The New Era of Customs Enforcement: What U.S. Importers Need to Know in 2026
New importer requirements, increased audits, enhanced supply-chain disclosures and tougher penalties are changing the compliance landscape for coms.
For many businesses, customs compliance has traditionally happened somewhere in the background.
A shipment arrives. A customs broker files the entry. Duties are paid. The products are released. The business moves on.
That approach is becoming increasingly risky.
In 2026, the federal government began implementing a substantially more aggressive customs-enforcement strategy designed to scrutinize not only what businesses import, but who is importing it, where the merchandise actually originates, how it is valued, how it moves through the supply chain and whether the importer can substantiate the information provided to U.S. Customs and Border Protection.
On June 3, 2026, President Donald Trump issued Executive Order 14411, “Strengthening Customs Enforcement.” The order directs the Department of Homeland Security and U.S. Customs and Border Protection (“CBP”) to overhaul numerous aspects of importer eligibility, disclosure, vetting, auditing, penalties and enforcement. Among the practices expressly identified for increased enforcement are misclassification, undervaluation, illegal transshipment and imports involving forced labor.
And implementation has already begun.
On August 19, CBP announced enhanced procedures to verify information submitted by new and existing Importers of Record. Beginning September 18, 2026, CBP says inaccurate or incomplete information on an importer's CBP Form 5106 may result in the company's Importer of Record number being voided—potentially preventing the business from entering merchandise into the United States under that number.
For companies dependent on international suppliers, this is more than a paperwork issue.
It is becoming a business-continuity issue.
Customs Compliance Is Moving From the Shipping Department to the Executive Level
The significance of the new enforcement environment becomes clearer when businesses understand what an Importer of Record actually does.
Under U.S. customs law, the Importer of Record is generally responsible for exercising reasonable care in entering merchandise into the United States, including providing the information necessary for CBP to properly classify and value the merchandise, assess duties and determine whether other legal requirements have been satisfied.
That responsibility does not disappear because the company hires a customs broker.
CBP expressly tells importers that although customs brokers can assist with entries and compliance, the importer remains ultimately responsible for ensuring the importation complies with federal requirements.
That distinction is critical.
A broker may prepare the entry.
A freight forwarder may coordinate the shipment.
A foreign supplier may prepare the invoice.
A purchasing manager may negotiate the transaction.
But if incorrect information enters the customs system, the U.S. importer may still face the consequences.
The compliance question is therefore no longer:
“Does our broker handle customs?”
It should be:
“How does our company verify the information our broker is filing?”
What's Changing Under the 2026 Customs Enforcement Order?
Executive Order 14411 does not make every contemplated requirement immediately effective. Instead, it directs DHS and CBP to implement a series of regulatory, policy and enforcement changes over specified periods.
That distinction matters.
But the direction of federal enforcement is unmistakable.
1. Importers Will Face Greater Scrutiny
The executive order directs CBP to increase the information required from Importers of Record, including information involving:
ownership;
beneficial ownership;
business affiliations;
anticipated import volume;
domestic assets;
organizational history; and
other identifying information CBP determines necessary.
It also directs CBP to establish enhanced and recurring vetting of entities involved in importing merchandise—including Importers of Record, their affiliates, customs brokers, freight forwarders and custodians of bonded merchandise.
For businesses that have historically treated their importer registration as a one-time administrative formality, that is an important shift.
2. “Good Standing” Could Determine Whether a Company Can Continue Importing
The order directs DHS, within 180 days of June 3, to establish a requirement that Importers of Record remain in “good standing” with CBP.
CBP is instructed to consider factors including the importer and its affiliates' compliance histories, enforcement actions and payment of customs liabilities.
The order further contemplates that an importer that is not in good standing may be prevented from importing goods into the United States or conducting other activities directly connected with importation.
That changes the potential consequence of repeated compliance problems.
Historically, a company might view customs violations primarily in terms of additional duties, penalties and delayed shipments.
Under the developing framework, compliance history could become relevant to the company's continued ability to import at all.
