US Customs and Border Protection (CBP) is tightening the rules for foreign importers of record from 5 January 2027.
The interim final rule, published on 6 November, changes who can file customs entries for those importers and how businesses demonstrate that they qualify as U.S. importers of record.
The importer of record is the party responsible for the customs declaration and payment of duties. Under the new rule, foreign importers that lack validation under the Customs Trade Partnership Against Terrorism (CTPAT) programme must appoint a licensed US customs broker with that validation to file the affected entries. Foreign importers that hold their own CTPAT validation can continue to enter goods on their own behalf.
The change could also affect UK businesses that import through a U.S. subsidiary. CBP’s definition of a US importer of record considers where a company is established and operates, alongside criteria relating to ownership and control or direct ownership of substantial unencumbered US real estate. Customs brokers will have to verify clients’ importer status, and updated customs forms will require that status to be declared.
For UK exporters, the immediate question is who will act as importer of record on January shipments. This is particularly important where the seller arranges US import clearance, such as under Delivered Duty Paid (DDP) terms. Confirming the importer’s status and, where needed, the broker’s CTPAT validation before dispatch can help avoid clearance delays.
Please do not hesitate to contact Caledonian Freight if you have US shipments planned for the new year and want to review your arrangements, as always our team will be delighted to assist.
