U.S. Customs and Border Protection (CBP) has issued new importer qualification, verification, and entry-filing requirements effective January 5, 2027.
Foreign importers must either be CTPAT validated or use a CTPAT-validated licensed customs broker for covered consumption entries. Customs brokers must also verify clients’ claimed U.S. importer status and maintain supporting records.
Please review the requirements below and coordinate with your Dimerco Express (U.S.A.) brokerage representative to prepare.
1. Key Dates
| Date | Requirement |
|---|---|
| January 5, 2027 | New foreign-importer filing restrictions, entry declarations, and broker verification requirements take effect, subject to approved limited extensions. |
| Before January 5, 2027 | Eligible brokers should submit requests for delayed compliance with the § 111.29 verification requirement. CBP approval is required. |
| January 5, 2027 | Public comments due under docket USCBP-2026-1387. |
| May 6, 2027 | Latest compliance date for the § 111.29 broker verification requirement where CBP has approved delayed compliance. Other requirements remain effective January 5, 2027. |
An approved broker verification extension does not postpone the foreign-importer CTPAT filing restrictions.
2. Does Your Company Qualify as a U.S. Importer of Record?
| Importer Type / Qualification Route | Requirement |
|---|---|
| Individual | U.S. citizen or lawful permanent resident. |
| Business entity—baseline requirements | Located in the United States and organized under U.S. law, plus continuously satisfies one of the following two routes. |
| Beneficial-owner route | At least 51% of beneficial owners are U.S. citizens or lawful permanent residents and have control of the entity. |
| Real-property route | Direct ownership of a significant amount of unencumbered U.S. real property. |
| Does not meet the applicable criteria | Classified as a foreign importer of record (IOR). |
A beneficial owner is generally a natural person who exercises substantial control over an entity or owns or controls at least 25% of its ownership interests. Review may therefore extend beyond the immediate corporate shareholder or day-to-day contact.
A U.S. address, EIN, or U.S. incorporation alone is insufficient. Foreign-owned U.S. subsidiaries require particular review. CBP has not established a fixed dollar threshold for “significant” unencumbered real property. Cash, inventory, and equipment may support the U.S.-presence assessment but do not replace the real-property qualification route.
3. Who May File Covered Entries?
| IOR status | Permitted filing arrangement |
|---|---|
| Qualifying U.S. IOR | May use a licensed customs broker, with or without CTPAT validation, or self-file if otherwise eligible. |
| CTPAT-validated foreign IOR | May use a licensed customs broker, with or without CTPAT validation, or self-file if otherwise eligible. |
| Foreign IOR without CTPAT validation | Must designate a CTPAT-validated licensed customs broker. |
The rule covers formal consumption entries and covered informal entries using Forms 3461/7501 or electronic equivalents, including informal entry types 11, 12, and 13. It also covers consumption withdrawals from bonded warehouses and foreign-trade zones. Foreign-IOR informal entries are restricted—not completely prohibited.
CBP states that only Canadian foreign IORs are currently eligible for importer CTPAT validation. Other foreign IORs generally need to use a CTPAT-validated broker.
4. CTPAT Certification vs. CTPAT Validation
CTPAT certification is CBP’s initial acceptance into the Customs Trade Partnership Against Terrorism program.
CTPAT validation follows CBP’s verification of the participant’s supply-chain security practices.
A pending CTPAT application does not confer CTPAT certification or CTPAT validation.
A CTPAT-certified participant awaiting validation remains CTPAT certified—not CTPAT validated—and cannot rely on certification alone to satisfy this rule’s CTPAT-validation requirement.
Broker verification of U.S. IOR qualification is separate from the CTPAT program.
Using a CTPAT-validated broker does not confer CTPAT benefits on the importer.
5. Importer Verification and Supporting Records
Brokers must verify clients’ claimed U.S. IOR status and conduct ongoing verification throughout the business relationship. Documentation is assessed case by case; not every item below is required for every importer.
| Verification Area | Examples of supporting records |
|---|---|
| Citizenship / lawful permanent residence | U.S. passport, birth certificate, Certificate of Naturalization/Citizenship, or Permanent Resident Card (Form I-551). |
| U.S. business organization and location | State registration, business license, Certificate of Occupancy, leases, utility bills, insurance, and invoices/purchase orders showing the business address. |
| Beneficial ownership and control | Organizational charts, shareholder records, stock certificates, corporate resolutions, tax returns, and supporting ownership/control information. |
| Qualifying real property | Deeds, titles, mortgage records/releases, property-tax records, and evidence of direct ownership and unencumbered value. |
| Other U.S. assets | Bank statements, TreasuryDirect statements, warehouse/inventory reports, third-party logistics records, equipment titles, invoices, and lien records. |
| Profitability / capitalization | Financial statements, revenue records, tax returns, business plans, loans, or lines of credit. |
Officer declarations may supplement—but do not replace—verification of claimed assets. Records should demonstrate a genuine, continuing U.S. presence rather than assets temporarily acquired solely to qualify.
Brokers must also:
- Confirm and document that they are dealing with the client whose identification is presented and that the client is legitimately connected to the importations.
- Retain verification records for five years from verification and provide them to CBP upon request.
- Request additional information when concerns arise; if unresolved, decline to verify U.S. IOR status or decline the business.
6. Entry Declarations and Power of Attorney
| Area | Requirement |
|---|---|
| Entry declarations | Declare U.S. IOR qualification at entry and entry-summary filing through updated Forms 3461/7501 or electronic equivalents. |
| Power of attorney (POA) | Obtain a valid POA before conducting customs business, including acting as IOR for a principal. |
These requirements apply in addition to the verification and recordkeeping obligations above.
7. Noncompliance Risks
Potential consequences include:
- ACE entry-summary rejection where applicable CTPAT-validation requirements are not satisfied.
- Live entry requirements—entry summary and estimated duty payment before release—and discontinuance of immediate-delivery privileges for inaccurate U.S. IOR declarations.
- Applicable civil penalties or broker administrative enforcement.
- Voiding of an IOR number for inaccurate or incomplete Form 5106 information.
- Enforcement depends on the facts and applicable statutory requirements; penalties are not automatic for every documentation discrepancy.
8. Actions to Take Now
| Action | What we recommend |
|---|---|
| Review importer classification | Assess your importing legal entity, beneficial ownership/control, and U.S. operations against the new criteria. |
| Confirm CTPAT validation status | Verify the applicable importer’s or filing broker’s actual CTPAT-validation status—not a pending application or CTPAT certification alone. |
| Gather supporting records | Prepare applicable identity, ownership, operational, financial, and property documents. |
| Check POA and Form 5106 | Confirm legal names, importer numbers, addresses, contacts, and principal information are accurate and consistent. |
| Report material changes | Notify your brokerage representative of changes affecting ownership, control, location, representatives, or qualifying assets. |
| Arrange secure document submission | Contact your Dimerco representative before sending sensitive identity or financial information. |
Need Assistance with U.S. Import Compliance?
Navigating the new U.S. importer requirements may involve additional verification, documentation, and customs brokerage arrangements. Contact Dimerco to discuss your import operations and prepare for the upcoming regulatory changes.