Beginning September 18, 2026, U.S. Customs and Border Protection (CBP) may immediately void an Importer of Record (IOR) number if the associated CBP Form 5106 information is inaccurate or incomplete. A voided number cannot be used to make entry, which may disrupt the clearance of affected shipments.
Below: what CBP is checking, which import records are most exposed, and what to confirm with your shipping provider before your next booking.
Why September 18 Matters for Small Importers
This enforcement did not appear out of nowhere. On June 3, 2026, the White House issued Executive Order 14411, “Strengthening Customs Enforcement”, directing CBP to verify that active importers of record are compliant with all applicable regulations and disclosures. On August 19, 2026, CBP published a Federal Register notice turning that order into its first concrete action: a review of Form 5106 data for new and existing importers of record.
Two things make this different from past announcements:
- No promised advance correction period: the notice does not promise an advance warning or a pre-void window to fix errors. CBP may void the number and then send written notice.
- The notice goes to the email on file: CBP will send the voiding notice to the email address the IOR most recently submitted. If that email was never yours, or was never accurate, you may not learn about the voiding until a broker tells you your entry cannot be filed.
If you are still mapping out the bigger picture of shipping from China to the USA, treat this enforcement as one input to that plan, not a reason to pause shipping.
What CBP Is Checking on Form 5106
CBP Form 5106 (Create/Update Importer Identity Form) is how an importer’s identity is registered in CBP’s systems. It records the importer’s name, IRS EIN or SSN (or a CBP-assigned number), mailing address, physical location address, phone number, and email address. It is the record behind every IOR number, filed under 19 CFR 24.5.
The notice specifically emphasizes the accuracy of three data elements:
- Physical address: the actual physical location of the business or individual. A registered agent’s address, a customs broker’s or freight forwarder’s address, a P.O. box, a virtual office, or a business service center should not be used as the importer’s physical address when it is not the actual location associated with the business or individual. Per the form’s instructions, a principal’s home address can serve as the address associated with the business.
- Email address: valid and belonging to the IOR. A broker or forwarder may not substitute their own email, even if they are the party filing the form.
- Phone number: same rule. It must belong to the IOR, not to a third party.
Customs brokers have obligations here too. A broker submitting Form 5106 on an importer’s behalf is expected to verify the information rather than file whatever it receives, and the broker’s power of attorney (POA) must be executed directly with the IOR, not routed through a freight forwarder or another third party (19 CFR 111.36(c)(3)).
The question CBP is asking underneath all of this is simple: for every shipment entering the United States, is there a real, reachable, verifiable importer standing behind the entry?
Why Some Import Arrangements Are Harder to Verify
Many long-accepted industry habits now produce defective records. The records most exposed under this review tend to share one feature: the party named as importer is hard to reach or hard to verify. Common examples include:
- A non-resident importer that listed a U.S. broker’s or agent’s address because it has no U.S. premises
- An e-commerce seller whose record points to a third-party fulfillment center or a virtual office
- A form completed years ago by an accountant or registered agent, never revisited since
- Any record where the email and phone on file belong to a service provider rather than the importer
None of these situations is new, and none of them automatically means anything unlawful occurred. But under the September 18 standard, each of them is a record CBP may treat as inaccurate or incomplete, with the consequences described below.
What This Means for DDP Shipments
If you buy on DDP (Delivered Duty Paid) terms, start with one point: DDP itself does not determine who the Importer of Record is, and this rule does not prohibit DDP shipping.
DDP is a commercial term that allocates costs and responsibilities between seller and buyer. The IOR question is separate: on every entry, some party is named as the importer of record, and that party’s Form 5106 data is what CBP reviews. A DDP shipment can be structured with a real, verifiable importer, a directly executed POA, and a properly arranged bond, or it can be structured in a way where none of that is clear to you. Who handles customs, bond, and import responsibility under DDP depends on how the entry is set up, not on the Incoterm printed on the quote.
The practical takeaway sits between “avoid DDP” and “DDP is fine”: under this enforcement, the structure behind your shipment matters more than the label on the quote. Before your next booking, you should be able to get straight answers to the three questions below, whatever shipping terms you use.