3. Importers May Be Assigned Risk-Based Tiers
CBP has also been directed to update its Importer of Record registry and establish risk-based tiers using factors such as:
compliance history;
prior enforcement actions;
audit results; and
other indicators of importer risk.
The practical implication is straightforward: a company's historical compliance behavior may increasingly affect the level of scrutiny its future imports receive.
4. Supply-Chain Disclosures Are Becoming More Important
The order calls for heightened import disclosure and certification requirements involving the imported product and its supply chain.
Potential disclosures expressly identified in the order include:
product identifiers;
model or style numbers;
product composition;
grade;
size;
production information;
foreign business identifiers; and
certifications concerning specified supply-chain requirements.
The order also directs DHS to establish a requirement concerning documentation or information the foreign exporter was required to provide to its own customs authorities before exporting the merchandise to the United States.
For importers, this points toward a broader compliance principle:
Knowing your immediate supplier may no longer be enough.
Businesses increasingly need to understand how products are manufactured, where inputs originate and what documentation exists farther upstream in the supply chain.
The September 18 Deadline Importers Should Know About
One of the first concrete implementation steps is already here.
CBP announced on August 19 that it is comprehensively reviewing information maintained for Importers of Record through CBP Form 5106.
Beginning September 18, 2026, CBP says it will begin voiding Importer of Record numbers when it determines that the importer—or a customs broker submitting information for the importer—has failed to provide complete and accurate required information.
CBP specifically highlighted information including:
physical addresses;
email addresses;
telephone numbers;
Employer Identification Numbers;
Social Security Numbers, where applicable; and
other identifying information contained on Form 5106.
The information must belong directly to the Importer of Record, and brokers submitting Form 5106 on behalf of clients must maintain appropriate powers of attorney.
For a company that depends on overseas inventory, losing the ability to use its Importer of Record number could create immediate operational consequences.
Goods do not stop needing to cross the border simply because a company's customs information is being corrected.
That is why importers should verify their records before a shipment is delayed.
Seven Customs Risks Businesses Should Audit Now
The government's enforcement priorities provide a useful roadmap for companies evaluating their own compliance programs.
1. Tariff Classification
Every imported product must generally be classified under the Harmonized Tariff Schedule of the United States.
That classification affects:
the applicable duty rate;
additional tariffs;
eligibility for special trade programs;
reporting requirements;
admissibility requirements; and
potentially antidumping or countervailing duties.
Classification can become particularly complicated when dealing with:
multifunction products;
kits;
machinery containing multiple components;
textiles;
chemicals;
electronics;
food products;
derivative steel or aluminum products; and
goods changed by manufacturing or assembly.
A supplier-provided HS code should not automatically be treated as the final U.S. classification.
Different countries may classify merchandise differently, and the U.S. importer remains responsible for exercising reasonable care regarding the classification declared to CBP.
Businesses should ask:
Who selected our HTS classifications?
When were they last reviewed?
Do we have written reasoning supporting them?
Have the products changed since the classifications were originally assigned?
Are we relying entirely on classifications provided by foreign suppliers?
If CBP asked tomorrow why a product was classified under a particular provision, could the company explain the answer?
2. Customs Valuation
Customs duties are frequently calculated using the declared value of merchandise.
That makes valuation another major enforcement concern.
Executive Order 14411 specifically identifies undervaluation as an area for increased enforcement.
Problems can arise when businesses fail to account properly for matters such as:
assists;
royalties;
licensing payments;
tooling supplied to manufacturers;
packing costs;
related-party pricing;
rebates;
commissions;
subsequent proceeds; and
other payments connected with the imported merchandise.
A company's accounting department may understand how much was paid to the supplier.
That does not necessarily mean the amount appearing on the commercial invoice is automatically the correct customs value.
International businesses should ensure their customs, legal, procurement and finance functions are communicating with one another.
3. Country of Origin
Where a product ships from is not always where the product legally originates.
That distinction has become particularly important as tariff rates increasingly vary depending on country of origin.
Consider a simplified scenario:
A product contains components manufactured in Country A.
