By Volkan Haslak, Founder & CEO of ShipHouse. Volkan works with international brands bringing their inventory into the U.S. for the first time.
The importer of record (IOR) is the person or company legally responsible for bringing goods into the United States. It files (or has a broker file) the customs entry, pays duties and fees, and answers to U.S. Customs and Border Protection (CBP) if anything about the shipment is wrong.
Every shipment needs one, and for international ecommerce brands, 2026 has changed what that means. The $800 de minimis exemption is suspended, tariffs were reshuffled after a Supreme Court ruling, and new rules for "foreign importers of record" take effect on January 5, 2027.
This guide explains the role, who can fill it, what changed, and how the IOR fits with your freight forwarder, customs broker, Amazon, and your 3PL.
What does an importer of record do?
Under U.S. customs law, the importer is the party primarily liable for paying duties on the goods. In practice, the IOR is responsible for:
- Filing the entry, directly or through a licensed customs broker
- Classifying the goods under the Harmonized Tariff Schedule (HTS) and declaring their value and country of origin
- Paying duties, taxes, and fees
- Meeting other agency requirements, such as FDA, CPSC, or USDA rules for regulated products
- Exercising "reasonable care", which means making sure the information given to CBP is accurate and complete
- Keeping records for five years from the date of entry
- Answering for the entry afterward: CBP can review, adjust duties, or assess penalties after the goods are released
A customs broker can do much of this work for you, but the legal responsibility stays with the IOR.
Who can be the importer of record?
The entry can be filed by the owner or purchaser of the goods, or by a licensed customs broker that the owner, purchaser, or consignee designates. For an ecommerce brand, the IOR is usually:
- Your own company: a U.S. entity, or your foreign company acting as a nonresident importer
- A broker or IOR service acting on your behalf, with your authorization
- Your seller or carrier, under delivered-duty-paid (DDP) terms
Every IOR needs an importer number: an EIN, a Social Security number, or a CBP-assigned number. It's registered through CBP Form 5106. Since September 18, 2026, CBP may void an importer number right away if the Form 5106 information is inaccurate or incomplete, so keep it current.
Can a foreign company be the importer of record?
Yes. A company located outside the U.S. can act as a nonresident importer. It needs:
- A resident agent in the U.S. to accept legal service
- A customs bond issued by a U.S. surety
- An importer number registered through Form 5106
From January 5, 2027, foreign importers of record face extra requirements. See the next section.
The new "foreign IOR" rules (effective January 5, 2027)
On June 3, 2026, Executive Order 14411 directed CBP to tighten importer requirements. CBP followed with an interim final rule, published November 6, 2026, that takes effect January 5, 2027. It sorts every importer of record into one of two groups:
A U.S. importer of record is:
- a U.S. citizen or lawful permanent resident, or
- an entity organized and located in the U.S. that is at least 51% owned and controlled by U.S. citizens or permanent residents, or
- an entity that directly owns a significant amount of unencumbered U.S. real property (CBP describes this as the greater of 100% of the prior year's entered value or $20 million)
A foreign importer of record is everyone else.
This catches a lot of international sellers. A U.S. LLC owned by founders in Türkiye, the EU, or Asia is generally a foreign IOR under this test, even though the company is registered in the U.S.
What changes for foreign IORs:
- They must be validated in CTPAT (Tier 2 or 3), CBP's supply chain security program, or use a CTPAT-validated licensed customs broker.
- Entries carry new data fields: whether the IOR is a U.S. IOR, on whose behalf the filer is acting, and who granted the power of attorney.
- CBP says it will monitor informal entries by foreign IORs and may restrict them later.
What to do now: ask your broker whether you'll be treated as a U.S. or foreign IOR. If you're a foreign IOR, confirm that your broker is CTPAT-validated before January 5, 2027. Brokers have until May 6, 2027 to fully comply with their new obligations.
What about the Amazon email?
In October 2026, Amazon reportedly emailed U.S. marketplace sellers asking them to check with their freight forwarder or broker whether their importer of record is a U.S. or foreign entity. According to these reports, current imports aren't affected yet. We haven't seen Amazon's original text. The binding requirements are CBP's rules described above.
Amazon and the importer of record
Amazon's position is consistent and long-standing:
- Amazon will not act as importer of record for FBA shipments, regardless of shipment size or value.
- You can't import in Amazon's name or list Amazon as the IOR or declarant.
- Amazon can appear only as the ultimate consignee, written as "c/o FBA" followed by the Amazon entity name.
