CUSTOMS ENFORCEMENT | 2026-09-22

CBP Began Voiding Importer of Record Numbers on September 18, 2026 — What Form 5106 Now Has to Say

Executive Order 14411 gave CBP a comprehensive review of every CBP Form 5106 on file. An address, email or phone number that belongs to your broker rather than to you is now grounds for immediate voiding.

On August 19, 2026, U.S. Customs and Border Protection published a notice titled "Accuracy of Importer of Record Data Submitted to CBP" (FR Doc. 2026-16911, 91 FR 53627). It announced that beginning on September 18, 2026 — four days ago — CBP will void the importer of record number of any IOR whose CBP Form 5106 information is inaccurate or incomplete, rendering that number invalid for any purpose, including entering merchandise into the United States. This is not a proposal and there is no comm

On August 19, 2026, U.S. Customs and Border Protection published a notice in the Federal Register titled "Accuracy of Importer of Record Data Submitted to CBP," FR Doc. 2026-16911, appearing at 91 FR 53627. The notice is short, it carries no comment period, and it does something that few CBP notices do: it announces that the agency will begin immediately invalidating the credential that allows a company to import.

Beginning on September 18, 2026, if CBP determines that an importer of record — or a customs broker acting on the IOR's behalf — has failed to provide complete and accurate information on CBP Form 5106, CBP will void the IOR number. A voided number is, in the agency's words, invalid for any purpose, including entering imported merchandise into the United States. CBP adds that it may take other enforcement actions as appropriate.

Where this came from: Executive Order 14411

The notice is an implementation step, not a freestanding policy. On June 3, 2026, the President signed Executive Order 14411, "Strengthening Customs Enforcement," published at 91 FR 35125 on June 10, 2026. Section 1 of the order frames customs enforcement as a national security, foreign policy and economic matter, and specifically identifies as an objective that importers of record are correctly identified and accountable for the duties they owe.

Section 2(e) of the order directs the Secretary of Homeland Security to confirm that active IORs are compliant with all applicable regulations and disclosures. CBP's August notice is the first visible product of that directive. The notice also says plainly that CBP is separately taking steps to revise importer eligibility regulations, guidance and policies under Section 2 of the order, with further announcements to come through the CBP website and the Federal Register. In other words, the Form 5106 review is the opening move rather than the whole of it.

What CBP Form 5106 actually is

Under 19 U.S.C. 1484 and 4320, and CBP's implementing regulation at 19 CFR 24.5, an individual or entity that wants to make entry — or to request services that will result in a bill or a refund — must obtain an importer identification number from CBP. The vehicle for that request is CBP Form 5106, the Create/Update Importer Identity Form, submitted through the Automated Broker Interface or by email to the appropriate Center of Excellence and Expertise.

The form has six required data elements: importer name; IRS Employer Identification Number, Social Security Number or CBP-assigned number; mailing address; physical location address if different from the mailing address; phone number; and email address. It also carries optional fields covering company information, business structure, beneficial ownership and company officers. For most importers, the form was filled out once, years ago, often by whoever was handling the first shipment, and never looked at again. That is precisely the population CBP is now reviewing.

The three fields CBP calls out by name

The notice singles out three data elements with specific instructions, and each of the three describes a shortcut that is extremely common in practice.

Physical address. The address provided must be the actual physical location of the business or individual. CBP states it cannot be a registered agent, a customs broker, a freight forwarder, a P.O. box, a business service center, or the address of another person or entity. The form's own instructions allow a principal's home address where that is the address genuinely associated with the business.

Email address. The email address must be valid and belong to the IOR. Brokers and other third parties may not substitute their own email address, or anyone else's, for the importer's.

Phone number. Same rule. The number must be valid and belong to the IOR, and a broker may not supply its own number in place of the importer's.

For years, routing all three of these to the broker was treated as an efficiency — the broker handles CBP correspondence, so let CBP correspond with the broker. Under this notice that arrangement is a defect in the filing, and the defect is now independently actionable.

The trap inside the notice

There is an uncomfortable mechanic here that importers should register. CBP says it will issue written notice of a voiding to the IOR at the email address the IOR most recently submitted to CBP, and will copy the customs broker that last filed an entry on the importer's behalf where applicable.

The notice of voiding therefore goes to the email address on file — which, for an importer whose number is voided because the email address on file is wrong, is the one channel least likely to reach anyone. An importer who has never verified that field may learn about the voiding from a rejected entry rather than from CBP. That is a strong argument for confirming the email of record now rather than waiting to see whether a notice arrives.

Broker exposure is separate and additional

The notice is equally directed at customs brokers, and it cites the regulations that govern them. A broker must exercise due diligence to ensure the information is accurate under 19 CFR 111.29(a), and must not transmit information to CBP that it knows or should know is false or misleading, including unverified information, under 19 CFR 111.32. Brokers filing inaccurate or invalid Form 5106 information may face broker penalties or other consequences under 19 U.S.C. 1641.

The power of attorney requirement is stated twice in the notice, which is a signal about where CBP expects to find problems. A broker submitting Form 5106 on an importer's behalf must hold a valid POA executed directly with the importer of record — not through a freight forwarder or other intermediary — as required by 19 CFR 111.36(c)(3). Chains in which a forwarder holds the relationship and the broker files on the strength of it are exactly the arrangement that provision addresses. Importers who are unsure how their own POA was papered should review that chain with customs counsel before CBP reviews it for them.

Certification carries real legal weight

The notice reminds the trade that the party certifying Form 5106 must take appropriate steps to verify the information before submission, and it identifies the consequences of failing to do so in unusually direct terms. A certifying party may be subject to fines or imprisonment under 18 U.S.C. 1001 for an intentional false statement or for deception or fraud on the form.

