By Andy Wang     Photo：CANVA

For many Asian companies setting up a U.S. Importer of Record (IOR) structure, the first steps have traditionally been fairly familiar: CBP Form 5106, a CBP-assigned importer number, a customs bond, and a direct authorization relationship with a U.S. customs broker.

Those building blocks are still in place.

What changed in 2026 is the level of scrutiny around the importer itself. U.S. Customs and Border Protection (CBP) is looking more closely at whether the company behind the IOR is real, whether its address and contact information can be verified, and whether the importer can continue to meet the requirements tied to that status over time.

The first concrete date is September 18, 2026.

CBP has formally begun enhanced verification of Form 5106 data for both new and existing IORs. If the information is incomplete or inaccurate, CBP will void the associated IOR number, making it invalid for U.S. import entry.

That is where this year’s IOR changes begin to affect day-to-day import operations in a very practical way.
 

1. Can Foreign Companies Still Use a Foreign IOR or NRI Structure?

Yes.

Under the current rule in 19 CFR § 141.18, a nonresident corporation may still enter merchandise for consumption in the United States if it has an authorized resident agent for service of process and files the required CBP Form 301 bond with a resident corporate surety.

There is currently no generally applicable rule requiring every Asian company to establish a U.S. entity before it can use a Foreign IOR or Nonresident Importer (NRI) structure.

Foreign IOR and NRI structures are still available today.

The bigger change is what happens after the structure is set up.

Companies also need to make sure their IOR data can stand up to ongoing verification.
 

2. Since September 18, Form 5106 Data Has Been Under Closer Review

On August 19, 2026, CBP published a Federal Register notice titled “Accuracy of Importer of Record Data Submitted to CBP.” The notice states that CBP is comprehensively reviewing Form 5106 information on file for both new and existing IORs.

Several data points now deserve particular attention.

The physical address must belong to the IOR itself. CBP has made clear that the address should be associated with the business or individual and should not be substituted with the address of a registered agent, customs broker, freight forwarder, P.O. Box, business service center, or another unrelated party.

The email address must be valid and belong directly to the IOR.

The phone number must also connect directly to the IOR rather than to a broker, forwarder, or other third party.

The EIN, SSN, or CBP-assigned number provided on the form must also be complete and accurate. When Form 5106 information is submitted or updated, the party certifying the data should take appropriate steps to verify the information before filing.

This matters especially for companies that have used the same importer record for years.

A moved office, a former employee’s email account, an inactive phone number, or outdated company details may once have been treated as a routine update issue. They can now affect whether the IOR number remains usable.
 

3. If an IOR Number Is Voided, It Cannot Be Used for Import Entry

Beginning September 18, 2026, CBP will void an IOR number if it determines that the Form 5106 information is incomplete or inaccurate.

Once voided, the number is invalid for any purpose, including entering imported merchandise into the United States.

CBP sends the notice to the most recent email address the IOR has provided. If a customs broker recently filed entries for that importer, CBP may also copy the broker on the notice.

The notice explains why the number was voided and what information must be submitted to request reestablishment. The IOR itself, or a customs broker holding a valid Power of Attorney (POA), may contact CBP to begin that process.

There is a very practical risk here.

If the email address in CBP’s records is already wrong or inactive, the company may not learn immediately that its IOR number has been voided.

The email field is no longer a minor administrative detail.

For companies that already have an IOR, one of the most useful steps now is to review the Form 5106 information already on file.
 

4. Executive Order 14411 Goes Further Than Form 5106 Accuracy Checks

The Form 5106 enforcement notice is only the first layer of the 2026 changes.

On June 3, 2026, the White House issued Executive Order 14411, “Strengthening Customs Enforcement.” The order directs the Department of Homeland Security to take steps within 180 days to revise IOR eligibility regulations, guidance, and policies.

The policy direction includes higher bond coverage, a requirement for IORs to maintain a minimum level of tangible domestic assets, bonding, or both, and the collection of more detailed company information.

That additional information may include anticipated import volumes, year organized, ownership and beneficial ownership disclosures, business affiliations, and domestic assets.

EO 14411 also directs CBP to establish an IOR good-standing framework, remove inactive IORs, create risk-based tiers based on compliance history, enforcement actions, and audit results, and introduce recurrent vetting for parties involved in import activity.

This changes the way companies should think about maintaining an IOR.

In the past, many businesses treated the process as largely complete once the importer identity was created, the bond was in place, and the customs broker could begin filing entries.

Going forward, companies may also need to manage whether their IOR remains active, stays in good standing, and can continue to satisfy CBP’s verification requirements.
 

5. The Gap Between Foreign IORs and U.S. IORs May Widen

EO 14411 draws a much clearer distinction between a U.S. IOR and a foreign IOR.

For an entity to qualify as a U.S. IOR under the order, the framework looks to factors such as U.S. organization, U.S. location, actual business operations, ownership, and tangible assets. DHS is also directed to define what it means to be “located in the United States” and to prevent shell companies, sham transactions, or purely formal corporate structures from being used to create U.S. IOR status.

Foreign IORs are expected to face a different set of entry conditions.

EO 14411 directs DHS to prohibit foreign IORs from using informal entry. For formal entries, it also directs DHS to restrict reliance on continuous bonds unless CBP determines that revenue is fully protected and compliance is sufficiently assured.