So every international seller shipping into FBA needs its own IOR arrangement. Since January 1, 2026, Amazon also no longer preps or labels U.S. inventory. Many international brands therefore import into a U.S. 3PL first, prep and label there, and then replenish FBA. See our FNSKU labeling guide and FBA vs FBM.
The end of de minimis
For years, shipments valued at $800 or less could enter the U.S. duty-free under "Section 321" de minimis. Many cross-border ecommerce models were built on it. That's over:
Date | Change |
|---|---|
May 2, 2025 | De minimis suspended for shipments from China and Hong Kong |
August 29, 2025 | De minimis suspended for commercial shipments from all countries |
February 20, 2026 | Suspension continued by executive order after the Supreme Court's tariff ruling |
June 24, 2026 | CBP makes the suspension indefinite by regulation for non-postal shipments |
July 1, 2027 | De minimis for commercial shipments ends by statute (One Big Beautiful Bill Act) |
What it means in 2026: every commercial shipment, even a single parcel under $800, needs a customs entry and pays any duty owed. This makes bulk importing into a U.S. warehouse more attractive than shipping each order individually from abroad. You clear customs once per container or pallet shipment instead of once per order. See East Coast fulfillment.
Tariffs in 2026: a short status check
Tariff rates change often, so confirm current rates for your products with your customs broker. As of November 2026:
- IEEPA tariffs are gone. On February 20, 2026, the Supreme Court ruled in Learning Resources v. Trump that the International Emergency Economic Powers Act doesn't authorize tariffs. The "reciprocal" and fentanyl-related IEEPA duties ended. Refunds are being processed through CBP, though not automatically for every entry.
- A temporary 10% surcharge under Section 122 ran from February 24 to July 24, 2026, and has expired.
- New Section 301 tariffs apply since July 24, 2026, to imports from 60 economies. The rate is 12.5% for most of them, including Türkiye and China. For the EU, the total duty is capped at 10% including the normal (MFN) duty. Goods covered by Section 232 duties are exempt. These tariffs are being challenged at the Court of International Trade.
- Earlier Section 301 duties on China and Section 232 duties on steel, aluminum, autos, and other products remain in place.
Customs bonds, entry types, and ISF
Customs bonds. A bond guarantees CBP that duties and penalties will be paid. Formal entries require one. You can buy a single-entry bond for one shipment or a continuous bond that covers all your entries for 12 months. Under CBP's published guidance, a continuous bond is commonly set at the greater of $50,000 or 10% of the duties, taxes, and fees you paid in the previous 12 months. Regular importers usually choose a continuous bond. Nonresident importers need a bond issued by a U.S. surety.
Formal vs. informal entry. Shipments valued at $2,500 or less can usually use a simpler informal entry. One exception matters a lot right now: goods over $250 that are subject to most Section 301 tariffs need a formal entry, even under $2,500.
ISF ("10+2") for ocean freight. For ocean shipments, the Importer Security Filing must be submitted at least 24 hours before the cargo is loaded onto the vessel at the foreign port. Your broker or forwarder usually files it. Late or inaccurate ISF filings can cost $5,000 per violation.
Other agencies. Food requires FDA prior notice: at least 8 hours before arrival by water, 4 hours by air or rail, and 2 hours by road. Since July 8, 2026, CPSC certificates of compliance for regulated consumer products must be filed electronically at entry.
DDP vs. DAP: who pays the duties?
The Incoterms you agree on decide who handles import clearance:
- DAP (Delivered at Place): the seller delivers to the named place; the buyer clears customs, pays duties, and acts as the IOR.
- DDP (Delivered Duty Paid): the seller clears customs and pays duties, so the seller, or a party it appoints, acts as the IOR.
DDP parcel services are popular for sending direct-to-consumer orders from abroad, because the customer never sees a duty bill. But under DDP the seller's side is the importer of record. From January 5, 2027, that usually means a foreign IOR, which brings the CTPAT-broker requirement into play. Check with your carrier how its DDP service handles this.
Who does what: seller, forwarder, broker, IOR, and 3PL
Party | What they do | What they don't do |
|---|---|---|
You (the brand or seller) | Own the goods; choose the IOR; supply accurate product, value, and origin data | Hand off legal responsibility by hiring someone else |
Supplier or manufacturer | Produces, packs, and labels the goods; issues the commercial invoice and packing list | Clear U.S. customs (unless selling DDP) |
Freight forwarder | Books ocean or air freight; often coordinates ISF and drayage | Become your IOR automatically |
Licensed customs broker | Classifies goods; files entries, ISF, and agency data; calculates duties | Take on your legal liability as the IOR |
Importer of record | Legally responsible for the entry, duties, compliance, and records | — |
U.S. 3PL (like ShipHouse) | Receives customs-cleared goods; checks them against your inbound notice; stores, preps, and fulfills | Act as IOR or customs broker, or pay duties |
At ShipHouse we draw this line before inventory moves. The import, meaning IOR, brokerage, duties, and product compliance, stays with you and your import partners. We take over once the cleared goods reach our dock. If your commercial invoice, packing list, and inbound notice to us match, receiving is fast, and you avoid the most common delays. See U.S. 3PL for international businesses and freight coordination.
