Can a Foreign Company Still Act as Importer of Record in the U.S.?

Short answer: yes. As of this writing, CBP guidance still allows a foreign company — one with no U.S. office, no U.S. subsidiary, and no U.S. employees — to act as its own Importer of Record (IOR) for shipments into the United States. This isn’t a loophole or a gray area; it’s a long-standing, documented path that CBP refers to as a non-resident or foreign importer arrangement.

What’s changed is the direction things are heading. Executive Order 14411, “Strengthening Customs Enforcement,” has CBP actively tightening the rules around foreign IORs throughout 2026, and some of that tightening is already in effect. So the more complete answer is: yes, currently, under requirements that are getting stricter — and it’s worth understanding both halves of that before you commit to a structure.

What a Foreign Company Needs to Act as Importer of Record

A foreign company acting as its own IOR generally needs to put a few specific pieces in place:

An identity on file with CBP, registered through CBP Form 5106. Since a foreign company won’t have a U.S. IRS Employer Identification Number (EIN) or Social Security Number, this is typically done using a CBP-assigned importer number (sometimes called a CAIN) instead.
A U.S.-resident agent for service of process, where required under applicable customs regulations, with the necessary authorization and documentation in place — distinct from simply having an email address or phone number on file, and not the same thing as needing a U.S. office or legal entity.
A customs bond, as required for the applicable entry type. Depending on the shipment and current CBP requirements, this may involve a single-entry bond or a continuous bond. Foreign importers should confirm their bonding options with a licensed customs broker, particularly in light of pending changes under EO 14411.
A power of attorney, if a licensed customs broker is filing entries on the company’s behalf — common, since few foreign companies file their own entries directly.
Corporate documentation, such as articles of incorporation and proof of the authority of whoever signs on the company’s behalf, which a broker will typically need to set up the arrangement.

None of this requires forming a U.S. company, leasing office space, or hiring U.S. staff. It’s a registration and compliance structure, not a physical presence requirement.

Is This Still Allowed in 2026? What’s Changing

Yes, as of this writing — but the requirements around it are actively moving, and it’s worth being clear about what’s confirmed versus what’s still being finalized.

Executive Order 14411, signed June 3, 2026, directs CBP and the Department of Homeland Security to tighten several things specifically for foreign IORs: restricting their ability to use informal entry procedures, requiring CTPAT validation (or filing through a CTPAT-validated customs broker) for formal entries, limiting their use of continuous bonds, and building a “good standing” framework that can bar non-compliant importers from the system. Some of this is directed but not yet finalized as enforceable rules — informal entry restrictions and the CTPAT-or-broker requirement, for instance, are still working through rulemaking rather than locked in today.

One piece is already active: since September 18, 2026, CBP can immediately void an IOR number if the identity information on file — addresses, contact details, the EIN or CBP-assigned number — is inaccurate or incomplete. For a foreign company relying on a CBP-assigned number rather than a U.S. tax ID, keeping that information current matters more than it used to, since an error can now stop a shipment rather than just get flagged for correction later.

The broader eligibility framework for foreign IORs — a formal “good standing” standard, updated vetting, and revised entry rules — is directed to be revised within 180 days of the order’s signing, which lands around late November 2026. Until that rulemaking is finalized, it’s not accurate to say the foreign-IOR path is closing — only that it’s being actively reshaped, and the version available a year from now may look different from the version available today.

Foreign IOR vs. Using a U.S.-Based Importer

Acting as your own foreign IOR isn’t the only option, and for some companies it isn’t the simplest one. The practical alternatives generally are:

Consider working with a CTPAT-validated and licensed customs broker. EO 14411 directs CBP to establish this as one pathway for foreign IORs making formal entries, subject to applicable implementation requirements. Using a broker does not, by itself, transfer the legal responsibilities of the IOR — you remain the importer of record, and the broker’s role is to help you meet the filing and compliance requirements that apply to you.
Evaluate whether an eligible U.S.-based party within your legitimate commercial structure can serve as the IOR, subject to confirmation by a licensed customs broker or qualified trade counsel. This shifts legal responsibility for the import to that party, which is a meaningful decision to make deliberately — with proper legal and compliance review — rather than by default.

Which approach makes more sense depends on your import volume, product mix, and how much compliance overhead you want to carry directly — there isn’t a single right answer that applies to every company.

What to Check Before You Act as Your Own Importer of Record

Confirm your CBP Form 5106 data is accurate and current before your first shipment, given that errors can now trigger an immediate IOR number void.
Ask your customs broker whether they’re CTPAT-validated, since that status is becoming more relevant to how foreign IORs file formal entries.
Don’t assume informal entry will remain available indefinitely for lower-value shipments, given the direction CBP has been directed to move in.
Build in extra lead time for your customs bond, particularly if you’re setting up a new foreign-IOR arrangement rather than renewing an existing one.
Revisit the question periodically rather than treating today’s setup as permanent. With core eligibility rules due for revision around late November 2026, a structure that works today is worth re-checking once that rulemaking lands.

Key Takeaway

A foreign company can still act as its own Importer of Record in the U.S. today — that hasn’t changed, and nothing currently in effect prohibits it outright. What has changed is that CBP is actively tightening the requirements around it under Executive Order 14411, with IOR data-accuracy enforcement already active and broader restrictions on informal entry, CTPAT validation, and bonding still working through rulemaking. For a foreign company weighing whether to self-manage its IOR status or work through a broker or U.S.-based party instead, the honest framing isn’t “is this still possible” — it currently is — but “is this still the right structure once the pending rules are finalized,” which is worth revisiting as the picture becomes clearer.

Weighing whether to act as your own Importer of Record or work through a partner instead? PNP LINE works with licensed customs broker partners to help companies navigate U.S. customs clearance, whichever IOR structure fits their business. Learn more about our U.S. customs clearance and international freight forwarding services.

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Source References

U.S. Customs and Border Protection, CBP Help Center, “Can a foreign company be an Importer of Record?” — https://www.help.cbp.gov/s/article/Article-1147
U.S. Customs and Border Protection, “Importer Create/Update Identity Form (CBP Form 5106) FAQ” — https://www.cbp.gov/trade/programs-administration/entry-summary/cbp-form-5106/importer-createupdate-identity-5106-faq
U.S. Customs and Border Protection, “Importing into the United States: A Guide for Commercial Importers” — https://www.cbp.gov/sites/default/files/documents/Importing%20into%20the%20U.S.pdf
Federal Register, “Strengthening Customs Enforcement” (Executive Order 14411), published June 10, 2026 — https://www.federalregister.gov/documents/2026/06/10/2026-11595/strengthening-customs-enforcement
Federal Register, “Accuracy of Importer of Record Data Submitted to CBP,” published August 19, 2026, effective September 18, 2026 — https://www.federalregister.gov/documents/2026/08/19/2026-16911/accuracy-of-importer-of-record-data-submitted-to-cbp

Disclaimer: Importer of Record requirements are governed by CBP regulations and are currently affected by active federal rulemaking under Executive Order 14411, which can change implementation details and dates with little notice. This article reflects publicly available information as of the date above and does not constitute legal or customs compliance advice. Companies should confirm their specific Importer of Record options and obligations with a licensed customs broker or qualified trade attorney before shipping.

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