Importer of Record
Who may act as United States Importer of Record, what the role requires under 19 U.S.C. §1484 and 19 C.F.R. §141.18, and how the requirements are changing.
All insights Importer News Customs Enforcement Importer of Record Tariffs and Trade Policy
Glass bottles for beer, tea, and other drinks: the column 1 rate, the China duties, and what the Importer of Record declares
Heading 7010 glass bottles often have a free column 1 rate. Products of China also carry Section 301 duties of 25 percent under 9903.88.03 and 12.5 percent under…
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,…
CBP moves the formal entry date for certain postal shipments to January 20, 2027 and modifies the Entry Type 13 test
CBP final rule 2026-21600 moves the compliance date for formal entry of certain postal shipments from October 22, 2026 to January 20, 2027. Notice 2026-21570 lets Entry Type…
Section 301 forced labor duties on goods from 60 economies: what the Importer of Record pays and declares
Since July 24, 2026, goods from 60 economies carry an additional Section 301 duty of 10 or 12.5 percent under U.S. note 52 to chapter 99. The rates…
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 deadlines for Q4 2026: five dates and what each one changes at entry
HTS Revision 21 and an amended Section 301 exclusion, the November 9 exclusion expiry, the December 4 polysilicon minimum import prices and 15 percent duty, the January 1,…
US Importer of Record services: what a service IOR structure is, and what it is not
What a United States Importer of Record service is, how it differs from brokerage and forwarding, what the law requires of whoever holds the role, who it is…
Importer of Record definitions: the terms that decide whose name goes on the entry
Importer of Record, right to make entry, consignee, customs broker, IOR number and Form 5106, registered importer, nonresident importer, bond, reasonable care, formal and informal entry, delivered duty…
CBP proposes bond and broker rules for informal entries of $2,500 or less: Low-Value Shipments proposed rule, October 8, 2026
CBP proposed on October 8, 2026 to require a bond on every informal entry of $2,500 or less, a licensed broker as Importer of Record when the consignee…
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…