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CBP imposes significant new regulation on importers – August 19, 2026

On August 19, 2026, CBP published in the Federal Register a General Notice on the “Accuracy of Importer of Record Data Submitted to CBP.” With this Notice, CBP has begun to implement the directives set forth in Executive Order 14411, dated June 3, 2026, titled “Strengthening Customs Enforcement.”

The Notice announces CBP’s procedures to verify the accuracy of information provided by new and existing importers of record (IORs) on CBP Form 5106. CBP’s enforcement efforts to verify IOR information will begin on September 18, 2026. If CBP concludes that the data for an IOR on CF‑5106 is inaccurate, CBP intends to immediately void the importer’s IOR number. The Notice does not require CBP to provide the importer with notice and opportunity to remedy or clarify any perceived deficiencies in its CF‑5106 data.

We have received reports from some of our importing clients that lead us to believe CBP has begun to comprehensively review IOR information for accuracy. In some cases, CBP’s conclusions and actions—such as rejecting entry of shipments—appear to be injudicious and arbitrary.

CBP may verify IOR data by reviewing entry documents and comparing CBP’s records with names, physical addresses, email addresses, and phone numbers reflected in the entry documentation. The supply chain should be transparent, and names and addresses for all parties should be consistent and verifiable. If your IOR (or you as the importer) uses a customs broker to file entry, the broker must have a valid power of attorney from the IOR. The broker must also verify that the information transmitted from the IOR is accurate—adding an additional compliance requirement for customs brokers.

What happens next?

We expect CBP will issue further notices, guidance, and directives in the coming days to further implement EO 14411, which calls for the following actions within 90 days of the EO, or by September 1, 2026, including:

  • Establishing a requirement mandating submission of any documentation or information the foreign exporter was required to submit to the foreign customs administration prior to exporting to the United States.
  • Revising all mitigation standards, including a minimum penalty floor of not less than 50 percent of the assessed penalty; a minimum liquidated damages floor; and eliminating mitigation for repeat offenders.
  • Taking actions to expedite and enhance the seizure and disposal of noncompliant imports, including a reduction or elimination of regulatory burdens—in other words, certain due process regulations may be eliminated.

In addition, EO 14411 instructs CBP to take the following actions within 180 days of the EO, by November 30, 2026:

  • Revision of importer eligibility regulations, guidance, and policies, including:
    • An IOR must maintain at all times a minimum level of tangible domestic assets, bonding, or both, as determined by CBP, and an increase in the minimum required bond coverage for an IOR;
    • An IOR must be designated and reported to CBP, and a bond, sufficient tangible domestic assets, or both, must be required for all formal and informal entries; and
    • An IOR must provide CBP with additional data and identification information, including anticipated import volumes, year organized, ownership and beneficial ownership disclosures, business affiliation disclosures, domestic asset disclosures, and any other data CBP deems necessary.
  • All IORs must maintain “good standing” with CBP, based on the IOR’s and its affiliates’ history of compliance with U.S. customs and trade laws and regulations and payment of required customs liabilities, among other relevant considerations.
  • CBP must update the IOR registry, including removal of inactive IORs, confirmation that active IORs are compliant, and creation of risk-based tiers based on compliance history, enforcement actions, and audit results, among other things.
  • CBP must enhance vetting procedures for all individuals and entities seeking to conduct activities directly related to the importation of goods, including foreign IORs, affiliates of IORs, customs brokers, custodians of bonded merchandise, and freight forwarders.

What can you do?

The most important action for exporters and importers alike is to ensure that the IOR’s data on record with CBP is accurate and complete. If not, the IOR should submit a revised CF-5106 with CBP as soon as possible. Further, all documents in the entry package and supply chain should be correct, consistent, and transparent. The documentation should demonstrate that the IOR has a financial interest in the imported merchandise.

We recommend that importers consider having specialized trade counsel review their data on file with CBP. In particular, employ experienced trade counsel to review the IOR’s responses to CBP’s formal requests for information or proposed actions—i.e., CF-28 or CF-29 Notices and other document demands by CBP.

In light of CBP’s new authority to act hastily and arbitrarily with no due process and draconian consequences for the entire supply chain, we also recommend that parties have trade counsel review their entry and supply chain documents. Parties should be prepared to immediately present supply chain documents to CBP and demonstrate that the IOR has a legitimate financial interest in the imported merchandise.

Federal Register General Notice: Accuracy of Importer of Record Data Submitted to CBP

91 FR 53627–53628 (Aug. 19, 2026) — U.S. Customs and Border Protection, Department of Homeland Security. General notice.

CBP is executing enhanced enforcement procedures to verify the accuracy of information provided by new and existing importers of record on CBP Form 5106, consistent with Executive Order 14411 and governing statutes. IORs, or customs brokers providing information on the IOR’s behalf, must provide accurate and complete information for the IOR. Inaccurate information may result in immediate voiding of IOR numbers and other enforcement actions. This enhanced enforcement, including immediate voiding of IOR numbers with inaccurate information on CBP Form 5106, commences on September 18, 2026.

