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U.S. Customs and Border Protection (CBP)

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CBP Releases Foreign IOR Overview, Reference Guide, and Broker Delayed Compliance Form 

U.S. Customs and Border Protection (CBP) has published three implementation documents for its Heightened Requirements for Foreign Importers of Record interim final rule: a one-page Overview, a three-page Reference Guide on U.S. importer of record (IOR) status, and a Broker Delayed Compliance Request Form.  

Together they set out which records CBP lists for verifying U.S. IOR status, the new entry data fields, and the steps a customs broker must take to request delayed compliance before January 5, 2027. Foreign IORs, U.S. companies that rely on them, and every licensed customs broker filing entries for clients that claim U.S. IOR status are affected. 

KEY TAKEAWAYS 

  • CBP issued a one-page Overview, a three-page Reference Guide, and a Broker Delayed Compliance Request Form alongside the Heightened Requirements for Foreign Importers of Record interim final rule (91 FR 69977, November 6, 2026).
  • CBP’s Overview notes that, currently, only Canadian foreign importers of record (IORs) are eligible for CTPAT validation. A foreign IOR that is not CTPAT validated must designate a CTPAT validated licensed customs broker to make entry. 
  • The Reference Guide lists the records brokers or CBP may use to verify U.S. IOR status, including passports, Secretary of State records, shareholder ledgers, and deeds, plus examples for verifying physical domestic assets.
  • Brokers seeking delayed compliance must email the completed form to […]
By |2026-11-11T17:46:39-05:00November 11, 2026|ACE, CTPAT, Customs Broker, U.S. Customs and Border Protection (CBP)|0 Comments
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What Happens When Your Imports Become Subject to an AD/CVD Investigation? 

An antidumping or countervailing duty (AD/CVD) investigation can significantly change the cost of importing goods into the United States. Products that previously entered the country without additional trade remedy duties may suddenly face substantial cash deposit requirements, creating unexpected expenses and uncertainty for importers. 

If your products become subject to an AD/CVD investigation, understanding the process, potential financial exposure, and available options is essential to protecting your business. 

What Are Antidumping and Countervailing Duties? 

Antidumping and countervailing duties are trade remedies designed to address certain unfair trade practices involving imported merchandise. 

  • Antidumping duties (AD) address products sold in the United States at less than fair value. 
  • Countervailing duties (CVD) address imports that benefit from certain subsidies provided by foreign governments. 

These duties are separate from ordinary customs duties and other applicable tariffs. A product may be subject to both antidumping and countervailing duties, potentially increasing its total import costs substantially. 

Two federal agencies play central roles in AD/CVD investigations: 

  • U.S. Department of Commerce (Commerce): Determines whether dumping or countervailable subsidization exists and calculates applicable margins or subsidy rates. 
  • U.S. International Trade Commission (USITC): Determines whether the imports materially injure or threaten material injury to a U.S. industry. 

Generally, both agencies must make […]

By |2026-11-06T21:47:55-05:00November 6, 2026|AD/CVD, U.S. Customs and Border Protection (CBP), U.S. Department of Commerce (DOC), U.S. International Trade Commission (USITC)|0 Comments
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CBP Will Require Foreign Importers of Record to Be CTPAT-Validated or Use a CTPAT-Validated Broker Beginning January 5, 2027 

U.S. Customs and Border Protection (CBP) released an interim final rule on November 5, 2026 under which a foreign importer of record must be validated under the Customs Trade Partnership Against Terrorism (CTPAT), or use a CTPAT-validated customs broker, to file formal and informal entries beginning January 5, 2027. The rule implements Executive Order 14411, Strengthening Customs Enforcement. Foreign companies that import in their own name, the U.S. buyers that depend on them, and customs brokers that are not CTPAT-validated each need a plan before January 5. 

Key Takeaways 

  • Beginning January 5, 2027, CBP will require a foreign importer of record to be validated under the Customs Trade Partnership Against Terrorism (CTPAT), or to use a CTPAT-validated customs broker, in order to file formal and informal entries. 
  • The rule treats any importer of record that does not meet its definition of a U.S. importer of record as a foreign importer of record. That definition turns on U.S. citizenship or lawful permanent residency, U.S. organization and location, U.S. beneficial ownership and control, or direct ownership of a significant amount of unencumbered U.S. real property.

  • The rule will require all licensed customs brokers to verify whether each client qualifies as a foreign or U.S. IOR before filing an entry. This applies to every broker, not just CTPAT-validated ones.
By |2026-11-06T11:13:23-05:00November 5, 2026|CTPAT, Customs Broker, Enforcement, U.S. Customs and Border Protection (CBP)|0 Comments
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What Happens When CBP Audits Your Business? A Complete Guide for Importers 

Receiving notice of an audit from U.S. Customs and Border Protection (CBP) can raise serious concerns for any business importing merchandise into the United States. What records will CBP request? How far back will the agency investigate? Could your company face additional duties or penalties? 

A CBP audit is designed to evaluate whether an importer is complying with U.S. customs laws and regulations. Depending on the type and scope of the audit, CBP may examine import transactions, accounting records, internal procedures, and the systems a company uses to manage its customs compliance responsibilities. 

An audit does not automatically mean CBP suspects fraud or that penalties will follow. However, it can uncover errors that result in substantial financial exposure, particularly when those errors affect multiple shipments over several years. 

For importers, understanding the CBP audit process and preparing before an audit begins can make a significant difference. 

What Is a CBP Customs Audit? 

A CBP customs audit is a review of a company’s import activities to determine whether the business is meeting its obligations under U.S. customs laws. 

Unlike a routine examination of an individual shipment, a customs audit may involve a broader review of an importer’s operations, records, internal controls, and historical transactions. 

CBP’s Regulatory Audit function conducts audits under authorities that include 19 U.S.C. § 1509. Depending on the circumstances, an audit may evaluate whether an importer has properly: 

By |2026-10-29T13:07:36-04:00October 29, 2026|U.S. Customs and Border Protection (CBP)|0 Comments
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Reporting Customs Fraud: A Guide to False Claims Act Whistleblower Claims 

Key Takeaways 

  • Individuals and businesses with information about customs fraud or tariff evasion may be able to file a whistleblower lawsuit under the federal False Claims Act (FCA). 
  • The FCA allows eligible whistleblowers to receive 15% to 30% of qualifying government recoveries, depending on whether the government intervenes and other statutory factors. 
  • Employees, former employees, competitors, customs brokers, and others with credible information about customs fraud may qualify as whistleblowers. 
  • Speaking with an attorney experienced in customs law and False Claims Act matters before reporting suspected fraud can help protect your rights and evaluate your potential eligibility for a reward. 

Can You Become a Whistleblower for Customs Fraud? 

If you know or suspect that a company is intentionally avoiding U.S. customs duties, you may have an opportunity to report the conduct and potentially receive a financial reward. The federal False Claims Act allows qualifying private parties to bring lawsuits on behalf of the United States against individuals or companies that knowingly defraud the government. 

Although the FCA is commonly associated with healthcare and government contracting fraud, it also applies to certain types of international trade fraud. 

For example, a company may violate the FCA by knowingly misrepresenting the value, classification, or country of origin of imported merchandise to […]

By |2026-10-27T12:17:56-04:00October 27, 2026|U.S. Customs and Border Protection (CBP), U.S. Department of Justice (DOJ)|0 Comments
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