QUICK ANSWER The importer of record (IOR) is the party named on a US customs entry as answerable to CBP for it. The role can go only to the owner or purchaser of the goods, or to a CBP-authorized broker designated by the owner, purchaser or consignee. The IOR must use reasonable care when it declares the value, classification and rate of duty. CBP identifies it by an EIN, SSN or CBP-assigned number registered on Form 5106. The duty is the IOR's personal debt, even when it paid a broker to pass the money on.
On every US import, the importer of record field on the entry summary decides who CBP bills when duty comes up short and who it pays when a refund is due. The rules around that field are tightening in 2026. CBP now voids importer numbers registered with inaccurate data, and a June executive order has ordered new eligibility rules, with tighter terms for foreign importers.
What an IOR is under US customs law
US customs law ties each entry to one answerable party. Under 19 U.S.C. 1484(a)(1), the IOR must use reasonable care to make entry and then to complete it, either in person or through an agent it has authorized in writing. Making entry gives CBP the information it needs to decide whether to release the goods. Completing it means filing the declared value, classification and rate of duty. A broker can key in every field. The declaration, and the duty of care behind it, stay with the IOR.
Choosing the IOR is one step in setting up to import; the rest of the sequence is in the US import process guide.
Who can act as importer of record
Under 1484(a)(2)(B), the entry can come from the owner or purchaser of the merchandise, or from a broker authorized under section 1641 that the owner, purchaser or consignee designates. The importer of record must be one of those eligible parties. Informal entries follow the same rule, with one exception: a duty-free shipment of $800 or less, such as a bona fide gift, may also be entered by the consignee itself (19 CFR 143.26).
A consignee whose only interest in the goods comes from the shipping documents is what CBP calls a nominal consignee. It may appoint a broker but may not make entry on its own behalf, and the broker filing for it must appear as importer of record (CBP Customs Directive 3530-002A). How a broker's role differs from a forwarder's is the subject of freight forwarder vs customs broker.
Who can be the importer of record on a US entry
| Party | Can it be IOR? | Importer number | Condition |
|---|---|---|---|
| US company (corporation, LLC, partnership) | Yes | IRS EIN with a two-digit suffix | Owns or buys the goods; Form 5106 on file with the first formal entry |
| Individual or sole proprietor | Yes, including for personal-use imports | EIN if assigned, otherwise SSN | Same financial-interest test; Form 5106 applies to individuals too |
| Foreign company without a US entity | Yes, for consumption entries | CBP-assigned number, or an EIN if it has one | Resident agent for service of process and a Form 301 bond with a resident corporate surety |
| Seller on DDP terms | Yes, if it has a financial interest in the goods at entry | Its own EIN or CBP-assigned number | Tested as for any owner or purchaser; a foreign seller must also meet the foreign-company conditions |
| CBP-authorized broker | Yes, when designated by the owner, purchaser or consignee | Its own | Appears as IOR, on its own bond, when it files for a nominal consignee |
| Freight forwarder, consolidator, express consignment operator | No, as a nominal consignee | Not applicable | Can only designate a broker, who then becomes the IOR |
| Parent company, for its subsidiary's purchases | No | Not applicable | No financial interest in the subsidiary's import transactions (HQ H080181) |
A financial interest in the goods, not necessarily title
The IOR does not have to own the goods. CBP reads "owner" and "purchaser" as any party with a financial interest in the transaction. Directive 3530-002A counts the actual owner or purchaser, a buying or selling agent, and a firm importing goods on consignment or under a loan or lease.
A security interest can be enough. In ruling HQ 116344, a seller that kept a security interest in goods shipped to its US customers until they paid was entitled to make entry as importer of record.
Foreign companies without a US entity
A foreign company can be the IOR without forming a US subsidiary. Under 19 CFR 141.18, a nonresident corporation that enters goods for consumption needs a resident agent authorized to accept service of process in the state of the port of entry. It also files a bond on CBP Form 301 with a resident corporate surety. On electronic entries, the IOR or its agent must reside in the United States to receive service of process (1484(d)(1)).
