Executive Order 14411, signed on 3 June 2026, will stop most overseas companies acting as their own US importer of record on easy terms. A “foreign” importer of record will lose informal entries for low-value shipments, will generally need a single-transaction bond for every formal entry, and must use a CTPAT-validated customs broker. CBP is still writing most of the rules, but the 180-day deadline falls at the end of November 2026, so overseas sellers should plan now. The simplest fix for most is a US-based importer of record partner.
If you sell into the US from Australia, the UK, Canada, Europe or Asia, the way your goods clear US customs is about to change. This guide explains what the new importer of record rules say, what CBP has already done, what it means for overseas sellers, and the practical options available.
This is general information as at 14 October 2026, not legal or customs advice. The rules are still being written, so confirm your situation with a licensed customs broker or trade lawyer.
What is changing for importers of record?
The importer of record (IOR) is the party legally responsible for a US import: declaring the goods correctly, paying duties and taxes, and holding a customs bond. Until now, an overseas company could be the importer of record for its own goods by appointing a US agent and filing through a licensed broker.
Executive Order 14411, “Strengthening Customs Enforcement”, splits importers of record into two groups:
| US importer of record | Foreign importer of record | |
|---|---|---|
| Who qualifies | A US citizen or permanent resident, or a US-organised entity located in the US (principal place of business, physical presence and sufficient tangible assets in the US) whose controlling beneficial owners are US citizens or permanent residents | Any importer of record that does not meet the US definition, including many US subsidiaries of overseas companies |
| Informal entries (generally up to US$2,500) | Allowed | To be prohibited |
| Continuous bond | Allowed | Not allowed for formal entries unless CBP permits |
| CTPAT | Not required | Must be CTPAT-validated (if eligible) or file through a CTPAT-validated broker |
The ownership test is the detail most overseas sellers miss. A US company owned and controlled by an Australian or UK parent is likely to be treated as a foreign importer of record, even with a US address.
What will a foreign importer of record lose?
- Informal entries: every shipment will need a formal entry, with the extra broker fees and paperwork that brings.
- Continuous bonds: instead of one annual bond, expect a single-transaction bond on each entry, which costs more and ties up cash.
- Broker choice: you will need a CTPAT-validated broker, and some brokers may decline foreign importer of record clients altogether.
- Light-touch setup: all importers of record face new disclosures on ownership, import volumes, affiliations and US assets, plus a “good standing” test.
- Leniency on mistakes: penalty mitigation is being cut to a floor of 50% of the assessed penalty, with no mitigation for repeat offenders.
The two setups we see most often with Australian and UK brands entering the US are the most exposed: shipping parcels direct to US customers from overseas, and importing pallets into a US 3PL with the overseas company named as importer of record. Both still work today, but both will cost more under a foreign importer of record, so it is worth deciding on a new structure before the rules land rather than after.
What has CBP implemented so far?
Most of the order needs CBP rulemaking before it applies, but enforcement has already started:
| Date | What happened |
|---|---|
| 29 August 2025 | US de minimis (duty-free entry under US$800) suspended for all countries; still suspended, with a statutory repeal due from 1 July 2027 |
| 3 June 2026 | Executive Order 14411 signed |
| 12 August 2026 | CBP CTPAT alert sets out how brokers should handle foreign importers of record (guidance, not yet law) |
| 18 September 2026 | CBP starts voiding importer of record numbers with inaccurate or incomplete CBP Form 5106 data. A voided number cannot be used to enter goods. |
| 8 October 2026 | Proposed rule requiring a bond on every informal entry; comments close 7 December 2026 |
| Around 30 November 2026 | 180-day deadline for CBP to set asset and bond minimums, disclosures, good standing and vetting rules |
Current law still applies until the new rules take effect, but the Form 5106 checks are already live. If your importer of record record shows a broker’s or forwarder’s address instead of your own, fix it now.
What does this mean for overseas sellers?
- Higher cost per shipment: formal entries and single-transaction bonds on every shipment make small, frequent imports expensive.
- Direct-to-consumer parcels from overseas become harder: with de minimis gone and informal entries closed to foreign importers of record, shipping individual orders from home is the least efficient model.
- More cash tied up: bonds and asset requirements absorb working capital.
- Delay risk: goods arriving under a voided or non-compliant importer of record number can be held and moved to a general order warehouse after 15 days.
- Bigger penalties: classification and valuation mistakes will cost more, so good data matters more.
Our guide to the end of de minimis covers the parcel side in more detail.
What are the solutions for overseas sellers?
| Option | How it works | Suits |
|---|---|---|
| US importer of record partner | A US-based company acts as importer of record for your goods, using its own bond and compliance processes | Most overseas brands without a qualifying US entity |
| US distributor or wholesaler | You sell to a US buyer who imports the goods | B2B brands happy to give up some margin and control |
| Bulk import to a US 3PL | Ship consolidated pallets or containers on fewer formal entries, then fulfil US orders domestically | DTC brands with steady US demand |
| US entity | Set up a US company with real US presence and assets | Larger brands; check the ownership test and US tax exposure first |
For most of the overseas sellers we work with, the answer is a combination: a US importer of record partner bringing stock into a US 3PL in bulk, with orders shipped domestically from there. Warenous works with US importer of record partners and can set this up alongside your US warehouse. See our US 3PL page for locations.
Whatever you choose, take these steps now:
- Check your current importer of record status against the US definition, including who owns and controls it.
- Review your CBP Form 5106 data so your number is not voided.
- Talk to your broker about CTPAT validation and whether they will keep acting for foreign importers of record.
- Model the cost of single-transaction bonds and formal entries against your shipment pattern.
- Decide on a structure before the end of November, and allow time to switch.
Frequently asked questions
Can an overseas company still be a US importer of record?
Yes, for now. A nonresident company can still act as importer of record through a US agent and a licensed broker. Once CBP implements the new rules, it will be a “foreign importer of record” with tighter conditions and higher costs.
Does setting up a US company solve the problem?
Not always. To count as a US importer of record, the entity must be located in the US with real assets, and its controlling beneficial owners must be US citizens or permanent residents. A US subsidiary owned by an overseas parent may still be treated as foreign. Take advice before you set one up.
When do the new importer of record rules start?
Some parts, such as CBP’s Form 5106 checks, are already in force. Most other changes depend on rules CBP is drafting, with key deadlines around the end of November 2026. Expect changes to roll out from late 2026 into 2027.
What is an importer of record service?
A US company that acts as importer of record for your goods, using its own bond, broker relationships and compliance processes. You pay a fee per shipment or per month, and it takes on the legal role of importer.
How can Warenous help?
We connect overseas brands with US importer of record partners and pre-screened US 3PL warehouses, so your goods can be imported in bulk and your US orders fulfilled domestically. Our matching service is free.
Need a US importer of record?
Warenous connects overseas sellers with US importer of record partners and US 3PL warehouses, so you can keep selling into the US without the extra cost and risk.
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