# IOR USA (iorusa.com) > Plain-language explainers and primary-source news on United States Importer of Record (IOR) requirements, the 2026 customs enforcement order, customs valuation under 19 U.S.C. §1401a, and tariff actions. Published by Hamburg Logistics LLC. Every page cites the statute, regulation, or Federal Register document it relies on. Content is general information, not legal advice. ## Core pages - [What is an Importer of Record](https://iorusa.com/importer-of-record/): who may hold the role under 19 U.S.C. §1484, what it owes CBP, the nonresident conditions in 19 C.F.R. §141.18, the five things an IOR must have in place, and what changed in 2026. - [2026 customs enforcement order tracker](https://iorusa.com/customs-enforcement-order/): Executive Order 14411, what is in effect (Form 5106 accuracy enforcement since September 18, 2026), what is still in rulemaking, and the October 8, 2026 Low-Value Shipments proposed rule, with dates and sources. - [Who needs a US Importer of Record](https://iorusa.com/who-needs-a-us-ior/): foreign manufacturers, overseas ecommerce sellers, nonresident importers, and US importers whose supplier acts as IOR, side by side. - [How it works](https://iorusa.com/how-it-works/): intake, valuation strategy, structuring before entry, execution through licensed brokers, ongoing audit support. - [Customs valuation under 19 U.S.C. §1401a](https://iorusa.com/customs-valuation/): the six-method hierarchy, additions and exclusions, what lawful tariff engineering means. - [Frequently asked questions](https://iorusa.com/faq/) - [See if you qualify](https://iorusa.com/contact/): the intake form. Email ship@iorusa.com. ## Insights (news and explainers) - [All posts](https://iorusa.com/insights/) - [Importer News](https://iorusa.com/insights/category/importer-news/): dated items on notices, rules, and effective dates affecting US importers. - [Customs Enforcement](https://iorusa.com/insights/category/customs-enforcement/) - [Importer of Record](https://iorusa.com/insights/category/importer-of-record/) - [Tariffs and Trade Policy](https://iorusa.com/insights/category/tariffs-and-trade-policy/) - [RSS feed](https://iorusa.com/insights/feed/) ## Key explainers - [Importer of record requirements 2026](https://iorusa.com/insights/importer-of-record-requirements-2026/): every requirement in force, with source and date. - [Foreign importer of record requirements](https://iorusa.com/insights/foreign-importer-of-record-requirements/): does this apply to me, by situation. - [Nonresident importer in the United States](https://iorusa.com/insights/nonresident-importer-united-states/): resident agent and bond conditions, Form 5106 enforcement. - [Who has the right to make entry](https://iorusa.com/insights/who-has-the-right-to-make-entry/): the financial interest test and CBP Directive 3530-002A. - [US Importer of Record services](https://iorusa.com/insights/us-importer-of-record-services/): what a service IOR structure is and is not, and seven questions to ask a provider. - [Importer of Record definitions](https://iorusa.com/insights/importer-of-record-definitions/): the terms that decide whose name goes on the entry, each with its legal source. - [Form 5106 accuracy enforcement](https://iorusa.com/insights/form-5106-accuracy-enforcement-september-18/): the August 19, 2026 notice and what it voids. - [Low-Value Shipments proposed rule](https://iorusa.com/insights/low-value-shipments-proposed-rule-informal-entry-bond/): the October 8, 2026 proposal on bonds, brokers as IOR, and timing for informal entries of $2,500 or less; comments due December 7, 2026; not in effect. ## Sector pages - [Pharmaceutical imports and the Importer of Record](https://iorusa.com/pharmaceutical-importer-of-record/): the Section 232 pharmaceutical duties in force since September 29, 2026 by Chapter 99 heading, who holds the IOR role in a pharmaceutical supply chain, FDA registration and admissibility at entry, and valuation. - [Steel and aluminum imports and the Importer of Record](https://iorusa.com/steel-and-aluminum-importer-of-record/): the 2026 Section 232 regime on full customs value, rates by heading, melt and pour reporting, the steel import license under 19 C.F.R. Part 360, and who holds the IOR role. - [Oil and gas equipment imports and the Importer of Record](https://iorusa.com/oil-and-gas-equipment-importer-of-record/): oil country tubular goods, line pipe, drill pipe, pumps, compressors, and rig parts under Section 232 on full customs value, antidumping and countervailing duties on top, melt and pour, the steel license, and who holds the IOR role. - [Chemical imports and the Importer of Record](https://iorusa.com/chemicals-importer-of-record/): Section 301 duties on Chapters 28 to 39 by Chapter 99 heading, the July 24, 2026 forced labor duty and its pharmaceutical-application limit, related party valuation, and who holds the IOR role. - [Drone imports and the Importer of Record](https://iorusa.com/drones-and-components-importer-of-record/): Proclamation 11055 Section 232 duties of 100 and 25 percent on unmanned aircraft systems, docking stations, and parts since September 3, 2026, the February 9, 2027 parts phase, partner caps and certification, onshoring relief, and who holds the IOR role. ## Full text - [Full text of every page and post](https://iorusa.com/llms-full.txt): one plain-markdown file, regenerated with each deploy. ## Optional - [About Hamburg Logistics](https://iorusa.com/about/) - [Disclosures](https://iorusa.com/disclosures/) - [Sitemap](https://iorusa.com/sitemap_index.xml)