Prepare Now: CBP Establishes New CTPAT-Based Requirements for Foreign Importers of Record

U.S. Customs and Border Protection (CBP) has issued an interim final rule that will significantly impact companies acting as Importers of Record (IOR) for U.S. imports. Effective January 5, 2027, the rule establishes new qualification standards for both U.S. and Foreign Importers of Record and introduces heightened requirements for foreign entities importing into the United States.

In conjunction with the new rule, CBP has also issued CSMS 70381183, announcing new data elements for CBP Forms 3461 and 7501 that will identify importer status beginning January 5, 2027.

As part of the new regulations, CBP has established 19 CFR Part 110, creating formal definitions and qualification criteria for both U.S. Importers of Record (U.S. IORs) and Foreign Importers of Record (Foreign IORs). Importantly, the new Foreign IOR definition differs from the current framework used for Nonresident Importers (NRIs), potentially impacting many companies that currently import under existing structures.

Under the new regulations, a Foreign IOR must either:

• Be a Customs Trade Partnership Against Terrorism (CTPAT) validated participant, or
• Use a licensed customs broker who is a CTPAT validated participant.

Willson International Inc. is a validated CTPAT partner and can assist importers in meeting these new requirements.

The rule also fundamentally changes how CBP determines whether an importer qualifies as a U.S. or Foreign IOR. To qualify as a U.S. IOR, an entity must be organized and located in the United States and meet specific ownership or asset criteria, including:

• At least 51% beneficial ownership and control by U.S. citizens or lawful permanent residents; or
• Ownership of a significant amount of qualifying unencumbered U.S. property.



Entities that do not meet these requirements may be classified as Foreign IORs and become subject to the new CTPAT-related obligations.



CBP’s objective is to strengthen compliance, accountability, and supply chain security. Companies currently utilizing foreign entities as Importers of Record should begin evaluating their importer structure, ownership profile, and compliance readiness well before the January 2027 implementation date.

For additional information, review the Federal Register publication: Heightened Requirements for Foreign Importers of Record.

https://www.federalregister.gov/documents/2026/11/06/2026-22735/heightened-requirements-for-foreign-importers-of-record

CSMS: https://content.govdelivery.com/bulletins/gd/USDHSCBP-431ee7f?wgt_ref=USDHSCBP_WIDGET_2