U.S. Customs and Border Protection issued a Federal Register notice yesterday announcing enhanced enforcement procedures to verify the accuracy of information provided by new and existing importers of record. The change, which relates to the often-overlooked CBP Form 5106, is being made as part of the initial implementation of Executive Order 14411, Strengthening Customs Enforcement, issued June 3, 2026.
Form 5106, the “Create/Update Importer Identity Form,” is filed to create an importer of record (IOR) number in the first instance. The form should be routinely updated whenever the contact information of responsible personnel changes, but this step is often missed. If CBP conducts a review and concludes that there is inaccurate information on this form — such as out-of-date or invalid addresses, email addresses, or telephone numbers — CBP may immediately void the IOR number and may pursue enforcement actions.
To avoid this possibility IORs and customs brokers are encouraged to review that the information on the most recently filed Form 5106 is accurate.
The CBP Form 5106 requires the following data elements:
- Importer name;
- Internal Revenue Service Employer Identification Number, Social Security Number, or CBP-assigned number;
- Mailing address;
- Physical location address if different from the mailing address (cannot be a P.O. Box, address of an agent/broker/freight forwarder, etc.);
- Phone Number (must be valid and belong to IOR); and
- Email address (must be valid and belong to IOR).
The CBP notice also states that the certifying party may be “subject to fines or imprisonment under 18 U.S.C. § 1001 or other legal consequences for making an intentional false statement or committing deception or fraud on the CBP Form 5106.” Brokers that are found to be submitting inaccurate or invalid information on a CBP Form 5106 may also be subject to broker penalties or other consequences pursuant to 19 U.S.C. § 1641.
Why This Matters
Beginning September 18, 2026, CBP will void IOR numbers if it is determined that information provided on a CBP Form 5106 is inaccurate or incomplete. Notice of that voidance will be sent to the most recent email address provided on the CBP Form 5106.
The voidance of an IOR number would result in the inability to enter imported merchandise into the United States under that IOR number. CBP’s notice does not indicate whether an importer would be required to obtain a new IOR number to resume importing merchandise or whether CBP would reinstate the existing IOR number once corrected information is provided. Either outcome will result in delays in getting goods across the border. Importers should work with their customs brokers to ensure that the information submitted for the company on the Form 5106 is accurate and complete. The same is true for any other affiliated company that acts as an importer of record.
How We Can Help
Cassidy Levy Kent’s team of attorneys, licensed customs brokers, and compliance specialists can assist with supply chain mapping, documentation review, and responding to CBP detentions or exclusions. We help clients design and implement due diligence systems that align with CBP’s evolving expectations and support the admissibility of goods under U.S. law.