ReviewU.S. Customs and Border Protection · Tariffs & customsEffective Jan 5, in 54 days5/5 quoted sentences found in the source

CBP adds three importer fields to its entry forms and may reject entries from January 5 when a foreign importer lacks a CTPAT-validated filer

A CBP message to the trade explains how the foreign importer of record rule shows up on the paperwork. Forms 3461 and 7501 and their electronic versions get three new fields: whether the importer is a U.S. importer of record, whether the broker is acting as importer on someone's behalf, and who the principal on the power of attorney is. CBP says its systems may reject entries and entry summaries from January 5, 2027 when a foreign importer files without CTPAT validation or a CTPAT-validated broker.

Checks startJanuary 5th, 2027
FormsCBP Form 3461 and CBP Form 7501
Questions toForeignIOR@cbp.dhs.gov

What the document says

Matched to source. Three fields are added to the entry and entry summary forms.
Matched to source. The requirement starts January 5, 2027.
Matched to source. CBP built system checks and may reject filings.
Matched to source. A broker acting as importer must report the principal's importer number tied to its Form 5106.
Matched to source. Brokers can request delayed compliance until January 5.

Who does this affect?: Every importer whose broker files CBP Form 3461 or 7501, because the new U.S. importer of record field applies to all entries; foreign-owned importers most of all.
What it costs: No fee stated; CBP says it may reject entries and entry summaries as of January 5th, 2027.
What to check: Ask your broker which answer it will give in the new "U.S. Importer of Record" field for your company and what it based that on, and confirm the importer number and address on your CBP Form 5106 are current, since the new principal field links to that record.

The headline, summary, who, cost, and what-to-check lines are our reading of the document, not the document’s words and not advice.

Primary source

CSMS #70381183: Updates to CBP Form 3461 and CBP Form 7501, and their Electronic Equivalents, Pursuant to the Interim Final Rule on Heightened Requirements for Foreign Importers of Record