In an interim final rule expected to be published in the Federal Register November 6, 2026, CBP is announcing that all foreign importers of record (IORs) will be required to either be a Customs Trade Partnership Against Terrorism (CTPAT) validated participant or use a CTPAT validated and licensed customs broker to enter merchandise for consumption into the U.S. The new requirements are expected to go into effect January 5, 2027.

CBP is instituting this new requirement for foreign IORs in compliance with Executive Order (E.O.) 14411 (Strengthening Customs Enforcement). Further, to implement these new requirements, CBP is establishing a new part 110 (Importers of Record) in title 19 of the CFR.

Under the interim final rule a foreign IOR is any person or entity that does not fit the definition of a U.S. IOR. The new CFR section 110 defines a U.S. IOR as an individual who is a United States citizen or lawful permanent resident, or an entity that is organized under the laws of the United States, is located in the United States, and maintains at all times:

1. At least 51% of beneficial owner(s) who are United States citizens or lawful permanent residents and have control of the entity; or
2. Direct ownership of a significant amount of unencumbered real property in the United States.

Customs brokers may individually request “delayed compliance” with the new foreign IOR requirements. If a grace period is granted, a broker must demonstrate a “good faith effort” to comply with the new IOR requirements. All brokers are expected to be in full compliance with the requirement by May 6, 2027.

January 5, 2027 is the expected final date for submission of comments on this interim final rule.

For further information about this and other customs matters, contact George Tuttle III at geo@tuttlelaw.com or 415-986-8780.

The information in this article is general in nature and is not intended to constitute legal advice or to create an attorney-client relationship with respect to any event or occurrence and may not be considered as such.

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