US foreign importer of record rule from 5 January 2027: what non-US sellers need to know (CTPAT)
From 5 January 2027, a business that is not a "U.S. importer of record" can only clear goods into the United States through US customs if it is CTPAT validated or uses a licensed customs broker that is CTPAT validated. This matters to you if you ship duty-paid (DDP) orders to US buyers and are named as the importer, or if you import stock into the US through a US company owned from abroad. If your US buyer is the importer, the rule does not change anything for that buyer.
What changes on 5 January 2027
The importer of record is the party named on the US customs entry as responsible for the goods and for paying the duty. It is not set by the trade term you use (DDP or DAP): it is whoever is named on the entry. The new rule (a CBP interim final rule of 6 November 2026) adds conditions for importers of record that do not qualify as U.S. importers.
From 5 January 2027, a foreign importer of record (a business that is not a U.S. importer, for example a non-US seller named as importer on its own DDP shipments) may only make a formal entry, or an informal entry filed on CBP Form 3461 or 7501 such as a courier Entry Type 11, if it is a CTPAT-validated participant or uses a CTPAT-validated licensed customs broker. U.S. importers of record are not affected. This is a CBP interim final rule of 6 November 2026 (FR doc. 2026-22735); comments are open until 5 January 2027, and CBP says it may later stop foreign importers from using informal entry at all. If you ship DDP, check with your carrier or broker who is named as importer of record and whether it meets the new requirement.
CBP says the restriction applies operationally to informal entry types 11, 12 and 13 and to all formal entry types (informal entries cover shipments valued at US$2,500 or less; Type 13 is the electronic entry for international mail). From 5 January 2027 the CBP systems (ACE) may reject entries and entry summaries of a foreign importer of record that is not CTPAT validated and does not use a CTPAT-validated broker.
A foreign importer of record that is not CTPAT validated (Tier 2 or Tier 3) must designate a licensed customs broker that is CTPAT validated to make entry for it; if the foreign party is not the owner or purchaser of the goods, that broker must act as the importer of record. A CTPAT-validated foreign importer may file its own entries or use any licensed broker. There is no grace period: a pending CTPAT application, by the importer or by the broker, does not allow entries through a non-validated broker after 5 January 2027. CBP publishes a public list of CTPAT-validated customs brokers.
Are you a U.S. or a foreign importer of record?
Under the new 19 CFR 110.2, a U.S. importer of record is either an individual who is a US citizen or lawful permanent resident, or an entity that is located in the United States (Puerto Rico included), organized under US law, and at all times either at least 51% owned and controlled by beneficial owners who are US citizens or permanent residents, or directly owns a significant amount of unencumbered real property in the United States. Every other importer of record is a foreign importer of record (19 CFR 110.3). A US company is therefore not automatically a U.S. importer of record: a US LLC owned by sellers who live abroad is a foreign importer of record unless it meets the real-property test.
CBP's FAQ says a 'significant amount of unencumbered real property in the United States' means 100% of the importer's previous year's entered value or US$20 million, whichever is greater. Only the unencumbered part counts: equipment worth US$10,000 with a US$2,000 loan counts as US$8,000.
How the definitions apply to common seller situations (our reading of 19 CFR 110.2 and 110.3; your broker and CBP make the actual decision):
| Your situation | Status | Effect from 5 Jan 2027 |
|---|---|---|
| You are a UK, EU, Asian or Australian seller and you are named as importer on your own DDP shipments | Foreign importer of record | Affected: from 5 Jan 2027 the entry must be made by a CTPAT-validated broker |
| Your US buyer is named as importer (for example a courier parcel where the buyer pays duty on delivery) and is a US citizen or permanent resident | U.S. importer of record | Not affected by the CTPAT requirement |
| You own a US LLC (for example for Amazon FBA stock) and you and your co-owners live outside the US | Foreign importer of record, unless the company passes the real-property test | Affected: needs a CTPAT-validated broker |
| Your US company is at least 51% owned and controlled by US citizens or permanent residents and is located in the US | U.S. importer of record | Not affected, but the broker must check and keep your records |
| You are a Canadian business importing in your own name | Foreign importer of record | Affected; non-resident Canadian importers can apply to CTPAT themselves |
Post, courier and freight: where it bites
The rule covers every formal entry and informal entries of Types 11, 12 and 13, so it reaches courier parcels and, through Type 13, international mail. Whether it affects you depends on who is named as importer on your US shipments:
- Courier, buyer pays on delivery (DDU/DAP): the US buyer is usually the importer. A US citizen or permanent resident is a U.S. importer of record, so nothing changes for them.
