Did CBP change the rules for foreign importers of record? What it means for sellers shipping from abroad

What the rule says

• Effective January 5, 2027; comments are open until that date 91 FR 69977.
• A U.S. importer of record is a U.S. citizen or lawful permanent resident, or an entity located in the United States and organized under U.S. law in which, at all times, at least 51% of the beneficial owners are U.S. citizens or lawful permanent residents and have control, or which directly owns a significant amount of unencumbered U.S. real property at all times. Every other importer of record is foreign (new 19 CFR 110.2 and 110.3) 91 FR 69977.
• A foreign importer of record that is not validated in CBP’s CTPAT program must designate a licensed customs broker that is, to make entry or to act as importer of record. This covers goods entered for consumption: all formal entries and informal entry types 11, 12 and 13, the mail Entry Type 13 included (new 19 CFR 141.21) 91 FR 69977.
• Before filing, a broker must check that a client claiming U.S. status meets those criteria, from records such as proof of citizenship, corporate charters or financial statements (19 CFR 111.29(a)(2)). Brokers may ask, before January 5, 2027, to delay that check; all must comply by May 6, 2027 91 FR 69977.

Who it reaches

A U.S. company is not automatically a U.S. importer of record. CBP may weigh where the principal place of business is, physical presence, assets in the United States and capitalization. A U.S.-organized company fails the 51% test if fewer than 51% of its beneficial owners are U.S. citizens or lawful permanent residents with control of the company. It can then qualify only by directly owning a significant amount of unencumbered U.S. real property, at all times 91 FR 69977.

CBP also asks for comments on a stricter alternative: barring foreign importers of record from informal entries for consumption, even through a broker 91 FR 69977.

What does not change for CPSC

For imported products, the importer still issues the certificate 16 CFR 1110.7(a), and it need not be located in the United States or list a U.S. address CPSC online sellers FAQ. A broker acting as importer of record may still name the owner, purchaser or consignee as the party responsible for the certificate data 16 CFR 1110.3. What changes is which broker may file your entry.