U.S. Customs and Border Protection (CBP) has published a new rule changing the requirements for foreign businesses acting as importers of record. Taking effect on 5 January 2027, the changes could affect UK companies importing goods into the United States under their own name.
The interim final rule, Heightened Requirements for Foreign Importers of Record, was published on 6 November 2026 and implements provisions of Executive Order 14411, Strengthening Customs Enforcement. Public comments are open until 5 January 2027.
What is changing?
From 5 January 2027, a foreign importer entering or withdrawing goods for consumption must either:
- Be validated under the Customs Trade Partnership Against Terrorism (CTPAT) programme; or
- Use a CTPAT-validated, licensed U.S. customs broker to make entry.
For businesses relying on the broker route, confirming that their appointed U.S. broker holds CTPAT validation will be an important part of preparing for the changes.
Who qualifies as a U.S. importer?
The rule introduces specific criteria for determining whether an importer qualifies as a U.S. or foreign importer of record.
For business entities, U.S. incorporation alone will not establish U.S. importer status. The requirements also consider location, qualifying U.S. beneficial ownership and control, or significant directly owned, unencumbered U.S. real property.
CBP may examine the business’s operations, physical presence, assets and capitalisation when verifying its status. This means some U.S.-registered businesses with overseas ownership could be classified as foreign importers under the new framework.
What could this mean for UK exporters?
UK businesses acting as the importer of record for their U.S. shipments should review their arrangements before the January deadline.
This is particularly relevant where a UK seller manages U.S. import clearance, including some Delivered Duty Paid (DDP) arrangements. Businesses should confirm which entity is actually named as importer and ask their U.S. customs broker how the new requirements apply.
Recommended preparations include:
- Confirming the importer of record for U.S. shipments.
- Reviewing whether that entity qualifies as a U.S. or foreign importer.
- Confirming the appointed broker’s CTPAT validation where required.
- Checking that importer records and supporting information are accurate and available.
Could shipments be delayed?
CBP is introducing additional validation checks and new information fields on customs entry forms and their electronic equivalents.
From 5 January 2027, entries may be rejected where a foreign importer does not meet the CTPAT requirements or use an appropriately validated broker. Reviewing clearance arrangements ahead of the deadline can help businesses reduce the risk of disruption.
Planning your next shipment to the USA?
If your business ships to the United States, now is a good time to review who acts as importer of record and how your customs clearance is managed.
For help reviewing your freight and clearance arrangements, contact the Beckchoice team.
References
- Federal Register: Heightened Requirements for Foreign Importers of Record, published 6 November 2026.
- CBP: Updates to customs entry forms and electronic equivalents, issued 6 November 2026.