With its first formal entry, the foreign IOR registers on Form 5106 for a CBP-assigned number, and CBP accepts its power of attorney only if the agent is a resident authorized to accept service of process (19 CFR 141.36). Executive Order 14411, covered below, orders more for foreign importers.
The seller on DDP terms
A seller on delivered duty paid terms can be the IOR if it has a financial interest in the goods at entry. CBP tests that interest the same way as for any owner or purchaser (Directive 3530-002A); HQ 116344, above, is the example of a seller whose retained security interest was enough. Before you accept a supplier's DDP offer, read the DDP shipping guide for what can go wrong with one and how to check it.
Freight forwarders, consolidators and other nominal consignees
A forwarder, consolidator or express consignment operator whose only tie to the goods is a bill of lading or air waybill is a nominal consignee, and a nominal consignee cannot be the IOR. Directive 3530-002A says a freight consolidator has no right to make entry "either with or without permission of the actual owner." In HQ 115110, CBP found a forwarder lacked enough financial interest to count as owner or purchaser. It could appoint a broker, and that broker had to serve as importer of record. On a formal entry, a nominal consignee also cannot be named as the ultimate consignee, unless there is no known US buyer and the goods go to its own premises (Directive 3550-079A).
A forwarder can act as IOR in two cases only: it is also a CBP-authorized broker and properly designated, or it has a real financial interest in the goods beyond moving them. What a forwarder does handle on a US import is set out in the import freight forwarder guide.
Eligibility changes ordered by Executive Order 14411
Executive Order 14411, "Strengthening Customs Enforcement," was signed on June 3, 2026. It gives the Secretary of Homeland Security 180 days to take steps to revise importer eligibility regulations, guidance and policies, a deadline that runs out at the end of November 2026. Among other measures, Section 2 orders:
- a minimum level of tangible domestic assets, bonding or both, higher minimum bond coverage, and an IOR with a bond or assets for every formal and informal entry;
- added disclosures, including ownership, beneficial ownership and domestic assets;
- a ban on informal entries filed by a foreign IOR;
- for formal entries by a foreign IOR, no continuous bond unless CBP accepts that the revenue is fully protected, plus CTPAT validation where eligible or entries filed by a CTPAT-validated broker;
- a good-standing test: an IOR not in good standing with CBP could not import or designate a broker to act as IOR for it.
Section 10 defines who counts as foreign. An individual is a US IOR if the person is a US citizen or lawful permanent resident. An entity is a US IOR if it is organized under US law, located in the United States and controlled at all times by US citizens or permanent residents, or if it owns a significant amount of US real property, as the Secretary determines. Every other IOR is a foreign IOR.
So far, two IOR measures tied to the order are in force, both covered below: the deactivation of IOR numbers unused for a year, live in ACE since July 16, 2026, and CBP's Form 5106 accuracy notice (FR 2026-16911), which calls itself an initial step toward carrying out the order. On October 8, 2026, CBP proposed a Low-Value Shipments rule (91 FR 64532, comments due December 7) that would require a bond on every informal entry and make the broker the IOR when it files for a consignee that is not the owner or purchaser. On November 6, 2026, CBP published an interim final rule, Heightened Requirements for Foreign Importers of Record (91 FR 69977, comments due January 5, 2027). From January 5, 2027, a foreign IOR can make formal or informal entry only if it is CTPAT validated or designates a CTPAT-validated licensed broker, and that broker must act as the IOR when the foreign party is not the owner or purchaser. Every IOR must also declare on the entry whether it qualifies as a US IOR. A September 2, 2026 Federal Register document, Heightened Import Disclosures for Supply Chain Visibility (91 FR 56408, comments due December 1), deals with supply chain visibility, not IOR eligibility. The informal-entry limit matters more than it once would have, since the de minimis exemption was suspended and shipments of $800 or less arriving by any mode, international mail included, must use a formal or informal entry.
TAKEAWAY No matter who handles the paperwork, the importer of record field must name the owner, the purchaser, or a broker designated by the owner, purchaser or consignee. A forwarder that is neither a CBP-authorized broker nor an owner or purchaser, and a parent company for its subsidiary's purchases, cannot fill the field. A broker that appears there answers for the entry itself.
