CBP's new Importer of Record Data Accuracy enforcement begins
Date of publication: September 17, 2026.
Background
On August 19, 2026, U.S. Customs and Border Protection published a General Notice in the Federal Register titled "Accuracy of Importer of Record Data Submitted to CBP," through which CBP has begun to implement the directives set forth in Executive Order 14411, dated June 3, 2026, titled "Strengthening Customs Enforcement." The Executive Order itself was signed June 3, 2026, and Section 2(e) directs the Department of Homeland Security to confirm that active importers of record (IOR) are compliant with all applicable regulations and disclosures.
This notice does not stand alone. It follows an earlier, related action: from 16 July 2026, CBP began placing IOR accounts into an "Inactive for Entry Purposes" status where no entry had been filed during the previous 366 days, a change communicated through CBP's trade information systems affecting the ability to transmit certain entry transactions. Together, these actions represent a systematic overhaul of the IOR registry. Notably, earlier this year, CBP deactivated roughly 4.8 million IOR accounts that had not filed an entry within the preceding year.
What changed
The core of the August notice is straightforward but severe. CBP is comprehensively reviewing CBP Form 5106 information on file for IORs for accuracy.
Beginning on September 18, 2026
, if CBP determines that an IOR or customs broker acting on behalf of an IOR has failed to provide complete and accurate information, CBP will void the IOR number, rendering it invalid for any purpose, including entering imported merchandise into the United States. CBP may also take other enforcement actions, as appropriate.CBP Form 5106, the Create/Update Importer Identity Form
The CBP Form 5106 is the foundational registration document. It requires six core data elements: importer name; IRS EIN, SSN, or CBP-assigned number; mailing address; physical location address, if different from the mailing address; phone number; and email address - plus optional fields for company structure, beneficial ownership, and company officers. The notice singles out three fields as particular points of failure. The physical address, for instance, must be the IOR's actual business or personal location and cannot be a registered agent, customs broker, freight forwarder, or P.O. box. Similarly, the email address must belong to the importer - brokers and other third parties may not substitute their own - and the phone number must belong to the importer and not to a broker, forwarder, or other third party.
Critically, this is not a warning-first regime. If CBP concludes that the data for an IOR on the 5106 is inaccurate, CBP intends to immediately void the importer's IOR number, and the Notice does not require CBP to provide the importer with notice and opportunity to remedy or clarify any perceived deficiencies in its 5106 data. When action is taken, CBP will issue a written notice to the email address the IOR most recently submitted to CBP, notifying the IOR of the basis for voiding the number, and will copy the customs broker that last filed entry on behalf of the IOR, if applicable.
Why it matters
The stakes extend well beyond administrative housekeeping. A voided number halts commerce instantly: the most immediate business risk is that a voided IOR number could interrupt import activity until the importer successfully reestablishes its IOR account with CBP. Reinstatement is not automatic. The importer must provide corroborating identity evidence to CBP's satisfaction before the number is restored, during which time all shipments under that number are held.
Liability exposure is also real and multi-layered. Beyond the operational disruption, the certifying party who submits the Form 5106 information may face fines or imprisonment under 18 U.S.C. § 1001 for intentional false statements, False Claims Act liability under 31 U.S.C. § 3729 et seq. because IOR data is material to the obligation to pay duties, and brokers may face penalties under 19 U.S.C. § 1641 for submitting inaccurate or invalid information. Compounding this, CBP's Notice indicates that it intends to apply a strict interpretation, and that it may not give leniency to importers with an inaccurate IOR profile resulting from outdated information or clerical errors. There are downstream financial implications too: the disruption could potentially impact an importer's ability to receive refunds on CBP bills, including those for IEEPA tariff refunds.
For brokers, exposure compounds quickly. A brokerage that populated its own address, email, or phone across hundreds of client records has hundreds of potential defects, each of which CBP now treats as unverified information transmitted to the agency. Compliance obligations now extend beyond mere transmission: if an IOR uses a customs broker to file entry, the broker must have a valid power of attorney from the IOR and must also verify that the information transmitted from the IOR is accurate.
Next steps for practitioners
Although the deadline is here, compliance teams should still move immediately on several fronts:
- Pull actual data on file, not assumed data. Do not rely on what you believe was submitted - request the current Form 5106 record through your customs broker or the ACE Secure Data Portal and review the physical address, mailing address, email address, phone number, and identification number as CBP sees them today.
- Evaluate every field against the disqualifiers, particularly physical address, email, and phone number, verifying each belonging directly to the importing entity rather than an intermediary.
- Confirm broker Power of Attorney validity. Ensure your broker holds a valid POA executed directly with your company and is not relying on a third-party intermediary.
- Coordinate corrections carefully. Because a correction could itself raise questions about prior certifications, firms should evaluate whether a correction is also an admission - if a prior certification was knowingly inaccurate, the correction itself may create exposure under 18 U.S.C. § 1001 or the False Claims Act - and speak with customs counsel before filing.
- Build recurring verification into standing compliance programs. This is not a one-time fix. Treat CBP Form 5106 accuracy as a standing compliance control with an owner and a review date, not a one-time registration task, since address changes, entity restructurings, and personnel departures all break the record.
- Watch related developments. CBP's broader enforcement agenda under EO 14411 continues to expand, including an Advance Notice of Proposed Rulemaking published September 2, 2026, titled "Heightened Import Disclosures for Supply Chain Visibility," with comments due by December 1, 2026, signaling broader expectations around importer accountability and data quality.
Conclusion
The message from CBP is clear: importer identity data is no longer a back-office formality but a front-line compliance risk with immediate operational and legal consequences. Trade compliance professionals who treat the September 18 deadline as a one-time scramble rather than the start of an ongoing verification discipline could find themselves perpetually exposed to the next phase of this enforcement agenda.
This article is for general informational purposes and does not constitute legal advice. Companies should consult trade counsel regarding the specific implications for their operations.
For more information on how ONESOURCE Global Trade solutions can assist you in managing supply chain risk, tariff challenges, and regulatory compliance, please contact your Account Manager or Customer Success Manager.