CBP Changes Requirements for Acting as Importer of Record (IOR)

CTPAT Validation; US IOR Declarations; and New Broker Verification Duties

The New Rules will take effect on January 5, 2027

There will be new definitions as to what qualifies as a “ US Importer “ or “ Foreign Importer.”  Just because an importer has a USA EIN does not mean they will be treated as a US Importer:

 

Who qualifies as a US Importer

An individual person qualifies only if they are a U.S. citizen or lawful permanent resident.

A corporate entity qualifies only if it:
(i) is located in the United States
(ii) is organized under U.S. law, and
(iii) either

  • (A) at all times has at least 51% of its beneficial owners who are U.S. citizens or lawful permanent residents and have control of the entity, or
  • (B) at all times maintains direct ownership of a significant amount of unencumbered real property in the United States.

Any IOR that does not meet these criteria is a foreign IOR. The US IOR distinction will be subject to CBP Verification by CBP’s Center of Excellence and Expertise.

How to Import into the USA as a Foreign IOR
All entities that are designated by these new rules as a Foreign Importer of Record will not be able to import to the USA unless they are themselves CTPAT-validated or they use a CTPAT-Validated Customs Broker. 

PMK has been CTPAT-Validated since 2006.

What Documentation is Required

As a CTPAT-Validated Customs Broker, PMK is required to conduct all due-diligence to confirm the legitimacy of our clients. We will be reaching out to all of our Importers to review Power of Attorney (PoA) documentation and, if necessary, may require any or all of the following:

  1. Copy of Corporate Minutes listing Corporate Officers; and, for LLCs, a list of all Members
  2. Confirmation that the active Corporate Officer’s signature is on the POA
  3. For FIORs, two Corporate officers must be available signatories
  4. Government-issued identification of the person who signed the POA
  5. Valid “ Active” Secretary of State Registration from the State in which you do business
  6. EIN Approval letter from the IRS (CP757 or equivalent)
  7. Local Business License or Permit

Immediate Next Steps for all Importers, USA IOR and Foreign IOR

Please confirm that you have supplied all of the above documentation to your Customs Broker, and
Confirm that your current broker is CTPAT-Validated. 

To obtain more information about requirements and what action you may need to take, please contact us. The answers to the questions may be highly technical and require more than a simple email exchange. Email compliance@PMKintl.com