The importer number: EIN, SSN or CBP-assigned number
CBP identifies every IOR by one number, and 19 CFR 24.5 decides which. A business can add a two-digit suffix to its EIN to separate divisions.
Which importer number applies
| Who imports | Number | Where it comes from |
|---|---|---|
| US company or organization | EIN with a two-digit suffix, "00" by default | IRS, free online application |
| Individual or sole proprietor without an EIN | SSN | Social Security Administration |
| Anyone with no EIN or SSN, typically a foreign company | CBP-assigned number | CBP, through Form 5106 |
The registration reaches past the IOR. CBP's Form 5106 FAQ says consignees, ultimate consignees, sold-to parties and buyers must register too.
What CBP Form 5106 asks for
Form 5106 creates or updates the importer's identity with CBP and goes in with the first formal entry (24.5(a)). The importer, or a broker on its behalf, sends it through the Automated Broker Interface (ABI) or by email to a CBP Center of Excellence and Expertise (FR 2026-16911). The form asks for six items:
- the importer's name;
- its EIN, SSN or CBP-assigned number;
- a mailing address;
- the physical location address, if different from the mailing address;
- a phone number;
- an email address.
To change the record later, the importer updates it in the ACE Portal, or a broker holding a power of attorney updates it in ABI.
Voided IOR numbers under CBP's 2026 accuracy notice
Since September 18, 2026, CBP voids an IOR number when it finds that the importer, or a broker acting for it, gave incomplete or inaccurate information. A voided number is invalid for any purpose, including entering goods (FR 2026-16911). The notice spells out what CBP checks:
- The physical address must be the importer's own location, not that of a registered agent, broker, freight forwarder, P.O. box, business service center or any other person or entity. The principal's home address is accepted.
- The email address and phone number must be valid and belong to the IOR.
- A broker filing the form needs a power of attorney executed directly with the IOR.
The party that certifies the form can face fines or prison under 18 U.S.C. 1001 for an intentional false statement, inaccurate data can expose the IOR to the False Claims Act, and a broker can face penalties under 19 U.S.C. 1641. The 5106 FAQ adds duplicate records, undeliverable mail and an EIN or SSN that cannot be verified as grounds for voiding. CBP sends the notice to the email address the IOR submitted most recently; if that inbox belongs to a broker or forwarder, the importer may never see it.
Inactive status after 366 days without an entry
An unused number lapses. Under 19 CFR 24.5(e), CBP removes a number not used on an entry summary for one year when no transaction is open. Since July 16, 2026, IOR accounts that have not filed an entry within 366 days can be set automatically to "Inactive for Entry Purposes" (CSMS #69241265). An inactive IOR cannot transmit cargo release or entry summary filings in ACE.
To reactivate, a broker sends an ABI transaction message with Action Code A, or the importer sends a revised Form 5106 to a CBP Center Entry Specialist Team (CSMS #69056621).
Importer of record responsibilities on every entry
Every entry puts the same obligations on the IOR. For where the deadlines fall in a shipment, see the customs clearance process guide.
What the importer of record owes CBP
| Obligation | Rule | Source |
|---|---|---|
| Reasonable care | Make and complete the entry using reasonable care, in person or through an agent authorized in writing | 19 U.S.C. 1484(a)(1) |
| File the entry | Within 15 calendar days after the goods land | 19 CFR 141.5 |
| File the entry summary | Within 10 working days after entry, with estimated duties attached | 19 CFR 142.12(b) |
| Classification and value | Declare the value, classification and rate of duty; the HTS code sets the rate | 19 U.S.C. 1484(a)(1)(B) |
| Country of origin | Declare origin, which drives the rate of duty and other requirements; see country of origin rules | 19 U.S.C. 1484(a)(1)(B), other information CBP needs to assess duty |
| Pay the duty | The duty is the importer's personal debt to the United States | 19 CFR 141.1(b) |
| Bond for release | No release without a single-entry or continuous bond on CBP Form 301, with stated exceptions | 19 CFR 142.4(a) |
| Keep records | Five years from the date of entry | 19 CFR 163.4(a) |
| ISF | The ISF importer is the party that causes the goods to arrive by vessel, such as the owner, purchaser, consignee or an agent like a broker. It is not always the IOR; see ISF filing | 19 CFR 149.1(a) |
Duty as a personal debt, even when a broker pays
Under 19 CFR 141.1(b)(1), the duty on an entry is "a personal debt due from the importer to the United States." If you pay a broker to cover the duty and the broker does not pay CBP, the debt is still yours.
