New U.S. Customs Clearance Rules for Nonresident Importers Take Effect January 5, 2027
U.S. Customs and Border Protection (CBP) announced new rules for foreign importers of record on November 6. Starting January 5, 2027, entities classified as foreign importers of record must either be CTPAT-validated themselves or engage a CTPAT-validated U.S. licensed customs broker to handle import declarations within the specified scope.
For sellers shipping from China, the immediate impact concerns who serves as the importer of record in the U.S. and which customs broker files the declaration. Both Chinese companies acting as their own importers and sellers importing through U.S.-registered companies need to verify their entity classification and their customs broker's qualifications.
Effective Date and Transition Arrangements
The document, titled “Heightened Requirements for Foreign Importers of Record,” is numbered 2026-22735 and is an interim final rule.
| Date | Details |
|---|---|
| November 6, 2026 | Published in the U.S. Federal Register |
| January 5, 2027 | Rule takes effect; deadline for public comments |
| Before January 5, 2027 | Licensed customs brokers may apply for an extension to comply with the client verification obligations under 19 CFR 111.29 |
| May 6, 2027 | Latest date specified in the document for customs brokers to achieve full compliance |
The extension applies to customs brokers' client verification obligations and must be requested as prescribed. May 6 should not be interpreted as a blanket grace period allowing all foreign importers to continue using their existing customs clearance arrangements.
Who Qualifies as a Foreign Importer of Record?
The Importer of Record (IOR) is the party responsible for a U.S. import declaration. The rule distinguishes U.S. IORs from foreign IORs under the newly introduced 19 CFR 110.2, rather than relying solely on where a company is registered or whether it has a U.S. tax identification number.
To qualify as a U.S. IOR, an individual must be a U.S. citizen or lawful permanent resident.
A business must be located in the U.S., be established under U.S. law, and meet one of the following two conditions:
- At least 51% of its beneficial owners must at all times be U.S. citizens or lawful permanent residents who exercise control over the business;
- The business must at all times directly hold a substantial amount of unencumbered U.S. real property.
CBP may also verify whether the business actually operates in the U.S., considering factors such as its principal place of business, substantive operating premises, employees and revenue, assets, and capital adequacy. Entities that do not meet the U.S. IOR criteria are treated as foreign IORs.
Therefore, a U.S. company established by a Chinese seller cannot automatically be classified as a U.S. IOR solely on the basis of a U.S. certificate of incorporation, EIN, or U.S. address. Whether it meets the criteria must be verified by examining its ownership, control, operations, and assets.
What Declaration Options Are Available to Foreign IORs?
CTPAT is the U.S. Customs Trade Partnership Against Terrorism. This rule specifically requires “validated” status.
| Importer Status | Arrangements Under the New Rule |
|---|---|
| The foreign IOR is itself CTPAT-validated and has the relevant right to file import declarations | It may file declarations itself or engage a U.S. licensed customs broker; the appointed broker is not additionally required to be CTPAT-validated solely because the importer is foreign |
| The foreign IOR is not itself CTPAT-validated | It must engage a CTPAT-validated U.S. licensed customs broker |
| A U.S. IOR that meets the new criteria | It does not need to obtain CTPAT validation solely because of this rule and may continue to use a licensed customs broker that is not CTPAT-validated, as permitted by the regulations |
If a customs broker acts on behalf of a foreign principal and serves as the IOR in the broker's own name, the rule also requires the principal's status to be reviewed. Simply naming the customs broker as the IOR does not remove the need to examine the underlying relationship with the foreign principal.
Before conducting customs business on a client's behalf, including serving as the client's IOR, a customs broker must obtain a valid power of attorney (POA).
Which Import Declarations Are Affected?
The new 19 CFR 141.21 applies to formal entries of merchandise imported for consumption, as well as informal entries requiring CBP Form 3461, Form 7501, or the corresponding electronic data.
CBP states in the document that, operationally, the rule covers all formal entry types and informal entry types 11, 12, and 13. Type 13 covers mail entries, so the rule should not be understood as affecting only bulk commercial shipments.
For international express, air freight, and postal service channels, applicability should be determined based on the actual import entry type, the IOR, and its appointed customs broker. The rule does not determine applicability uniformly by carrier brand, such as DHL, UPS, FedEx, or EMS.
The rule does not impose a blanket ban on foreign IORs using informal entries. Foreign IORs that meet the CTPAT requirements may continue to use them as permitted by the regulations; CBP states in the document that it will continue monitoring the associated risks.
What Information Must Customs Brokers Verify?
Before declaring to CBP that a client is a U.S. IOR, a customs broker must request and review the client's records to confirm that the client meets the criteria under 19 CFR 110.2.
If verification shows that the client is actually a foreign IOR and the customs broker is not itself CTPAT-validated, the broker cannot continue filing declarations for that client under arrangements that do not comply with the new rule. Records related to status verification must be retained for five years from the verification date.
For entities that inaccurately declare their status as a U.S. IOR, CBP may require the entry summary to be submitted together with the import declaration and revoke immediate delivery privileges. Sellers importing through a U.S. company should ensure that their declared status is consistent with their actual ownership, control, and business operations.
What should Chinese sellers check before shipping?
When preparing goods for import customs clearance on or after January 5, 2027, first confirm the following with your logistics provider or U.S. customs broker:
- Who is the actual IOR for this shipment, and is it classified as a foreign IOR under the new standards?
- If it is a foreign IOR, will it meet the CTPAT validation requirements itself or through an authorized licensed customs broker?
- Which type of import declaration will be used, and are the required power of attorney and customer verification documents complete?
- If the customs broker mentions an extension, which specific obligation does it cover, and does it apply to the current arrangement?
This rule changes the requirements for importing entities and customs brokerage qualifications. It does not impose a uniform additional tariff, courier surcharge, or fixed per-shipment fee on goods from China. Whether a change of customs broker, additional documentation, or an adjustment to service fees is needed should be confirmed by the U.S. customs broker handling the shipment.
Sources
- U.S. Federal Register: Heightened Requirements for Foreign Importers of Record, November 6, 2026
- U.S. Federal Register: Official Full Text
- Sandler, Travis & Rosenberg: CBP Imposes Heightened Requirements for IORs and Customs Brokers, November 5, 2026
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