A practical checklist for your first U.S. import
- Decide who the IOR will be: your company, a broker or IOR service, or your seller under DDP.
- Check whether you'll be a U.S. or foreign IOR under the January 2027 rules.
- Register an importer number (Form 5106) and keep its details accurate.
- Choose a licensed customs broker. If you're a foreign IOR, make sure the broker is CTPAT-validated.
- Arrange a customs bond: single-entry, or continuous if you'll import regularly.
- Classify your products and confirm current duty rates, including any Section 301 or 232 duties.
- Check other agency requirements, such as FDA prior notice or CPSC eFiling.
- Make sure the ISF is filed on time for ocean freight.
- Send your 3PL an inbound notice that matches your commercial invoice and packing list.
- Keep every entry record for five years.
Frequently asked questions
What is an importer of record?
The importer of record is the person or company legally responsible for importing goods into the U.S. It files the customs entry (directly or through a broker), pays duties and fees, and is responsible for the accuracy of the information given to CBP.
Can a foreign company be the importer of record in the U.S.?
Yes. A foreign company can act as a nonresident importer with a U.S. resident agent, a customs bond from a U.S. surety, and an importer number. From January 5, 2027, foreign IORs must also be CTPAT-validated or use a CTPAT-validated customs broker.
Is my U.S. LLC a U.S. or foreign importer of record?
Under CBP's rule effective January 5, 2027, a U.S. entity counts as a U.S. IOR only if it's at least 51% owned and controlled by U.S. citizens or permanent residents, or directly owns significant unencumbered U.S. real property. A U.S. LLC owned by founders abroad is generally a foreign IOR. Confirm your status with your broker.
Can Amazon be my importer of record?
No. Amazon doesn't act as importer of record for FBA shipments of any size, and you can't import in Amazon's name. Amazon may appear only as the ultimate consignee, marked "c/o FBA."
What's the difference between an importer of record and a consignee?
The consignee is the party that receives the goods. The importer of record is the party legally responsible for the import. They can be the same company, but they don't have to be. Amazon, for example, can be a consignee but never the IOR.
Is my customs broker or freight forwarder automatically my importer of record?
No. A broker files entries on behalf of the IOR, and a forwarder arranges transportation. Neither becomes your IOR unless you formally appoint them to that role.
Do I need a customs bond?
Formal entries require a bond. A single-entry bond covers one shipment; a continuous bond covers all entries for 12 months and is commonly set at the greater of $50,000 or 10% of the prior year's duties, taxes, and fees.
Is the $800 de minimis exemption still available in 2026?
No, not for commercial shipments. It has been suspended for all countries since August 29, 2025, made indefinite by CBP regulation in June 2026, and ends by statute on July 1, 2027.
Who files the ISF, and when?
The importer, usually through its broker or forwarder, must file the Importer Security Filing at least 24 hours before ocean cargo is loaded at the foreign port. Violations can cost $5,000 each.
What does DDP mean for import duties?
Under DDP, the seller clears U.S. customs and pays the duties, so the seller's side acts as importer of record. Under DAP, the buyer does.
Can my 3PL act as importer of record?
Some providers offer IOR services, but ShipHouse doesn't. We receive customs-cleared goods and handle storage, prep, and fulfillment. The import itself stays with you, your broker, and your other import partners.
The bottom line
The importer of record carries the legal weight of every shipment you bring into the U.S. In 2026 and 2027 that weight is growing: de minimis is gone, tariffs keep shifting, and foreign-owned importers face new CTPAT requirements from January 5, 2027. For most international ecommerce brands, the practical answer is to set up the import properly once, with a capable broker. Then bring inventory in by the container or pallet, and let a U.S. 3PL take it from the dock.
If you're planning your first U.S. inventory, tell us about your products and inbound plan. We'll coordinate receiving with your forwarder and broker.
Last reviewed November 14, 2026. This guide is based on CBP regulations and Federal Register notices, executive orders, Supreme Court and USTR actions, and Amazon Seller Central guidance. It's general information, not legal or customs advice. Customs rules and tariff rates change often, so confirm your obligations with a licensed customs broker. The featured image is AI-assisted and was created from photos of the ShipHouse team.
