A foreign company can still be the U.S. importer of record. That has not changed. What changed on June 3, 2026 is the set of conditions attached to it. The Strengthening Customs Enforcement executive order singled out foreign importers of record as a revenue-collection and enforcement risk, and directed U.S. Customs and Border Protection to make it harder for a non-resident importer to enter goods without a financially accountable, vetted party standing behind the entry.
This guide is for foreign sellers, brands, and manufacturers that want to control their own U.S. import record — the DDP sellers, marketplace and FBA sellers, and 3PL-inventory companies that act as non-resident importer of record. If that is you, the 2026 changes affect your bond, your broker, and the way you prove you can pay. Read the evergreen non-resident importer setup guide first if you are new to the concept; this page covers what is new.
The four changes that matter to foreign IORs
The executive order is a directive to CBP and the Department of Homeland Security, not a self-executing rule. It sets roughly 180 days for most regulatory changes and 45 days for a legislative proposal. But the direction is unambiguous, and importers who wait for final rules will be setting up under pressure. Four provisions reach foreign importers of record directly.
1. No more default continuous bond for foreign IORs. A foreign importer of record generally may not rely on a continuous bond to meet the bond requirement, except where CBP permits it because the importer has demonstrated that the revenue is fully protected and compliance is assured. For years, the standard advice was that repeat non-resident importers should simply buy a continuous bond. That default is gone.
2. Bond or minimum tangible domestic assets — for formal and informal entries. The order requires every importer of record, foreign and domestic, to maintain a bond, a minimum level of tangible domestic assets, or both, covering formal and informal entries. A foreign company with no U.S. assets feels this most: the bond is the only thing standing behind the entry, so CBP wants it larger and more reliable.
3. Higher minimum bond coverage. CBP is directed to increase the minimum required bond coverage for importers of record. The long-standing continuous bond floor has been $50,000 (set at 10% of the prior year's duties, taxes, and fees). Expect that floor to rise, and expect single transaction bonds for foreign IORs to be sized conservatively against the full duty exposure of each shipment.
4. CTPAT validation — directly or through your broker. A foreign IOR must be validated in CBP's Customs Trade Partnership Against Terrorism (CTPAT) program, if eligible, or use a CTPAT-validated and licensed customs broker to file entries. For most foreign sellers, becoming CTPAT-certified is a multi-month undertaking; filing through a CTPAT-validated licensed broker is the practical path.
What it means for foreign sellers entering the U.S.
If you sell delivered-duty-paid into the U.S., hold inventory in a U.S. fulfillment center or Amazon facility, or want one consistent classification and valuation position across repeat entries, you are exactly the importer the 2026 order is built around. The practical consequences:
- Your bond strategy has to be deliberate. You can no longer assume a cheap continuous bond covers you. Plan for either a CBP-approved continuous bond (with revenue-protection evidence), a properly sized single transaction bond per shipment, or domestic-asset backing.
- Your broker choice is now a compliance gate, not a convenience. Filing through a CTPAT-validated, licensed U.S. customs broker is one of the two ways to satisfy the new requirement. The broker you pick determines whether your entries are even fileable under the rule.
- Your identity record still starts with Form 5106. A foreign company with no EIN registers using a CBP-Assigned Importer Number (see below). None of the 2026 changes remove that step — they add conditions on top of it.
- Documentation and recordkeeping expectations rise. The order's whole theme is accountability. The non-resident importer must be able to show who owns the goods at entry, how value and origin were determined, and that duties can be paid. Build that file before the first shipment.
CAIN: how a foreign company without a U.S. EIN gets an importer number
This step trips up almost every first-time foreign importer, so it is worth stating plainly. To file a U.S. customs entry you need an importer of record number. A U.S. company uses its IRS Employer Identification Number (EIN). A foreign company that has no EIN and no Social Security Number uses a CAIN — a Customs Assigned Importer Number.
A CAIN is a unique importer identifier that CBP issues specifically for entities with no U.S. tax presence. You request it by filing CBP Form 5106, the Create/Update Importer Identity Form, and checking the box that asks CBP to assign a number. There is no fee, and CBP typically inputs and activates a new importer record within about two business days. The CAIN then appears on every entry filed for your company, links to your bond, and becomes your permanent identity in CBP's systems.
| Your situation | Importer number you use | How you get it |
|---|---|---|
| U.S. entity (LLC, corp, etc.) | IRS EIN | Already issued by the IRS; enter it on Form 5106 |
| Foreign company, has applied for a U.S. EIN | EIN | IRS Form SS-4 (1–2 weeks for foreign applicants) |
| Foreign company, no EIN or SSN | CAIN (CBP-Assigned Importer Number) | Check the assigned-number box on CBP Form 5106; no fee, ~2 business days |
A licensed customs broker can request the CAIN for you as part of onboarding, the same way brokers file the majority of Form 5106 submissions. You do not need a U.S. EIN to start — but you do need the number established before your first entry can be filed.