- Courier or label service, you prepay (DDP): ask your carrier or label provider who is named as importer of record. If it is your business, the entry must go through a CTPAT-validated broker from 5 January 2027.
- Post (prepaid duty, PDDP): US mail entries can only be filed by the owner or purchaser or by a licensed broker they designate, and your postal operator's prepaid-duty service arranges this through a partner. Ask your postal operator which US broker files the entry, who is named as importer, and whether that broker is CTPAT validated.
- Stock shipped to US warehouses (for example Amazon FBA or a 3PL) through your own US company: check whether the company is a U.S. importer under the new test. A company owned and run from abroad usually is not, so its broker must be CTPAT validated.
Only the owner or purchaser of the goods, or a licensed customs broker they designate, may file a US mail informal entry, and the filer needs a customs bond on file in CBP's system. Duty is paid through Pay.gov by the 7th day of the month after arrival. CBP keeps parcels that arrive without the required data or bond until the requirements are met.
Postal parcels to the US must have duties prepaid (Postal Delivered Duty Paid, PDDP). In practice, sending by post with the buyer paying duty on delivery (DDU) is generally not available. DDP vs DAP explained
Mandatory electronic 'Entry Type 13' filing for postal goods that are subject to Section 201/232/301 duties (HTSUS Chapters 98/99) or regulated by a Partner Government Agency (FDA, CPSC, USDA etc.) was postponed from 22 October 2026 to 20 January 2027 (final rule published in the Federal Register on 22 October 2026). Until then the existing mail entry process continues. From 22 October 2026 CBP's optional Entry Type 13 test also accepts filings with or without complete electronic PGA data, for a temporary period.
Duty itself does not change: the rule is about who may file the entry, not about tariff rates. To see what a US order pays in duty, use the calculator or read why every US order now pays duty.
Can you get CTPAT validation yourself?
CTPAT is not open to every business. The rule lists the eligible types: U.S. importers of record, non-resident Canadian importers, Mexican and Canadian manufacturers, carriers, licensed U.S. customs brokers, certain third-party logistics providers, consolidators and port operators. A small seller in the UK, EU, Asia or Australia is not on that list, so in practice its route is a CTPAT-validated broker, not its own validation.
CBP's own figures in the rule: of the importers of record that filed an entry summary between 1 October 2020 and 6 February 2026, 16% were foreign; only 0.4% of foreign importers are CTPAT validated, but 68% already use CTPAT-validated brokers. 21% of active customs brokers are CTPAT validated. CBP expects the other 32% of foreign importers to be unable to keep importing unless they switch broker or become validated.
So for most small sellers outside the US and Canada, the practical step is to make sure the broker behind your DDP or prepaid-duty service is CTPAT validated, or to let the US buyer be the importer (DDU/DAP) where your carrier and marketplace allow it. For the trade-offs, see DDP vs DAP.
New "U.S. importer of record" declaration
From 5 January 2027 every entry and entry summary (CBP Forms 3461 and 7501 and their electronic versions) carries a new 'U.S. Importer of Record' Y/N field, plus 'Acting on behalf of' and 'Principal on Power of Attorney' fields for brokers. Brokers must check a client's records (for example passport or permanent resident card, state business registration, ownership records, bank statements, deeds) before declaring it a U.S. importer of record, and keep them for five years. CBP may answer an inaccurate declaration with penalties, live entry (goods released only after duties are paid) or loss of immediate delivery.