Questions concerning this enforcement effort, and requests for reestablishment of a voided IOR number, may be submitted by email to IORProgram@cbp.dhs.gov, using the subject line “Enforcing IOR Accuracy.” For further information, contact Anita Rivera, Branch Chief, Revenue Enforcement Branch, Trade Modernization Division, Trade Programs Directorate, Office of Trade, at (771) 233-2939 or IORProgram@cbp.dhs.gov.

I. Background

On June 3, 2026, the President signed Executive Order 14411, “Strengthening Customs Enforcement.” Section 1 of the EO emphasizes the importance of customs enforcement to national security, foreign policy, and the U.S. economy—preventing the importation of unlawful and dangerous goods, ensuring IORs are correctly identified and accountable for duties owed, and guaranteeing compliance with federal laws governing forced labor, rules of origin, origin marking, intellectual property, revenue collection, and product safety. Section 2(e) directs the Secretary of DHS, among other things, to confirm that active IORs are compliant with all applicable regulations and disclosures.

Under 19 CFR 24.5 (consistent with 19 U.S.C. 1484 and 4320), obtaining an IOR number requires completing and submitting CBP Form 5106, Create/Update Importer Identity Form, via the Automated Broker Interface (ABI) or by email to the applicable Center of Excellence and Expertise. The form requires: (1) importer name; (2) IRS Employer Identification Number (EIN), Social Security Number (SSN), or CBP-assigned number; (3) mailing address; (4) physical location address, if different from the mailing address; (5) phone number; and (6) email address. Several additional data elements—covering company, business structure, beneficial ownership, and company officer information—are optional.

II. Review of Information Provided on CBP Form 5106

IORs, or customs brokers providing information on the IOR’s behalf, must ensure that all information—including physical addresses, email addresses, phone numbers, EIN, and any SSN provided on CBP Form 5106—is accurate, complete, and belongs directly to the IOR. Customs brokers submitting Form 5106 on a client’s behalf must have a valid Power of Attorney (POA) executed directly with the IOR, as required by CBP regulations (19 CFR 111.36(c)(3)).

Beginning September 18, 2026, if CBP determines that an IOR or broker has failed to provide complete and accurate information, CBP will void the IOR number, rendering it invalid for any purpose, including entering imported merchandise into the United States. CBP may also take other enforcement actions as appropriate. Specific requirements include:

  • Physical Address: Must be the actual physical location of the business or individual. It cannot be a registered agent, customs broker, freight forwarder, P.O. box, business service center, or the address of another person or entity.
  • Email Address: Must be valid and belong to the IOR. Customs brokers or third parties may not substitute their own email address, or another party’s email address, for the IOR’s.
  • Phone Number: Must be valid and belong to the IOR. Numbers not associated with the IOR should not be submitted, and brokers or third parties may not substitute their own number, or another party’s number, for the IOR’s.

The party certifying CBP Form 5106 must take appropriate steps to verify the information before submission. The certifying party may be subject to fines or imprisonment under 18 U.S.C. 1001, or other legal consequences, for making an intentional false statement or committing deception or fraud on the form. Because IOR data is an important identifier for duty-payment liability, inaccurate or misleading information on Form 5106 is material to an obligation to pay money to CBP and could subject the IOR or associated individuals to liability under the False Claims Act (31 U.S.C. 3729 et seq.) or other laws. Customs brokers submitting inaccurate or invalid information may also face broker penalties or other consequences under 19 U.S.C. 1641. Brokers must execute their POA directly with the IOR—not through a freight forwarder or other third party (19 CFR 111.36(c)(3)).

III. Procedure for Voiding IOR Numbers and Requesting Reestablishment

If CBP determines that the information provided on a CBP Form 5106 is inaccurate or incomplete, CBP will, as of September 18, 2026, immediately void the associated IOR number. CBP will issue a written notice of this action to the email address the IOR most recently submitted to CBP, explaining the basis for voiding the number, and—if applicable—will copy the customs broker that last filed entry on the IOR’s behalf. The notice will include instructions for requesting reestablishment of the IOR number, including what information must be submitted to corroborate the requesting IOR’s identity. The IOR, or a customs broker with a valid POA, may contact CBP at IORProgram@cbp.dhs.gov with questions regarding a voided IOR number.

Signed: Susan S. Thomas, Executive Assistant Commissioner, Office of Trade.

The Inter-Global Trade Law Group is a foremost leader in defending against allegations of unfair trade and import injury in antidumping and countervailing proceedings. We stand prepared to assist you in this matter. Please contact Gregory S. Menegaz (email: gmenegaz@igtlaw.com; tel: 001-202-868-0300 / 301-466-3750 (mobile)) or Alexandra H. Salzman (asalzman@igtlaw.com) if you wish to discuss representation of your company in these or related matters concerning entry of your merchandise into the United States.

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