New US customs rules for foreign importers: what has changed, what is coming and what to do now

Key points

• Already in force: since September 18, 2026, CBP may void an importer of record number when the data on Form 5106 is inaccurate or incomplete. A voided number cannot be used to import.

• Coming: Executive Order 14411, signed June 3, 2026, directs the Department of Homeland Security to revise the importer rules within 180 days, a window that closes on November 30, 2026.

• For foreign importers of record, the order calls for no informal entries, no continuous bond unless CBP allows one, and CTPAT validation or a CTPAT-validated broker.

• November 30 is the deadline for the agency to act. The detailed obligations and their start dates will come from CBP rules.

• A US company may not be enough on its own: under the order’s definition, a US entity controlled by non-US owners can still count as a foreign importer.

What changed on September 18

On August 19, 2026, CBP published a Federal Register notice on the accuracy of importer of record data. From September 18, CBP may immediately void an importer number, new or existing, when the information on CBP Form 5106 is inaccurate or incomplete. The review covers legal name, tax or CBP-assigned number, mailing and physical address, phone and email.

Two details catch many foreign exporters. The contact details must be the importer’s own, not the customs broker’s or the forwarder’s. And the physical address cannot be a P.O. box, a broker, a freight forwarder, a registered agent or a business service center. If your broker filed the form with its own address or email, fix it now: CBP sends the voiding notice to the last email on file.

What Executive Order 14411 asks for

The order, titled Strengthening Customs Enforcement, was signed on June 3, 2026, and published on June 10. It splits importers of record into two groups.

• US importer of record: an entity organized under US law, located in the US, whose controlling beneficial owners are US citizens or permanent residents at all times. An entity that owns a significant amount of US real property may also qualify.

• Foreign importer of record: anyone who does not meet that test.

DHS will define what “located in the US” means, but the order sets a minimum: principal place of business in the US, a physical presence where significant business is carried out, and enough tangible US assets for the size of the operation. The stated aim is to stop shell companies and structures set up only to look domestic.

For foreign importers of record, the order directs CBP to:

• stop accepting informal entries, the simplified procedure often used for low-value shipments;

• refuse continuous bonds for formal entries, unless CBP allows one because revenue is fully protected;

• require CTPAT validation, or filing through a CTPAT-validated licensed customs broker.

For all importers, it also calls for minimum assets or bonding, higher minimum bond amounts, a “good standing” test based on the compliance history of the importer and its affiliates, more disclosure on ownership, expected volumes and supply chain, and higher penalty floors.

What November 30 really means

The order gives DHS 180 days, until November 30, 2026, to revise the rules on importer eligibility, assets and bonding, good standing and vetting. That is a deadline for the government. On its own it does not change what happens at the border on December 1.

The specific obligations, and the dates from which they apply, will come from CBP rules and guidance. At the time of writing we have not found the final text in the Federal Register. Plan for the change, but base contract and structure decisions on the published text, not on headlines.

A separate CBP proposal on low-value shipments, published October 8, 2026, would require a bond on every informal entry and earlier filing. It is open for comment until December 7, 2026, and is not in force.

Who is most exposed

• Exporters that act as importer of record themselves, often to sell on DDP terms.

• Brands that ship low-value parcels direct to US consumers or small retailers.

• Companies registered with a US address that belongs to a broker, forwarder or registered agent.

• Companies with a thin US entity: no office, no staff, no real assets.

Companies that sell to a US importer or distributor who clears the goods in its own name are much less affected, although that partner will face the new bond and disclosure requirements.

Your options

There is no single right answer. It depends on volumes, margins, who your customers are and how much presence you want in the US.

• Let a US buyer or distributor be the importer of record. Selling on terms where the buyer clears customs, such as DAP or FCA, moves the role to them. Simple, but you give up some control over pricing and the customer relationship.

• Stay foreign importer of record and budget for it. Formal entries, single-transaction bonds and a CTPAT-validated broker mean more cost per shipment and more cash tied up.

• Build a real US operation. A US company with an office or warehouse, people and assets. Under the order’s definition, foreign ownership may still make it a foreign importer, so check the final rules before you count on it.

• Work through a US partner with the structure in place. An importer, distributor or logistics provider can act as importer of record for you.

What to do this month

• Ask your broker for your Form 5106 data and check every field, especially address, phone and email.

• List your US shipments of the last 12 months: importer of record, entry type, bond type and Incoterm.

• Review contracts on DDP terms and the price assumptions behind them.

• Ask your broker about bond options and CTPAT.

• Watch the Federal Register for the CBP rule on foreign importers of record.

How Devolus can help

Devolus helps European companies decide how to be present in the US: who should act as importer, whether a US company makes sense and how to set it up. We coordinate company setup, FDA requirements, distribution partners and office or warehouse space, working with licensed customs brokers and law firms. Start with the Readiness Check, or send us a short brief about your current setup.