United States · Enacted legislation
US sets new CTPAT and broker conditions for foreign importers of record
On 6 November 2026, US Customs and Border Protection published an interim final rule requiring foreign importers of record to hold CTPAT validation or use a CTPAT-validated licensed customs broker for covered consumption entries.
- Official document:
- CBP Decision 26-19; 91 FR 69977; docket USCBP-2026-1387
- Development date:
- 2026-11-06
The rule applies to formal entries and to informal entries requiring CBP Form 3461 or Form 7501, or their electronic equivalents. It takes effect on 5 January 2027, which is also the deadline for comments. The measure implements part of Executive Order 14411, which directed tighter eligibility and security conditions for foreign importers of record.[1][2]
Who counts as a US importer
An individual must be a US citizen or lawful permanent resident to qualify as a US importer of record. An entity must be organised under US law and located in the United States, and must either be at least 51% beneficially owned and controlled by US citizens or lawful permanent residents, or directly own a significant amount of unencumbered US real property. CBP will assess status case by case, considering factors such as principal place of business, US activity, physical domestic assets, profitability and capitalisation. An importer that does not qualify is treated as foreign.[1]
CTPAT and broker routes
A CTPAT-validated foreign importer may make entry itself or use a broker that is not CTPAT-validated. A foreign importer without CTPAT validation must designate a licensed broker that is CTPAT-validated. In specified cases where a broker acts as importer for a foreign principal, the broker must itself be the importer of record. All importers must declare US or foreign status on entry and entry summary. Brokers must review evidence before declaring a client to be a US importer and keep the verification records for five years.[1]
Limited transition for broker verification
A broker may ask by 5 January 2027 for delayed compliance with the client-verification requirement and explain why extra time is needed. CBP expects all brokers to comply fully by 6 May 2027. This is not an automatic or general delay of the foreign-importer entry conditions. Businesses using non-US entities as importers should map affected flows, test each entity against the US-importer criteria and confirm CTPAT status with their brokers before the rule takes effect.[1]
Official sources
- [1] Heightened Requirements for Foreign Importers of Record
US Customs and Border Protection / Federal Register · Document date: 2026-11-06
CBP Decision 26-19; 91 FR 69977-70007; DATES; sections 110.2-110.3, 111.29(a)(2), 141.21-141.22; discussion sections II, V, VI.A-C and VII; pages 69977-69986 and 70005-70007.
- [2] Executive Order 14411 — Strengthening Customs Enforcement
The White House · Document date: 2026-06-03
Section 2(b)-(c): foreign-importer and CTPAT directives.