United States · Enacted legislation
US tightens importer-of-record eligibility and broker checks
On 6 November 2026, US Customs and Border Protection published an interim final rule requiring foreign importers of record to use CTPAT validation or a validated customs broker from 5 January 2027, while adding US-status declarations and broker verification duties.
- Official document:
- CBP Decision 26-19; 91 FR 69977; document 2026-22735
- Development date:
- 2026-11-06
A new US importer test
CBP Decision 26-19 amends 19 CFR Parts 110, 111, 141, 142 and 171 under Executive Order 14411 and customs statutes including 19 USC sections 1484 and 1498. New section 110.2 defines a US importer of record by reference to US location and organisation together with specified ownership, control or US real-property conditions. US incorporation alone does not necessarily satisfy the complete test.[1]
Foreign importers need validated participation
Under new section 141.21, a foreign importer may enter or withdraw consumption merchandise only if it is a validated Customs Trade Partnership Against Terrorism participant or designates a licensed, CTPAT-validated broker. The rule reaches formal entries and informal entries requiring CBP Form 3461 or 7501, or electronic equivalents. Where the foreign principal is not the owner or purchaser, the validated broker must act as importer of record. CBP did not impose a categorical ban on informal entry in this rule, but says it will monitor that channel.[1]
Declarations and broker records
New section 141.22 requires a US-importer declaration with each entry and entry summary. Section 111.29 requires brokers to obtain and review supporting evidence before declaring a client to be a US importer, retain the verification records for five years and stop filing for a client determined to be foreign where the broker is not CTPAT validated. A broker may request delayed compliance with the verification provisions by 5 January 2027, but all brokers are expected to comply by 6 May 2027. Inaccurate status declarations can affect entry treatment and expose importers or brokers to enforcement consequences.[1]
Implementation from 5 January 2027
CBP is adding US-importer, broker-as-importer and power-of-attorney principal fields to Forms 3461 and 7501. Its systems may reject entries from 5 January where a foreign importer lacks the required validation or broker, or where a non-validated broker acting as importer does not identify the principal. Nonresident importers, US subsidiaries of foreign groups, marketplace sellers and brokers should map importer roles, test the new status conditions, confirm broker CTPAT standing and retain the evidence supporting each declaration before the effective date.[1][2]
Official sources
- [1] Heightened Requirements for Foreign Importers of Record
US Customs and Border Protection / Federal Register · Document date: 2026-11-06
91 FR 69977-70007; dates at 69977; explanation of Parts 110, 111, 141, 142 and 171 at 69989-70003; new 19 CFR sections 110.2, 111.29, 141.21 and 141.22; delayed-compliance section VII.
- [2] CSMS 70381183: updates to CBP Forms 3461 and 7501
US Customs and Border Protection · Document date: 2026-11-06
Paragraphs following the rule citation: three new data fields, principal identifier, 5 January 2027 validation checks and rejection conditions, and delayed-compliance link.