On September 18, 2026, U.S. Customs and Border Protection (CBP) began enhanced enforcement of importer of record (IOR) identity data on CBP Form 5106. CBP announced the enforcement program in a general notice published in the Federal Register. Accuracy of Importer of Record Data Submitted to CBP, 91 Fed. Reg. 53,627, 53,627 (Aug. 19, 2026). This notice states CBP’s enforcement position; it is not a new regulation and does not add new Form 5106 data elements. The enforcement includes immediate voiding of IOR numbers when CBP determines the data is inaccurate or incomplete. A voided number is “invalid for any purpose,” including entering merchandise. 

What is the Form 5106 used for?

Form 5106 is part of the essential, basic setup for any company that wants to register with CBP as an importer and clear goods into the United States. An individual or entity must submit the form to obtain an IOR number, and the form must be updated whenever the importer’s address or Internal Revenue Service employer identification number (EIN) changes. If CBP voids the IOR number, the importer can no longer use that number to import merchandise into the United States. 

What Changed and What Stayed the Same

The core data elements remain importer name; EIN, for companies with residence in the U.S., Social Security number (SSN) for individuals, or a CBP-assigned number, usually for foreign-based companies wishing to import and often based on their home country’s EIN; mailing address; physical location address if different; phone number; and email address. If the physical location differs from the mailing address, the importer must report the actual location of the business or individual. CBP will not accept the address of a registered agent, customs broker, freight forwarder, P.O. box, business service center, or any other person or entity, although the principal’s home address is acceptable. 

The importer, or a broker acting under a valid power of attorney (POA), files the form through the Automated Broker Interface or by email to the importer’s CBP Center of Excellence and Expertise. If the importer has an EIN, that number automatically becomes its IOR number; an individual may use an SSN, and an importer with neither receives CBP-assigned number. The importer then  uses that number to make entry.

The risk of certifying false data has not changed either. Form 5106 certification warns of fines or imprisonment under 18 U.S.C. § 1001 for intentional false statements, deception, or fraud.

What is new is CBP’s enforcement position under the recent 5106 enforcement update. CBP is reviewing data already on file for existing IORs and expects importers and customs brokers to ensure their information remains “accurate and up-to-date,”.  Otherwise, the new policy allows CBP to void deficient numbers. 

The original implementing regulation found at 19 C.F.R. § 24.5 (2026), does not contain this voiding procedure due inaccuracies or outdated information. However, the provision at 24.5(e) addresses IOR numbers unused for a year. Id. § 24.5(e). CBP has previously voided inactive IORs and began another round of deactivations on July 16, 2026 as announced in the CSMS message #69241265, New “Inactive for Entry Purposes” Status Will Deploy in ACE on July 16 issued July 14, 2026. 

Under the July 2026 policy, inactive IOR status blocks ACE cargo release and entry summary transactions but preserves non-entry functions such as drawback, reconciliation, bonds, Importer Security Filing, and other ACE functions. By contrast, the August notice says an IOR number voided due to inaccuracies is invalid “for any purpose.” Voiding for inaccuracy carries a materially broader consequence than the published inactivity status.

Consequences

The notice does not define “inaccurate” or “incomplete,” or articulate different standards based on the type of error. CBP says it will void first and then email written notice to the most recent email address the IOR submitted, copying the last-filing broker, if applicable. CBP does not state how the IOR will be contacted if the email address is itself incorrect.

The notice does not provide a reestablishment timeframe or decision standard. The email from CBP will explain how to seek reestablishment and what identity evidence to submit. Importers should not assume this process will mirror the ordinary inactivity-reactivation process.

Section 1001 reaches anyone who knowingly and willfully provides material falsehoods, and violations carry a fine, up to five years’ imprisonment, or both. CBP also states that inaccurate or misleading data “could” support False Claims Act liability. In a 2016 decision, United States ex rel. Customs Fraud Investigations, LLC v. Victaulic Co., the Third Circuit concluded that “reverse false claims liability may attach as a result of avoiding marking duties.” The decision binds only courts in the Third Circuit, and arose from marking duties, so it is not controlling authority on Form 5106 liability.

Broker Obligations

CBP invokes the broker due-diligence and false information rules and says brokers should not transmit information they know or should know is false or misleading, “including unverified information.” CBP warns that brokers submitting inaccurate or invalid Form 5106 information may face broker penalties or other consequences under 19 U.S.C. § 1641.

Brokers must also hold a valid POA before transacting customs business, and CBP states that the POA must be executed directly with the IOR, not through a freight forwarder or other third party. The current Form 5106 says a submitting broker “is only obligated to convey” the information. Brokers should read that language along with their due-diligence duties and the August notice, not as a safety net. 

Executive Order 14411 and What Comes Next

CBP describes the notice as “initial steps” to implement Executive Order 14411. Within 180 days of June 3, 2026 (which is, November 30, 2026) the Order directs DHS to address minimum tangible domestic assets, bonding, or both; higher minimum bond coverage; added beneficial ownership, affiliation, domestic-asset, and anticipated-volume disclosures; “good standing”; risk-based IOR tiers; and recurrent vetting. 

The Order also directs additional restrictions for foreign IORs and revised mitigation standards, including a penalty floor of not less than 50 percent of the assessed penalty (absent exceptional circumstances that materially impact national security) and no mitigation for repeat offenders. These are implementation directives to the agency, to be implemented consistent with applicable law. CBP’s current published Part 171 penalty guidelines do not reflect these EO-directed changes. 

Practical Steps

Importers should:

• Review their Form 5106 information currently on file with CBP and coordinate with their broker as needed.
• Confirm the recorded email address is monitored and belongs to the IOR.
• Replace any third-party address, email, or phone information with the IOR’s own.
• Confirm the EIN, SSN, or CBP-assigned number belongs to the entity actually importing, particularly after any restructurings. 
• Confirm the broker’s POA was executed directly with the IOR. 
• Make corrections through the broker as an ABI importer update carrying all the required data elements. 

Conclusion

The August notice adds no new Form 5106 data elements, but it turns importer identity data into an active control with an immediate consequence. With broader IOR eligibility, bonding, vetting, and disclosure reforms still moving through EO 14411 implementation, accurate Form 5106 data is the easiest part of compliance to secure. 

Braumiller Law Group is tracking EO implementation and can help importers and brokers identify potential issues with existing forms and help develop proactive and redressment strategies. For questions, contact Jennifer Horvath at jennifer@braumillerlaw.com.