. citizen or lawful permanent resident, or a U.S.-organized company located in the United States that has either:
- at least 51% ownership and control by U.S. citizens or permanent residents (counting any person who owns 25% or more, or exercises substantial control, through any layers of ownership), or
- direct ownership of a significant amount of unencumbered U.S. real property.
A U.S. address or U.S. incorporation alone is not enough. CBP also looks at whether the business has a real U.S. presence,
U.S.-based assets, and adequate capital. Any importer that does not qualify is treated as a foreign importer of record.
Foreign importers may enter goods only if they are CTPAT validated themselves or use a CTPAT validated broker. As a
validated broker, we can continue to serve you. If you do not own or purchase the goods being entered, we may be required to
act as importer of record on your behalf.
Customs brokers must verify your status. Before we can declare you a U.S. or foreign importer of record, CBP requires us to review records showing you qualify and to keep them for five years. CBP can request these records, and an incorrect
declaration can cause goods to be held until duties are paid in full or entry is refused.
What We Need From You
Soon, we will be contacting you to request more information about your company to comply with these new regulatory
changes. Please be prepared to provide documents or information that helps us verify your company’s standing.
Should you have questions in the meantime, please contact your local Carmichael representative.