This article is part of the “Trade Pills” series, a column that provides brief, periodic updates on trade and sanctions-related topics.
On August 19, 2026, U.S. Customs and Border Protection (“CBP”) published a general notice in the Federal Register announcing the launch of enhanced enforcement procedures to verify the accuracy of the information provided by new and existing importers of record (“IORs”) on CBP Form 5106.
Background
CBP is the Department of Homeland Security (“DHS”) component responsible for enforcing compliance with U.S. customs and trade laws, including those applicable to IORs. An Importer of Record is the legal entity named on the import declaration as the party accountable to the customs authority for ensuring that imported goods comply with all applicable laws and regulations. The IOR may be the purchaser of the goods, the foreign seller shipping directly to customers, or a specialist third-party service provider acting as the legal importing entity on behalf of a foreign business.
This enforcement initiative follows Executive Order (“E.O.”) 14411, “Strengthening Customs Enforcement”, signed by President Trump on June 3, 2026. Among other things, the E.O. directs the Secretary of DHS to confirm that active IORs are compliant with all applicable regulations and disclosure requirements.
To obtain an IOR number, an individual or entity must complete and submit CBP Form 5106 (Create/Update Importer Identity Form). This form registers the IOR with CBP and assigns a unique identification number required to clear goods through U.S. customs. The form may be submitted by a licensed customs broker acting on behalf of the IOR, either through the Automated Broker Interface or via email to the relevant Center of Excellence and Expertise.
The form requires the following mandatory information: (1) importer name; (2) IRS Employer Identification Number (“EIN”), Social Security Number (“SSN”), or CBP-assigned number; (3) mailing address; (4) physical location address (if different from the mailing address); (5) phone number; and (6) email address. CBP Form 5106 also includes several optional data elements, such as information regarding the company, business structure, beneficial ownership, and company officers.
Enhanced Enforcement Measures
Pursuant to Section 2(e) of E.O. 14411, CBP is implementing enhanced enforcement measures to ensure the accuracy of IOR information submitted on CBP Form 5106. All information submitted – whether by the IOR directly or by a customs broker acting on its behalf – must be accurate, complete, and attributable solely to the IOR itself. This includes physical and email addresses, phone numbers, EINs, and SSNs. Customs brokers submitting CBP Form 5106 on behalf of a client must hold a valid Power of Attorney executed directly with the IOR.
As of September 18, 2026, CBP will begin voiding IOR numbers where it finds that the IOR, or a customs broker acting on its behalf, has failed to submit complete and accurate information. A voided IOR number loses its validity for all purposes, including the importation of goods into the United States. Additional enforcement measures may follow where CBP deems them appropriate.
Penalties and Liability
Providing inaccurate or incomplete information on CBP Form 5106 may give rise to significant legal consequences for both IORs and customs brokers:
- IORs: any party certifying CBP Form 5106 may be subject to fines or imprisonment under 18 U.S.C. § 1001 for making an intentional false statement or committing deception or fraud. In addition, since IOR data determines who is liable for the payment of duties to CBP, the submission of inaccurate or misleading information may also expose the IOR to liability under the False Claims Act (31 U.S.C. § 3729 et seq.).
- Customs brokers: brokers who submit inaccurate or invalid information on CBP Form 5106 on behalf of an IOR may be subject to specific penalties, pursuant to 19 U.S.C. § 1641.
Practical Takeaways
In light of these enhanced enforcement measures, all IORs should immediately contact their brokers and review the information on file with CBP to ensure that all information is accurate and that the necessary documentation is in place. In parallel, CBP is in the process of revising the regulatory framework governing importer eligibility in accordance with Section 2 of E.O. 14411. Stakeholders should monitor the CBP website and the Federal Register for further updates as this process unfolds.
For further information, please see the notice published in the Federal Register, available at the following link: Accuracy of Importer of Record Data Submitted to CBP.
