U.S. Customs and Border Protection (CBP) has announced enhanced enforcement procedures aimed at verifying the accuracy of information provided by new and existing Importers of Record (IORs).
The action represents an initial step in CBP’s implementation of Executive Order 14411, “Strengthening Customs Enforcement” and signals increased attention to importer compliance and the accuracy of information submitted to CBP.
Enhanced Review of Importer of Record Information
To establish or update an Importer of Record number, an importer—or a licensed customs broker acting on the importer’s behalf—must submit CBP Form 5106, Create/Update Importer Identity Form. Required information includes:- Importer name
- IRS Employer Identification Number (EIN), Social Security Number (SSN), or CBP-assigned number
- Mailing address
- Physical location address, when different from the mailing address
- Telephone number
- Email address
What This Means for Importers
While CBP's current notice specifically focuses on the accuracy of Importer of Record information, it also reflects a broader emphasis on customs enforcement and importer accountability. Importers are ultimately responsible for exercising reasonable care and ensuring that information submitted to CBP on their behalf is complete and accurate. Buckland strongly recommends that importers use this opportunity to review their overall customs compliance processes, including:- Review Importer of Record information: Confirm that company names, addresses, tax identification information, contact information, and other information provided to CBP remain current and accurate.
- Review import and export documentation: Ensure commercial invoices, packing lists, certificates, declarations, and other supporting documentation contain complete and accurate information.
- Regularly review tariff classification: Establish processes to periodically validate HTS classifications and evaluate whether regulatory or tariff changes affect imported products.
- Monitor tariff and duty exposure: Regularly assess the impact of new tariffs, additional duties, trade remedies, and other regulatory developments on your products.
- Review supplier-provided information: Closely monitor how suppliers, manufacturers, and other third parties complete invoices, product descriptions, origin information, and other documentation used to prepare customs entries.
- Validate country of origin and valuation information: Ensure origin determinations and declared values are properly supported and consistently documented.
- Maintain internal compliance controls: Establish documented procedures for reviewing customs data, correcting inaccuracies, maintaining records, and escalating potential compliance concerns.