Final rule · 2026-22735

Heightened Requirements for Foreign Importers of Record

This document amends the U.S. Customs and Border Protection (CBP) regulations, consistent with Section 2 of Executive Order 14411, "Strengthening Customs Enforcement," by establishing new requirements for foreign importers of record (IORs) when making entry, and corresponding responsibilities for licensed customs brokers with regard to their clients. The new regulations also set forth consequences for foreign IORs and customs brokers who fail to comply with the new requirements.