Overview
- Customs and Border Protection (CBP) is reviewing importer of record information.
- If the information is inaccurate, CBP may void the current importer of record (IOR) number, or implement other enforcement actions.
- If the IOR number is invalidated, importers can no longer import goods under this number.
Executive Order 14411 was issued in June, calling for “customs reform” and “customs enforcement”. As a result, CBP issued a Notice titled “Accuracy of Importer of Record Data Submitted to CBP”. This document outlines the process by which CBP intends to rectify inaccurate IOR information and attempt to maintain a more updated listing of IOR contacts. To become an IOR, an entity must file a Form 5106 with identifying and contact information including address, telephone number, taxpayer identification number, and email address.
What’s Happening: CBP Form 5106 Reviews
In the Notice, CBP states that “beginning on September 18, 2026, if CBP determines that an IOR or customs broker acting on behalf of an IOR has failed to provide complete and accurate information, CBP will void the IOR number, rendering it invalid for any purpose, including entering imported merchandise into the United States.” This means that companies with planned imports should be especially proactive with reviewing and updating their import information. The Notice also emphasizes that the location, phone number, and email address must be of the IOR and not their broker’s or that of a third party. Practically, this also means that Forms 5106 should be updated if an employee who is a listed contact leaves the company.
Possible Implications for Importers of Record and Customs Brokers
Further, not updating data may result in more serious compliance and other enforcement actions. In fact, the Notice warns that “because IOR data is an important identifier for liability for payment of duties, the provision of inaccurate or misleading information on CBP Form 5106 is material to an obligation to pay money to CBP and could subject the IOR or associated individuals to liability under the False Claims Act or other laws”.
The Notice also addresses implications for brokers. Brokers may need to ensure their email, phone, and address is not listed in lieu of their clients’. Brokers should confirm that powers of attorney are valid and properly executed by the importer. Broker penalties and other actions may result if inaccurate information is submitted.
How We Can Help
Many importers and brokers now need to proactively review their Form 5106 information. Forvis Mazars can help with this process, and work with brokers to identify where updates are needed. Reach out to a professional today.