CBP Proposes Requiring Importers to Maintain Records of Foreign Export Documentation
CBP’s September 2026 advance notice of proposed rulemaking may require importers to obtain, retain, and possibly submit foreign export declarations, invoices, and certificates their suppliers filed abroad, comparing them against U.S. entries to detect undervaluation or transshipment. This article examines the proposal’s practical challenges, legitimate reasons for discrepancies, and how importers should prepare comments before the December 1, 2026 deadline.
Read MoreCBP Voiding Importer of Record Numbers on September 18
CBP will void importer of record numbers starting September 18, 2026, if Form 5106 data—physical address, email, or phone—doesn’t belong directly to the importer, immediately blocking imports. High-risk profiles include foreign IORs, DDP sales, and drop-shipping using third-party addresses. Importers should verify data and powers of attorney now to avoid stalled shipments.
Read MoreYou Still Have Options: Recovering IEEPA Tariff Refunds After the CAPE and Protest Deadlines Have Passed
The Supreme Court struck down IEEPA tariffs in February 2026, but many importers who missed the CAPE refund window or the 180-day protest deadline wrongly believe they have no recourse. A separate path through the U.S. Court of International Trade under 28 U.S.C. § 1581(i) remains open, offering a two-year statute of limitations — but acting quickly is critical before entry-specific deadlines expire permanently.
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