Checklist before 5 January 2027
- For each way you ship to the US (post, courier, freight), find out who is named as importer of record. Your carrier, label provider or broker can tell you.
- If your business is the importer and is not a U.S. importer of record, ask whether the broker filing your entries is CTPAT validated. CBP publishes the list of CTPAT-validated brokers (linked from the CBP page in the sources).
- If you own a US company, check it against the U.S. importer test (51% US citizen or permanent-resident ownership and control, or the real-property test) with your broker, and have the ownership and business records ready.
- Do not tick or let anyone declare "U.S. importer of record: Yes" unless it is true: CBP can answer a wrong declaration with penalties and stricter clearance.
- Keep declaring the real price, a specific description and the country of origin: see the customs forms guide.
- Watch for a later CBP decision to stop foreign importers using informal entry at all; we track it in the change log and send alerts.
Key dates and comments
| Date | What happens |
|---|---|
| Rule published in the Federal Register (FR doc. 2026-22735) | |
| Rule takes effect; last day for comments (docket USCBP-2026-1387); new U.S. importer field on every entry | |
| Entry Type 13 (electronic mail entry) becomes mandatory for postal goods facing Section 201/232/301 duties or regulated by agencies such as the FDA | |
| Latest date for customs brokers to comply fully with the new client checks |
The rule is an interim final rule: it takes effect on 5 January 2027, and comments can be sent until that date on regulations.gov under docket USCBP-2026-1387; CBP will then decide whether to confirm, change or withdraw it. Brokers must fully comply with the new verification duties by 6 May 2027 at the latest. CBP will watch informal entries by foreign importers and says it may later stop foreign importers from using informal entry altogether. Questions go to CBP's Office of Trade at ForeignIOR@cbp.dhs.gov.
Related guides: US de minimis has ended · DDP vs DAP (DDU) · Etsy DDP from the UK to the US · UK → US · EU → US · Canada → US · China → US · International returns and duty refunds · all route guides.
This page is general information, not legal or customs advice. The rule is an interim final rule and CBP may change it after the comment period; whether a business is a U.S. or a foreign importer of record depends on its facts and is decided by its broker and CBP. Check the sources below and ask your carrier or a licensed customs broker. See the disclaimer.
Sources for this page
- Heightened Requirements for Foreign Importers of Record (Interim final rule, FR doc. 2026-22735, 6 Nov 2026), Federal Register / U.S. Customs and Border Protection. Accessed 10 Nov 2026. Verified
- Foreign Importer of Record Interim Final Rule Reference Guide (6 Nov 2026, PDF), U.S. Customs and Border Protection. Accessed 10 Nov 2026. Verified
- International Mail Entry Type 13 mandatory implementation date extended to Jan. 20, 2027 (14 Oct 2026), U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Strengthening Customs Enforcement: Heightened Requirements for Foreign Importers of Record IFR FAQs (last modified 6 Nov 2026), U.S. Customs and Border Protection. Accessed 10 Nov 2026. Verified
- E-Commerce Frequently Asked Questions (de minimis suspension, informal entry, mail informal entry; page last modified 2 Sep 2026), U.S. Customs and Border Protection. Accessed 27 Oct 2026. Verified
- Sending packages to the U.S. – duty updates, Canada Post. Accessed 20 Oct 2026. Verified
- Shipping to the USA? – business updates (guide updated 6 Oct 2026), Royal Mail. Accessed 5 Nov 2026. Verified
- US-Versand / Postal DDP, Deutsche Post DHL. Accessed 4 Nov 2026. Verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process; Delayed Compliance Extension (Final rule, 91 FR, 22 Oct 2026, doc. 2026-21600), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Modification of the Test of the New Electronic Informal Entry Process for Mail (General notice, 22 Oct 2026, doc. 2026-21570), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.