CBP goes further. Because IOR data is an important identifier for liability for the payment of duties, the agency states that inaccurate or misleading information on Form 5106 is material to an obligation to pay money to CBP, and could expose the IOR or associated individuals to liability under the False Claims Act, 31 U.S.C. 3729 et seq. Framing a data-entry field as potentially material under the False Claims Act is a meaningful escalation, and it is the sentence in this notice most worth reading twice.

Getting a voided number reestablished

The notice does describe a path back. CBP's written notice of voiding will state the basis for the action and will include information on how to request reestablishment of the IOR number, including what information must be submitted to corroborate the identity of the requesting importer. The importer, or a customs broker holding a valid power of attorney, may contact CBP with questions about a voided number at the address given in the notice.

What the notice does not provide is a timeline. There is no stated period within which CBP will act on a reestablishment request, which means the operational risk is measured in cargo sitting at the terminal rather than in paperwork. For an importer moving containers through the San Pedro Bay complex, Oakland, or the Otay Mesa crossing, that is the exposure that matters, and it argues for verification in advance rather than remediation after the fact.

What a California importer should do this week

First, pull your own Form 5106 as CBP holds it and read the six required fields against reality. The question is not whether the data was correct when it was filed; it is whether each element belongs to the importer today. Companies that have moved offices, changed entity names, been acquired, or switched brokers are the likeliest to fail that test.

Second, confirm the email address and phone number are the importer's own and are monitored. If they currently route to a broker or forwarder, change them, and make sure someone inside the company actually reads that inbox.

Third, locate the power of attorney. Confirm it runs directly between the importer and the broker filing on its behalf, and that it is current.

Fourth, treat this as connected to the broader compliance posture rather than as an isolated form. An importer that receives CF-28 requests for information or CF-29 notices of action, or that is working through a Focused Assessment or other CBP audit, is already in a posture where the reliability of its internal records is the subject under review. A voided IOR number arriving in the middle of that is a compounding problem, not a parallel one.

Finally, if your number has already been voided, do not attempt to keep importing under a different entity's number while you sort it out. That is a separate and considerably more serious problem. Work the reestablishment process, and get advice from a California customs attorney before filing anything that certifies facts to CBP.

The larger direction of travel

Read alongside CBP's September 2, 2026 proposed rule on heightened import disclosures for supply chain visibility, the picture is consistent. CBP is moving toward knowing precisely who is importing, where they actually are, and who stands behind them. The Form 5106 review is the identity layer of that project. Importers whose records were assembled for convenience rather than accuracy are the ones this reaches first.

If you import into California and have not looked at your Form 5106 in the last several years, that review is the highest-value hour of compliance work available to you right now. Trembach Law Firm advises importers on customs compliance, broker relationships and CBP enforcement matters. To discuss your situation, call (818) 514-7680 or request a consultation.

Frequently Asked Questions

What exactly did CBP start doing on September 18, 2026?

Beginning September 18, 2026, where CBP determines that an importer of record — or a customs broker acting on the IOR's behalf — has failed to provide complete and accurate information on CBP Form 5106, CBP will void the IOR number. A voided number is, in the agency's words, invalid for any purpose, including entering merchandise into the United States. CBP adds that it may take other enforcement actions as appropriate.

Which three fields does the notice single out?

Physical address, email address and phone number. The physical address must be the actual location of the business and cannot be a registered agent, customs broker, freight forwarder, P.O. box, business service center or another entity's address. The email address and phone number must be valid and belong to the IOR — a broker may not substitute its own. Routing all three to the broker was long treated as an efficiency; under this notice it is a defect in the filing.

Where does this come from?

It implements Executive Order 14411, "Strengthening Customs Enforcement," signed June 3, 2026 and published at 91 FR 35125. Section 2(e) directs the Secretary of Homeland Security to confirm that active IORs are compliant with applicable regulations and disclosures. The notice itself is FR Doc. 2026-16911 at 91 FR 53627, published August 19, 2026, with no comment period. CBP says it is separately revising importer eligibility regulations, so this is the opening move rather than the whole of it.

How would I find out my number had been voided?

CBP says it will issue written notice to the IOR at the email address the IOR most recently submitted, copying the broker that last filed an entry where applicable. There is an uncomfortable mechanic in that: an importer whose number is voided because the email on file is wrong will have the notice sent to the one channel least likely to reach anyone, and may learn of it from a rejected entry instead. That is a strong argument for confirming the email of record now.

What is the exposure for my customs broker?

Separate and additional. A broker must exercise due diligence to ensure accuracy under 19 CFR 111.29(a) and must not transmit information it knows or should know is false or misleading, including unverified information, under 19 CFR 111.32. Penalties may follow under 19 U.S.C. 1641. The notice states the power-of-attorney requirement twice: a broker filing Form 5106 must hold a valid POA executed directly with the importer, not through a freight forwarder, under 19 CFR 111.36(c)(3).

What is Form 5106 in the first place?

Under 19 U.S.C. 1484 and 4320 and 19 CFR 24.5, anyone who wants to make entry — or request services resulting in a bill or refund — must obtain an importer identification number. Form 5106, the Create/Update Importer Identity Form, is the vehicle, submitted through the Automated Broker Interface or by email to the appropriate Center of Excellence and Expertise. It has six required elements: name; EIN, SSN or CBP-assigned number; mailing address; physical address if different; phone; and email.

This article is provided for general informational purposes only and is not legal advice. Reading it does not create an attorney-client relationship. Customs enforcement outcomes depend on the specific facts and records of each importer, and no particular outcome is guaranteed. Consult a qualified attorney about your own circumstances.

Contact Trembach Law Firm at (818) 514-7680 for a confidential consultation.

Trembach Law Firm | 27001 Agoura Road, Suite 350, Calabasas, CA 91301