The bond does not change who owes. The same regulation says a customs bond is given solely to protect US revenue and does not relieve the importer of its liabilities. Bond types, amounts and costs are covered in the guide to customs bond types.
Civil penalties under 19 U.S.C. 1592
A material false statement or omission on an entry can bring a civil penalty under 19 U.S.C. 1592.
Maximum civil penalties under 19 U.S.C. 1592(c)
| Culpability | Cap when the violation affected duty | Cap when it did not affect duty |
|---|---|---|
| Fraud | The domestic value of the merchandise | The domestic value of the merchandise |
| Gross negligence | The domestic value, or four times the duties, taxes and fees the United States lost or may lose, whichever is less | 40 percent of the dutiable value |
| Negligence | The domestic value, or two times the duties, taxes and fees the United States lost or may lose, whichever is less | 20 percent of the dutiable value |
Clerical errors and mistakes of fact are not violations unless they form part of a pattern of negligent conduct (1592(a)(2)). The declared value comes from the transaction on the commercial invoice, so that document deserves the same check as the entry.
TAKEAWAY Neither a purchase contract nor a broker's power of attorney moves these obligations off the IOR. The broker files in the IOR's name under a power of attorney signed with the IOR directly, not obtained through a forwarder (19 CFR 111.36(c)(3)).
Importer of record vs consignee vs ultimate consignee
One company can hold all three roles, or three companies can split them. The entry summary, CBP Form 7501, keeps them in separate fields.
Importer of record, consignee and ultimate consignee
| Role | Who it is | Where it appears | Responsibility to CBP |
|---|---|---|---|
| Importer of record | The owner, purchaser or designated broker that makes entry | IOR name, address and importer number fields on the entry summary | Primary responsibility for reasonable care, the duty as a personal debt, records and penalties |
| Consignee | The party the goods are consigned to on the bill of lading or air waybill | Bill of lading; consignee number field on the entry summary | Listed in 19 CFR 101.1 as one possible "importer". If named on the entry but not the owner, it can pass added duties to the owner on Form 3347 (19 CFR 141.20). A nominal consignee can only designate a broker |
| Ultimate consignee | The US party the overseas shipper sold the goods to; if unsold, the US party they were consigned to; otherwise the proprietor of the US premises where they are delivered | Ultimate consignee name and address field on the entry summary | Identified by EIN or SSN on formal entries and registered on Form 5106 |
The consignee box on a bill of lading is a shipping-document role, and a buyer named there does not become the IOR by that alone. Who belongs in that box is explained in the bill of lading guide.
The ultimate consignee on drop-ship and DDP orders
CBP's Directive 3550-079A works through four common order patterns:
- A US company places one order for its own customers: the US company is the ultimate consignee, whether the goods go to its distribution center or straight to each customer.
- Customers order directly from the foreign seller: each customer is the ultimate consignee.
- A foreign supplier imports delivered duty paid for a US company's account: the US company is the ultimate consignee.
- A US company buys the goods and sells them to another US company before import: the first US company is the ultimate consignee.
Risks of handing the IOR role to another party
The name on the entry carries the duty debt and also holds the right to any refund. If another party appears as IOR, or someone else files under your number, the debt and the refund both follow the name in the field.
Your EIN on an entry you never reviewed
To CBP, an entry filed under your importer number is your declaration. The duty on it is your personal debt, and the 1592 penalty tiers above can apply to it as an entry made in your name. On DDP orders, this is how a buyer can end up as IOR on an entry it never saw.