The 2026 setup path for a foreign importer of record
Putting the new rules together, here is the order of operations for a non-resident importer setting up today. Each step has to be right; a gap at any stage stops the first shipment.
- Confirm the right to make entry. You must have sufficient ownership, purchase, or consignee interest in the goods to act as importer of record. Paper-only IOR arrangements without real control are exactly what the 2026 order targets.
- Establish your importer identity (EIN or CAIN). File CBP Form 5106. If you have no U.S. tax ID, request a CBP-Assigned Importer Number on the form.
- Engage a CTPAT-validated, licensed U.S. customs broker. Sign a customs power of attorney. Under the 2026 rules, filing through a CTPAT-validated broker is the practical way to meet the validation requirement.
- Structure the bond deliberately. Do not assume a default continuous bond. Decide, with your broker and surety, between a CBP-approved continuous bond, a properly sized single transaction bond, or asset-backed coverage.
- Assemble the entry and compliance file. HTS classification, country-of-origin support, customs valuation method, commercial invoice and packing list, and PGA data (FDA, USDA, EPA, CPSC) where they apply.
- File the first entry and keep the audit file. Retain classification rationale, supplier declarations, valuation support, proof of payment, and CBP correspondence for five years to support reasonable care.
Want the document-by-document version you can hand to your team or your supplier? Use our non-resident importer onboarding checklist — a printable list of everything CBP and your broker need before your first U.S. shipment.
How Greenwich Mercantile fits the new rules
The 2026 order rewards foreign importers who set up with a vetted, accountable U.S. broker standing behind every entry — which is precisely how we work. Greenwich Mercantile is a licensed U.S. customs brokerage. We file CBP Form 5106 and request your CAIN, coordinate a customs bond sized for the new requirements with our surety partners, and act as your importer of record filing partner so your entries clear under the 2026 rules. You get one consistent classification, valuation, and origin position across every shipment, and a broker who tells you what changed before it becomes a held container.
Setting up as a U.S. importer from abroad?
Send Greenwich Mercantile your product, origin, value, and shipping facts. We will tell you exactly what your 2026 bond, CTPAT, and CAIN setup needs to look like before you ship.
Frequently Asked Questions
Can a foreign company still be the importer of record in the U.S. in 2026?
Yes. A foreign company can still act as a non-resident importer of record. But the June 3, 2026 Strengthening Customs Enforcement executive order directs CBP to tighten the conditions: foreign IORs generally cannot rely on a continuous bond, must meet higher minimum bond or tangible-domestic-asset requirements, and must either be CTPAT-validated or file through a CTPAT-validated, licensed U.S. customs broker. Most of these changes take effect through rulemaking over roughly 180 days.
What is a CAIN (CBP-Assigned Importer Number)?
A CAIN, or Customs Assigned Importer Number, is the importer identification number CBP issues to a foreign entity that has no IRS Employer Identification Number (EIN) and no Social Security Number. The foreign company requests it by filing CBP Form 5106 and checking the box for a CBP-assigned number. There is no fee, and CBP typically activates the record within about two business days. The CAIN then appears on every customs entry filed for that importer.
Can a foreign importer of record use a continuous customs bond in 2026?
Under the June 3, 2026 executive order, a foreign IOR generally may not rely on a continuous bond to satisfy CBP's bond requirement, except where CBP permits it because the foreign IOR has demonstrated that the revenue is fully protected and compliance is assured. This reverses the old default in which repeat non-resident importers routinely used a continuous bond. Single transaction bonds, higher bond amounts, and CBP-approved arrangements are the practical alternatives until the rules are final.
Does a foreign importer need to join CTPAT?
Not necessarily. The executive order gives foreign IORs two paths: be validated in CBP's Customs Trade Partnership Against Terrorism (CTPAT) program directly, or file entries through a CTPAT-validated, licensed U.S. customs broker. For most foreign sellers, using a CTPAT-validated broker is far faster than pursuing CTPAT membership themselves.
When do the 2026 foreign importer rules take effect?
The executive order was signed June 3, 2026. It is a directive to CBP and DHS, not a self-executing rule. It sets roughly 180 days for most regulatory changes and 45 days for a legislative proposal. Foreign importers should treat the bond, CTPAT, and asset requirements as near-term and plan their U.S. import structure now, before the rules are finalized.
Sources
- The White House, Strengthening Customs Enforcement (executive order, June 3, 2026).
- U.S. Customs and Border Protection, White House issues new executive order to strengthen customs enforcement.
- U.S. Customs and Border Protection, Create/Update Importer Identity Form (CBP Form 5106).
- WilmerHale, New Executive Order on "Strengthening Customs Enforcement": What Importers Need to Know.
- Hogan Lovells, Executive Order to strengthen customs enforcement imposes restrictions on foreign importers.
This guide reflects the Strengthening Customs Enforcement executive order as published June 3, 2026, and CBP importer-registration procedures as of June 2026. The order directs future rulemaking; specific bond amounts and CTPAT requirements will be set in CBP regulations. This is general information, not legal advice. Verify current requirements through CBP.gov and a licensed customs broker before you file.