Customs Enforcement
How CBP enforces Importer of Record requirements: Form 5106 accuracy, bonding, the right to make entry, and the 2026 enforcement order, with sources.
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Importer of Record USA: who holds the role, what it carries, and what is in effect in 2026
The Importer of Record for a United States entry is the owner or purchaser of the goods, or a designated licensed broker, under 19 U.S.C. §1484. The statute,…
Do I need a US importer of record? Who owns the goods at entry decides
Every entry has an Importer of Record. Under 19 U.S.C. §1484 the owner or purchaser holds the role. Four situations, the nonresident conditions in 19 C.F.R. §141.18, and…
Importer of record requirements 2026: what applies today, with dates
The IOR requirements in force on September 30, 2026, each with its source and date: 19 U.S.C. §1484, Form 5106, bonds, nonresident rules, records, Form 5106 voiding since…
Foreign importer of record requirements: does this apply to me?
Four situations that put a foreign company in the Importer of Record role, the three ways foreign companies handle it, and what the role requires today, from the…
Nonresident importer in the United States: what the rules require today, and what is changing
A nonresident importer needs a resident agent, a bond with a resident surety, and a Form 5106 that names its own address and contacts. Since September 18, 2026…
September 18: what CBP’s Form 5106 accuracy enforcement does and does not change
From September 18, 2026, CBP voids Importer of Record numbers whose Form 5106 data is inaccurate. What the August 19 notice requires, what it leaves to rulemaking, and…