Refunds follow the name on the entry
Under 19 CFR 24.36(b), refunds of excess duties, taxes, fees or interest are certified for payment to the IOR, with three exceptions. The IOR can direct a refund to another party on CBP Form 4811, so a company that let another party appear as IOR depends on that party to name it before a refund reaches it. For how tariff refunds are claimed, see tariff refunds.
Parent companies, new LLCs and borrowed importer numbers
A parent company cannot be the IOR for goods its subsidiaries buy. In HQ H080181, CBP held that Gap had no financial interest in the import transactions of its wholly owned subsidiaries and could not act as their importer of record. The subsidiary that buys the goods is the one that can be the IOR.
A new LLC faces the same financial-interest test from Directive 3530-002A and passes it when it buys the goods in its own name and for its own account. An LLC set up only to hold an importer number, while another party negotiates, buys and resells the goods, has no financial interest beyond its name on the paperwork.
Borrowing another company's importer number fails for the same reasons. Goods entered under it become that company's entry, and the company that bought the goods is not the importer of record on it. Under 19 CFR 24.36(b), a refund is certified to the company named as IOR.
TAKEAWAY Before the first formal entry, confirm three things. The party named as IOR has a financial interest in the goods. Its 5106 record shows its own physical address, email and phone. Any broker holds a power of attorney signed with it directly.
Common questions about the importer of record
How do I find my importer of record number?
If your business has an EIN, your importer number is that EIN plus a two-digit suffix; the importer number section above covers the SSN and CBP-assigned options. Any past entry summary filed for you shows it in the importer number field. To check its status, log in to your ACE Portal account, or authorize a broker to query CBP's system in ABI.
Is the importer of record number the same as an EIN?
For a business that has an EIN, yes. CBP uses the IRS employer identification number with a two-digit suffix, defaulting to "00" when no suffix is given (19 CFR 24.5). An individual without an EIN uses a Social Security number. An importer with neither, usually a foreign company, gets a CBP-assigned number when it registers on Form 5106.
Can a broker act as the importer of record?
Yes, when the owner, purchaser or consignee designates it (19 U.S.C. 1484). On many entries the broker files as the importer's agent under a power of attorney, and the importer stays the IOR. The broker itself appears as importer of record when it files for a nominal consignee such as a forwarder or consolidator, as set out above.
How do I know who the importer of record was on a past shipment?
Check the entry summary, CBP Form 7501. It names the importer of record in its own field, with the importer number. If the entries were filed under your number, you can run reports on them in your ACE Portal account. A broker holding your power of attorney can also query CBP's system for you in ABI.
Is the importer of record liable for a broker's mistake?
Yes. CBP holds the IOR answerable for the entry. 19 U.S.C. 1484 puts the reasonable-care duty on the IOR whether it files in person or through an agent. The duty stays the importer's personal debt even if a broker was paid and did not pass the money on, and a penalty under 1592 can follow the entry made in the IOR's name. The broker answers separately for its own conduct.
Is an importer the same as the importer of record?
Not always. 19 CFR 101.1 defines the importer as the person primarily liable for paying the duties, or an authorized agent acting for that person. That person can be the consignee, the importer of record, the actual owner once an owner's declaration and superseding bond are filed, or a bonded-warehouse transferee. The importer of record is the one named on the entry.
Does the importer of record need to be in the United States?
No. A foreign company can be the IOR without forming a US subsidiary. It needs a US-resident agent for service of process and a Form 301 bond with a resident corporate surety (19 CFR 141.18); the section on foreign companies without a US entity above has the details. From January 5, 2027, under a CBP rule of November 6, 2026, a foreign IOR must also be CTPAT validated or use a CTPAT-validated broker to make entry.
Related guides on importer setup and customs
- US import process: the steps of a US import, including setting up as an importer.
- DDP shipping: the risks in a supplier's DDP offer and how to check one.
- Import freight forwarder: what a forwarder does on a US import.
- Customs clearance process: the entry, the entry summary and their deadlines.
- Customs bond types: continuous and single-entry bonds, amounts and costs.
- Tariff refunds: who claims overpaid duty and how.
- First-time importer guide: what to settle before a first shipment.
