Importer of Record: What Foreign Sellers Need Before Their First US Shipment

Most commercial imports entering the United States require an Importer of Record, the party US Customs and Border Protection holds responsible for the accuracy of the entry, the duties and fees owed, and the records supporting it. Deciding who fills that role comes before freight is booked.

What an Importer of Record Is and Who Can Be One

Under 19 U.S.C. 1484, the owner or purchaser of the merchandise files the entry documentation, or a licensed customs broker files it after the owner, purchaser, or consignee designates one. The statute limits the Importer of Record to a party eligible to file that documentation. An ecommerce brand shipping inventory it owns into the United States is eligible to serve as the Importer of Record, though the structure that fits depends on how the sale and entry are set up.

The same statute sets the standard that party is held to. Entry must be made using reasonable care, a duty reaching classification, declared value, and the rest of the information given to CBP. Appointing a licensed customs broker moves the filing work. The reasonable care obligation, the duty liability, and the recordkeeping stay with the Importer of Record.

Your Importer Number Comes From CBP Form 5106

CBP assigns an importer number under 19 CFR 24.5. To get one, an importer, or a licensed customs broker acting for the importer, submits CBP Form 5106, Create/Update Importer Identity Form, through the Automated Broker Interface or by email to a CBP Center of Excellence and Expertise.

The Federal Register notice lists six required data elements: importer name; an IRS Employer Identification Number, Social Security Number, or CBP-assigned number; mailing address; physical location address when it differs; phone number; and email address. The form carries further optional fields covering business structure, beneficial ownership, and company officers. A company with neither an EIN nor an SSN can request a CBP-assigned number, the path open to a foreign entity with no US tax registration.

CBP Will Begin Voiding Inaccurate Importer Records on September 18, 2026

On August 19, 2026, CBP published a general notice in the Federal Register titled Accuracy of Importer of Record Data Submitted to CBP (91 FR 53627). The notice implements Executive Order 14411, Strengthening Customs Enforcement, signed June 3, 2026.

Beginning September 18, 2026, CBP will void an IOR number when it determines that the information on the Form 5106 is inaccurate or incomplete. A voided number is invalid for any purpose, including entering merchandise into the United States.

CBP states that it is reviewing the Form 5106 information already on file, so the review reaches established importers alongside new ones. When CBP voids a number, it emails written notice to the IOR, copies the broker that last filed an entry, and includes instructions for requesting reestablishment. The notice also cites exposure under 18 U.S.C. 1001 and the False Claims Act.

Why Your 3PL Address Does Not Belong in the Importer Physical Address Field

CBP's notice is specific about what qualifies. The physical address on the Form 5106 must be the actual physical location of the business or individual. It cannot be a registered agent, a customs broker, a freight forwarder, a P.O. box, a business service center, or the address of another person or entity. The instructions to the form note that a business address can be the principal's home address.

A foreign seller working with a US fulfillment partner should read that line carefully. A warehouse address identifies where inventory sits. It is separate from the address identifying the importer on the customs record.

The email address and phone number carry the same requirement. A broker or third party supplying its own contact details in place of the importer's is one of the defects CBP names.

The Customs Bond Requirement

For formal entries, CBP generally requires a customs bond or other acceptable security before merchandise is released. Under 19 CFR 142.4, release at the time of entry calls for a single transaction or continuous bond on CBP Form 301, executed by an approved corporate surety, carrying the conditions set out in 19 CFR 113.62. Cash deposits or obligations of the United States can stand in place of a surety bond under 19 CFR 113.40. Those conditions cover payment of duties, redelivery on demand, and compliance with the regulations governing the importation.

Two structures are available under 19 CFR 113.11. A single transaction bond covers one entry and may make sense for an importer shipping infrequently or testing the US market. A continuous bond covers entries over twelve months, and CBP authorizes one per activity for each principal.

Bond amounts track the duties, taxes, and fees an importer pays, and CBP reviews sufficiency as that activity changes. Tariff exposure that rises during the year can push a bond below the level CBP requires. Confirm sizing with a surety or licensed customs broker rather than carrying a prior year figure forward.

Non-Resident Importer or US Entity

A foreign company can currently serve as Importer of Record as a non-resident importer, generally using a CBP-assigned number when it holds no US tax identification number. Forming a US entity and having that company serve as the IOR is the other path.

Requirements on that path are expected to tighten as CBP implements Executive Order 14411. Executive Order 14411 directs CBP to require, for formal entry, that a foreign IOR forgo continuous bond coverage unless CBP is satisfied the revenue is protected, and that the foreign IOR hold CTPAT validation or file through a CTPAT validated licensed customs broker. The order also directs limits on foreign IOR use of informal entry. CBP states in its August notice that it is revising importer eligibility regulations under the order, so confirm current requirements with a licensed customs broker before booking freight.

The two routes differ in tax registration, bond underwriting, banking access, and how the business presents to US retail partners. A licensed customs broker and a tax advisor can work through which structure fits a specific product line and volume.

Sellers weighing that decision alongside their fulfillment setup can review Packing Pros US business formation support.

Power of Attorney With Your Customs Broker

A licensed customs broker files entries under a power of attorney. CBP's notice restates that the POA should be executed directly with the Importer of Record rather than substituted through an intermediary, which is what 19 CFR 111.36(c)(3) contemplates. Brokers carry their own penalty exposure under 19 U.S.C. 1641 for transmitting information they know or should know is unverified.

What to Have in Place Before the First Shipment Departs

A clear IOR decision

Name the party that will appear as Importer of Record and confirm it accepts the duty liability and recordkeeping that come with the role.

An importer number on an accurate Form 5106

File the form and verify the physical address, email, and phone each belong to the importer. Review it whenever the company moves, restructures, or changes the people listed on it.

A bond sized for expected activity

Decide between single transaction and continuous coverage based on shipment frequency, and set the amount against projected duty exposure rather than a single first shipment.

A direct power of attorney

Execute the POA directly with the licensed customs broker who will file the entries.

Classification and valuation resolved in advance

Settle product classification and declared value with the broker before the goods sail. Corrections made after arrival can cause delays at a point when storage, demurrage, detention, or other handling charges may already be accruing.

A receiving plan for the moment goods are released

Confirm where cleared inventory goes, who checks it in, and how quickly it becomes available to fulfill orders. Clearance releases the freight. Revenue starts once the product sits in warehousing, counted and live on the sales channels.

Talk to Packing Pros About Your US Import Setup

Packing Pros coordinates import documentation for ecommerce brands and international companies, works with customs and carriers through clearance alongside your licensed customs broker, and routes released inventory into warehousing and fulfillment across six hubs on Long Island and in Queens.

Tell us what you are shipping, where it originates, and when it lands. Call 516-758-3223 or visit Packing Pros import and export services.