TITLE: New CBP Filing Requirements for Foreign Importers of Record: What Changes on January 5, 2027
From January 5, 2027, new information will be required on CBP Form 3461, CBP Form 7501, and their electronic equivalents. If your business imports goods into the United States, check who is named as the importer of record (IOR), what your customs broker will declare, and whether the required importer details are accurate.
In CSMS #70381183, issued November 6, 2026, U.S. Customs and Border Protection (CBP) announced three new filing fields under its interim final rule, “Heightened Requirements for Foreign Importers of Record”. The rule implements Section 2 of Executive Order 14411, “Strengthening Customs Enforcement.”
The immediate impact is practical: CBP says it may reject entries and entry summaries if a foreign IOR does not meet the new filing requirements. Prepare your broker, shipment records, and importer information now to reduce the risk of disruption at the border.
Know the January 5 requirement
From January 5, a foreign IOR entering or withdrawing goods for consumption must be CTPAT-validated or designate a CTPAT-validated customs broker to make entry. A broker’s license alone is not enough for a non-CTPAT-validated foreign IOR.
This requirement applies to the applicable entries and entry summaries filed using Form 3461, Form 7501, or their electronic equivalents. It matters whether you sell through an e-commerce marketplace, operate a digital business that imports equipment or goods, or use a U.S. 3PL or freight forwarder. The first step is to confirm which legal entity actually appears as IOR on your customs entries.
Check whether your entity qualifies as a U.S. IOR
The rule sets specific criteria for U.S.-IOR status. An individual must be a U.S. citizen or lawful permanent resident. An entity must be organized under U.S. law and located in the United States, and it must meet one of these conditions:
- At least 51% of its beneficial owners are U.S. citizens or lawful permanent residents who control the entity; or
- It directly owns a significant amount of unencumbered real property in the United States.
A U.S. address, U.S. EIN, or U.S. subsidiary alone does not establish U.S.-IOR status. If your company is organized outside the U.S., it will not qualify as a U.S. IOR under these entity criteria simply because it has a U.S. address or tax number.
Don’t guess based on a group structure or an address on file. Ask your customs broker what information it needs to verify the status of each entity named on your entries. Under the rule, brokers must verify a client’s U.S.-IOR qualification before making the declaration and retain verification records for five years.
Understand the three new filing fields
CBP states in the rule’s preamble that only foreign IORs that are Canadian are currently eligible for CTPAT validation. For a UK, EU, or other non-Canadian business, the practical route is a CTPAT-validated broker.
CBP has added the following fields to Forms 3461 and 7501 and their electronic equivalents. Agree with your broker in advance on how each field will be completed for your shipments.
1. “U.S. Importer of Record”
Select “Y” when the IOR meets the U.S.-IOR criteria. Select “Y” as well when a broker acts as IOR and the principal on the power of attorney meets those criteria. Select “N” when the IOR or applicable principal does not qualify.
Ask your broker what it will declare for your shipments. Do not assume that a U.S. warehouse, EIN, or U.S. subsidiary means the answer is “Y.” If the information is inaccurate or inconsistent with the entity’s actual status, entries may face problems and CBP may take further enforcement action.
2. “Acting on behalf of”
If the broker lists itself as both the filer and IOR, it must select “Y” when it is filing entry in that role on behalf of a principal. Otherwise, it must select “N.”
This field makes the relationship between the filer, IOR, and principal explicit. Confirm whether your freight forwarder, broker, or logistics provider is acting as the IOR, rather than relying on informal descriptions of its role.
3. “Principal on Power of Attorney”
This field is required when a non-CTPAT-validated broker acts as IOR on behalf of a principal. The broker must report the principal’s IOR number, such as an SSN, EIN, or CBP-assigned number, linked to the principal’s CBP Form 5106.
If a broker or logistics partner acts as IOR for your shipments, check that the correct principal is identified and that the relevant Form 5106 details are current. Missing or mismatched information could prevent an entry from passing CBP’s new validation checks.
Check your broker and shipment arrangements
Use this checklist before January 5 to reduce avoidable delays:
- List every entity used on U.S. entries. Include your own business, any U.S. subsidiary, and any party that acts as IOR under your shipping arrangements.
- Confirm each entity’s IOR status. Check whether it meets the U.S.-IOR definition or must be treated as a foreign IOR.
- Ask your broker about its CTPAT status. If your IOR is foreign and not CTPAT-validated, confirm that the broker making entry is CTPAT-validated.
- Confirm who will be the IOR on each route. Review DDP shipments, marketplace-fulfilled orders, and shipments handled through a 3PL or freight forwarder.
- Check your CBP Form 5106 information. Make sure the principal’s IOR number and identity information are accurate and linked as required.
- Get the field declarations confirmed. Ask what the broker will enter for “U.S. Importer of Record” and “Acting on behalf of,” and when it must report the principal.
Use CBP’s list of CTPAT-validated customs brokers to check broker options. If you need clarification on the new requirements, CBP directs questions to the Office of Trade, Trade Modernization Division, at ForeignIOR@cbp.dhs.gov. CBP also says a prerecorded webinar overview will be posted on its Strengthening Customs Enforcement page.
Don’t confuse a broker’s delay with an importer grace period
Brokers may submit a delayed compliance request by January 5, 2027. That request relates to brokers’ new verification responsibilities. It is not a grace period for foreign importers, and it does not remove the need to provide required filing data.
All brokers are expected to be fully compliant by May 6, 2027. Do not assume that a broker’s request allows your foreign IOR to continue using a non-CTPAT-validated broker after January 5. Confirm your filing route directly with your broker before the effective date.
Keep CBP entry rules separate from Form 5472 obligations
The new CBP fields concern customs entry. They do not replace or change separate federal tax filing obligations.
For example, a foreign-owned U.S. disregarded entity may still need to file Form 5472 with a pro forma Form 1120 when filing requirements apply. The IRS instructions state that failure to file Form 5472 when required can result in a $25,000 penalty per failure, with additional penalties possible if