Tighter Rules for Foreign Importers of Record

Bonding gets harder, continuous bonds are restricted, and CTPAT validation enters the picture.

A foreign company with no U.S. presence can still be the importer of record. It needs an importer of record number from CBP, a customs bond, and a designated U.S. agent for service of process. Many overseas sellers have relied on that route for years.

An Executive Order issued on June 3, 2026 directs DHS and CBP to tighten it. Bonding requirements for foreign importers of record become more demanding, with CBP given discretion over what counts as adequate security and over a minimum level of tangible domestic assets. For formal entries, a foreign importer of record may not use a continuous bond unless CBP is satisfied that revenue is protected. Where a foreign importer of record remains eligible, it must either be CTPAT-validated itself or file its entries through a CTPAT-validated licensed customs broker.

Separately, the SAFE Act — introduced in Congress on March 9, 2026 and not law at this time — would require importers of record to maintain a meaningful U.S. nexus. It is worth watching if your entries depend on the foreign IOR structure.

If you import into the United States as a foreign entity, this is the year to review how your entries are filed and who carries the risk. Contact us and we will walk through your options.