Three Questions to Ask Your Shipping Provider Before Booking
These three questions map directly onto what CBP now verifies:
- Who will be named as the Importer of Record on my shipment? The rule reviews the identity behind the IOR number, so you should know whose number it is. If a provider cannot tell you who the importer of record will be, that answer is itself information.
- Who arranged the customs bond, and does the broker have a direct POA from the IOR? CBP expects the broker’s power of attorney to be executed directly with the importer of record. A freight forwarder or another third party cannot substitute for that direct authorization.
- What importer information or documents might be required, and who coordinates updates if CBP asks? Form 5106 data must be accurate and current. Someone in the chain needs to own updates and responses to CBP, so confirm who that is before your cargo is on the water, not after.
A professional shipping provider should be able to explain the relevant responsibility structure and tell you what information you need to provide, even when certain broker or client details cannot be disclosed for confidentiality reasons.
What Happens If an IOR Number Is Voided
Per the Federal Register notice:
- The voided IOR number becomes invalid for any purpose, including making entry. Because the voided number cannot be used to make entry, affected shipments may face entry and clearance disruption until the issue is resolved. In practice, that may mean holds, delays or accumulating port charges; what to do in the first 48 hours depends on who receives the notice and how fast they act.
- CBP issues a written notice to the email address the IOR most recently submitted, explaining the basis for the voiding and how to request reestablishment. Where applicable, CBP may copy the broker that most recently filed an entry for that importer.
- Reestablishment is possible, but the notice does not publish a timeline. The notice says CBP will explain what information and documentation are required to request reestablishment. Check the current CBP Form 5106 FAQ and related guidance before submitting a request.
One more reason to take the data seriously: CBP frames inaccurate Form 5106 information as material to obligations owed to the government, and the notice references potential exposure under federal false-statement statutes, the False Claims Act, and customs broker penalty provisions. For most small importers the realistic risk is a stalled supply chain, but the legal framing shows how seriously CBP is treating the data itself.
A Practical Pre-Shipment Checklist
Before your next U.S.-bound shipment after September 18:
- [ ] Confirm which party is named as Importer of Record on your entries
- [ ] Verify the physical address, email, and phone on Form 5106 belong to that importer, not a broker, forwarder, or other third party
- [ ] Make sure the email on the importer record is actively monitored, since that is the channel CBP uses for voiding notices
- [ ] Decide who is responsible for keeping importer information current and responding to any CBP request, and keep a record of what was filed and when
FAQ: CBP Form 5106 enforcement and importer of record rules
What is CBP Form 5106?
The Create/Update Importer Identity Form. It registers an importer’s identity (name, tax ID, addresses, phone, and email) in CBP’s systems and is the record behind every Importer of Record number. CBP’s current revision is available on the CBP website.
Who is the Importer of Record on a DDP shipment?
DDP terms do not automatically determine the IOR. The importer of record is whichever party is named on the customs entry, and that depends on how the shipment is structured. Before booking, confirm with your provider who will be named as IOR. The answer should be specific, not vague.
Can a foreign company be an Importer of Record without a U.S. entity?
Foreign importers of record exist and can be registered with a CBP-assigned number. What the September 18 enforcement changes is the scrutiny applied to the registered data: the physical address, email, and phone on Form 5106 must be accurate and directly connected to the importer, and Executive Order 14411 signals further eligibility and vetting requirements still to come through rulemaking.
What happens if CBP voids an IOR number?
The number becomes invalid for any purpose, including filing entries. CBP notifies the IOR in writing at the most recently submitted email address, with instructions for requesting reestablishment. The notice says CBP will explain what information and documentation are required to request reestablishment, and CBP has not published a processing timeline.
Does CBP Form 5106 enforcement apply only to foreign importers?
The notice applies to new and existing Importers of Record generally. U.S. and foreign importers should ensure that their Form 5106 information is complete, accurate and current.
Does this rule ban DDP shipping from China?
No. The enforcement targets inaccurate or incomplete importer identity data, not any particular shipping term. What matters is that every shipment, DDP or otherwise, has a real importer of record behind it whose Form 5106 data is accurate and whose broker holds a properly executed POA.
This article is for general informational purposes only and does not constitute legal advice. Importer obligations depend on your specific entry structure, and requirements may change as CBP issues further guidance under Executive Order 14411. For decisions about your import structure, consult a licensed customs broker or trade counsel.
