Dear Valued Customer,
Polaris is sharing this advisory to help customers and their clients prepare for recent U.S. Customs and Border Protection (CBP) developments that may affect U.S.-bound shipments.
Effective September 18, 2026, CBP will implement enhanced enforcement procedures to verify the accuracy and completeness of information associated with new and existing Importer of Record (IOR) numbers.
On September 18, 2026, if CBP determines that information submitted through CBP Form 5106, Create/Update Importer Identity Form, is inaccurate or incomplete, the associated IOR number may be immediately voided and rendered invalid for entering merchandise into the United States. CBP may also take other appropriate enforcement action.
If you or your U.S. customer acts as the Importer of Record, we strongly recommend reviewing the importer information currently on file with the customs broker before September 18, 2026 and before freight is in transit.
What Should Be Reviewed?
Ask the Importer of Record and its licensed customs broker to confirm that the following information is accurate, complete, and current:
- Legal Importer of Record name
- EIN, SSN, or CBP-assigned importer number, as applicable
- Actual physical business address
- Mailing address, if different
- Importer telephone number and email address
- Customs broker Power of Attorney
- Any recent change in legal name, entity structure, ownership, address, contact information, or broker relationship
Important validation details
The physical address must be the importer’s actual physical location. It cannot be the address of a registered agent, customs broker, freight forwarder, business service centre, P.O. box, or another person or entity. The telephone number and email address must be valid and belong directly to the Importer of Record.
Potential Shipment Impact
If an IOR number is voided, a customs entry using that number cannot proceed normally until the importer record is reestablished or another acceptable clearance solution is confirmed.
- Delayed customs clearance
- Freight remaining pending at a Polaris or with the Shipper or other designated facility
- Additional storage or handling
- Changes to delivery scheduling
- Additional coordination among the customer, importer, customs broker, and transportation provider
- Foreign tax and global business identifiers
- Information about manufacturers, producers, shippers, exporters, and other supply-chain participants
- Product and production information
- Supply-chain tracing information
- Foreign export documentation submitted to foreign customs authorities
CBP has stated that it will send written notice of a voided IOR number to the most recent importer email address in its records. The notice will identify the basis for the action and explain how to request reestablishment of the IOR number.
For Frequently Asked Questions please click here
Additional Resources
If you’re unable to update your Form 5106 information via ACE, please email the form to CBP at IORProgram@cbp.dhs.gov