The order further contemplates requiring eligible foreign IORs to obtain CTPAT validation or to use a CTPAT-validated licensed customs broker to file entries with CBP.

At the time of writing, several of these provisions still require further regulations, policies, or guidance from DHS and CBP.

Even so, the direction is clear: foreign IORs and U.S. IORs may face increasingly different eligibility and entry requirements.
 

6. Why Is the U.S. Tightening Foreign IOR Requirements?

EO 14411 gives a fairly direct explanation.

The U.S. government points to the fact that a foreign IOR’s assets, operations, and key individuals are often located outside the United States. When unpaid duties, inaccurate declarations, or other compliance issues arise, collection and enforcement can be more difficult than they are with a U.S.-based importer.

Seen together, the 2026 measures point in the same direction.

CBP wants the company behind an importer number to be easier to identify, verify, and hold accountable. That means addresses, contact details, company information, bonds, assets, and the importer’s actual relationship to the U.S. market are becoming more important parts of the IOR structure.

For Asian companies that import into the United States on a recurring basis, this will increasingly shape how a Foreign IOR arrangement should be built and maintained.
 

7. Why the SAFE Act Has Put U.S. Presence on the Agenda

Another development attracting attention in 2026 is the Securing Accountability in Foreign Entries Act, or SAFE Act.

Senate bill S.4003 and House bill H.R.7812 were both introduced on March 5, 2026. S.4003 was referred to the Senate Finance Committee, while H.R.7812 was referred to the House Ways and Means Committee.

The proposals are worth watching because they would go further in defining who may qualify as an Importer of Record.

Under the current text of H.R.7812, one proposed route for an entity to qualify would require a physical location in the United States and at least one owner or full-time employee who is a U.S. citizen or lawful permanent resident.

The bill also defines “physical location” narrowly. It would require substantive business operations and the presence of employees. Addresses tied to a registered agent, customs broker, freight forwarder, mailbox service, or virtual office would not qualify. Shared office space would count only if the importer permanently occupies it.

The proposal also contains separate paths for entities organized in Canada, Australia, or another qualifying covered country, as well as certain affiliates of established U.S. companies.

H.R.7812 would also raise the minimum continuous import bond to US$100,000.

At the time of writing, these provisions remain legislative proposals and have not become law.

Still, the SAFE Act and EO 14411 help explain why U.S. presence and domestic accountability have become a much bigger part of the Foreign IOR discussion.
 

8. What Companies With an Existing Foreign IOR Should Check Now

Companies already importing under a Foreign IOR structure do not need to rebuild the entire setup simply because the policy environment is changing.

A more practical first step is to review the information and relationships already in place.

At a minimum, it is worth checking:

1. Whether the physical address on Form 5106 is still correct

2. Whether the email address and phone number belong directly to the company and remain active

3. Whether the EIN or CBP-assigned importer number is consistent across records

4. Whether the resident agent arrangement remains valid

5. Whether the customs bond still fits the company’s current import activity

6. Whether the customs broker has a valid POA executed directly with the company

7. Whether ownership, officer, and beneficial ownership information can be produced if requested

8. Whether past import records contain issues that could affect future good-standing reviews

Form 5106 is the most immediate priority.

The enhanced Form 5106 verification that began on September 18 is already a current operating requirement.
 

9. Companies Applying for a Foreign IOR Should Prepare Differently

Asian companies planning U.S. DDP shipments, U.S. warehousing, or a structure in which they handle the import side themselves should now prepare beyond the basic IOR application package.

Company registration documents, Form 5106, the customs bond, resident agent arrangement, and customs broker relationship still matter. It also makes sense to have the company’s physical address, direct contact details, ownership information, and expected import profile organized from the beginning.

The customs broker relationship deserves particular attention.

In Headquarters Ruling H350722, issued in January 2026, CBP concluded that completing and submitting Form 5106 on behalf of another company constitutes customs business. A party acting for another importer therefore needs to be a licensed customs broker to complete and submit the form. CBP also requires the broker to hold a valid POA executed directly with the IOR, rather than relying on authorization routed through a freight forwarder or another third party.

There is still a substantial role for an international freight forwarder in the process.

A forwarder can help the customer organize the information needed to establish the IOR structure, review how the Foreign IOR arrangement fits the commercial and logistics model, coordinate the customs bond and U.S. customs broker, and connect the Asian export documents, international transport, and U.S. import process into one workable shipment flow.

The actual filing of Form 5106, entry filing, and other work that falls within licensed customs business should be handled by a qualified U.S. customs broker.

That division of responsibility becomes even more important as IOR verification and broker due diligence receive closer attention.

Conclusion: After 2026, IOR Status Will Require More Ongoing Maintenance

Taken together, the 2026 changes show that U.S. IOR administration is moving into a new phase.

Form 5106, the CBP-assigned importer number, the customs bond, and the customs broker remain core parts of a Foreign IOR structure. At the same time, CBP is placing greater weight on whether company information is accurate, whether contact details can be verified, whether the IOR remains in good standing, and how much substantive connection the foreign importer has to the United States.

For Asian companies that already have an IOR, this is a good time to review the information already on file.

For companies preparing to apply, building the company identity, broker relationship, bond, resident agent arrangement, and import responsibilities correctly from the start is far easier than trying to fix the structure after the cargo is ready to move.

Foreign IOR structures are still available today, but from 2026 onward they will require more active maintenance than before.

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