Industry News

USA Market Update – Foreign Importer of Record (FIOR) Requirements

Attachments: With this article are the following attachments

Attachment title here...

Further to our 25 June 2026 advisory regarding changes affecting Foreign Importers of Record (FIOR) into the United States, US Customs & Border Protection (CBP) has commenced the first stage of enhanced enforcement associated with Executive Order 14411 – Strengthening Customs Enforcement.

Effective 18 September 2026, CBP commenced enhanced verification of information held for new and existing Importers of Record on CBP Form 5106.

CBP is comprehensively reviewing this information and has advised that where information is inaccurate or incomplete, the associated IOR number may be immediately voided, preventing it from being used to enter goods into the United States until it is re-established.

Importers should ensure the following information held by CBP is accurate and complete:

• physical business address;
• mailing address;
• email address;
• telephone number, including country code; and
• importer identification information.

Of particular importance to Foreign Importers, the physical address must be the actual physical location of the Importer of Record and cannot be the address of a registered agent, customs broker, freight forwarder, business service centre or another person or entity.

CBP has also confirmed that where a customs broker submits Form 5106 information on behalf of an importer, the broker must hold a valid Power of Attorney directly with the Importer of Record, rather than through a freight forwarder or other third party.

What should Foreign Importers do now?

For businesses currently acting as a Foreign Importer of Record in the USA, including those shipping under DDP arrangements, TCF recommends three immediate steps:

1. Verify your Form 5106 information

TCF will work with our US customs partners to identify affected customers and arrange for existing Form 5106 information to be reviewed and updated where required.

2. Establish access to the CBP ACE Portal

Foreign Importers should also consider establishing access to the Automated Commercial Environment (ACE) Secure Data Portal.

ACE provides importers with direct access to important US Customs and import information and gives Foreign Importers greater visibility over their US Customs activity.

We recommend completing the Form 5106 review first, as CBP's ACE registration process relies on the point-of-contact email address currently held against the Importer's Form 5106 record.

3. Be prepared for further Foreign IOR requirements

Executive Order 14411 requires DHS and CBP to develop broader structural reforms affecting Foreign Importers of Record.

Areas to be addressed under the Executive Order, with detailed implementation requirements still being developed, include:

• legal business identity;
• ownership, corporate structure and beneficial ownership;
• business affiliations and related entities;
• US assets and business presence;
• import history and prior customs compliance;
• financial capacity, domestic assets and customs bonding requirements;
• prior supply-chain information;
• Foreign IOR eligibility and "good standing"; and
• CTPAT requirements for Foreign IORs and the customs brokers representing them.

Importantly, the detailed requirements and the manner in which customs brokers will be required to verify this information have not yet been finalised.

TCF therefore does not recommend customers begin assembling extensive documentation or changing their existing import structure based on speculation.

We will continue working closely with our US customs partners and provide affected customers with further guidance as CBP clarifies these requirements.

Does this mean DDP or Foreign IOR shipments need to stop?

For existing formal-entry arrangements, no automatic cessation is required.

Executive Order 14411 does not prohibit foreign businesses from continuing to act as Importer of Record for formal entries. It provides for Foreign IORs to operate under an enhanced compliance framework, including CTPAT requirements and the use of a CTPAT-validated licensed customs broker where applicable.

The Executive Order does, however, direct CBP to prohibit Foreign Importers of Record from filing informal entries. Businesses using Foreign IOR arrangements for low-value or direct-to-consumer/e-commerce shipments should therefore discuss those arrangements separately with TCF and their US customs broker as the implementation requirements are clarified.

There is therefore no need to automatically cease or restructure existing formal-entry DDP or Foreign Importer of Record arrangements.

The immediate priority is to ensure that your Importer of Record/Form 5106 information is accurate and up to date.

We have also attached our Foreign Importer of Record – Key Requirements & Preparation Guide for customers who would like further information.

If your business currently exports to the USA under DDP terms, acts as a Foreign Importer of Record, or ships direct-to-consumer/e-commerce orders into the USA, please contact your TCF representative if you have any questions.

Further Information

CBP – Accuracy of Importer of Record Data Submitted to CBP

CBP – Strengthening Customs Enforcement

Executive Order 14411 – Strengthening Customs Enforcement