Those components are shipped to Country B.
Some assembly occurs in Country B.
The finished product is then exported from Country B to the United States.
The fact that the shipment left Country B does not automatically resolve the legal country-of-origin analysis.
Depending on the product and trade program involved, determining origin may require examining matters such as:
substantial transformation;
tariff-shift rules;
regional-value-content requirements;
manufacturing operations;
component origin;
specific statutory origin rules; and
applicable free-trade agreement requirements.
Importers relying only on a supplier's statement that a product is “Made in” a particular country may therefore have significant exposure.
4. Transshipment and Tariff Evasion
Related to country of origin is another enforcement priority specifically identified by the administration: illegal transshipment.
Transshipment becomes problematic when goods are routed through another country in an attempt to conceal their true origin or avoid duties, trade remedies, sanctions or other import restrictions.
This is particularly important in an environment where different countries can face dramatically different tariff rates.
Businesses should be alert when:
the shipping country changes unexpectedly;
supplier invoices originate in one country while manufacturing records identify another;
a newly created intermediary suddenly appears in the transaction;
goods take commercially unusual shipping routes;
the supplier provides vague answers about manufacturing locations;
packaging or labeling identifies a different origin;
production capacity in the claimed country appears inconsistent with the volume being supplied; or
a supplier proposes changing documentation specifically to reduce tariffs.
A procurement team's desire to reduce costs should never become an informal strategy for changing country of origin.
5. Forced-Labor Exposure
Forced-labor enforcement is also specifically identified as a federal customs priority under the June executive order.
This creates risk for businesses that know their direct supplier but have limited visibility into upstream manufacturing.
The relevant supply chain may look something like:
U.S. Importer → Foreign Finished-Goods Manufacturer → Component Supplier → Raw-Material Processor → Raw-Material Producer
Compliance problems several tiers down can affect merchandise entering the United States.
Depending on the product and sourcing region, an importer may need documentation addressing:
supplier identity;
manufacturing locations;
component origin;
raw-material origin;
purchase orders;
production records;
transportation documents;
supplier certifications; and
supply-chain traceability.
This is one reason supplier due diligence should occur before a purchase agreement is signed—not after CBP raises questions about a shipment.
6. Customs Recordkeeping
Import compliance cannot depend on employees remembering what happened several years ago.
CBP generally requires covered entry records to be maintained for five years from the date of entry or the activity that required creation of the record, and records must be produced when properly requested.
Importers should therefore maintain organized documentation supporting matters such as:
commercial invoices;
packing lists;
purchase orders;
bills of lading;
customs entries;
classification analyses;
valuation calculations;
certificates of origin;
free-trade-agreement certifications;
supplier declarations;
manufacturing records;
correspondence with customs brokers;
tariff determinations;
product specifications; and
compliance reviews.
The question is not simply whether the company once possessed these records.
The question is whether it could retrieve them quickly if CBP requested them.
7. Customs Broker Oversight
One of the most persistent misconceptions in importing is:
“Our broker handles all of that.”
Customs brokers play a critical role in international trade. They are licensed professionals who prepare entries, communicate with CBP and help importers navigate complex requirements.
But outsourcing the filing function does not necessarily outsource the legal responsibility.
CBP states that the importer remains ultimately responsible for understanding applicable requirements and ensuring that its imports comply with federal law.
That means businesses should periodically review:
what information is being sent to the broker;
who within the company approves classifications;
whether the broker has current product descriptions;
whether tariff changes are being reviewed;
how country of origin is verified;
whether broker questions are escalated internally;
whether entry summaries are reviewed after filing;
who monitors CBP notices and requests; and
whether the company's customs powers of attorney remain appropriate.
A broker should be part of a company's compliance system.
The broker should not be the entire compliance system.
Penalties May Become Harder to Mitigate
The June order also signals a tougher approach to penalties.
It directs DHS to revise mitigation standards to include, among other measures, a minimum penalty floor of at least 50% of the assessed penalty absent specified exceptional circumstances, a minimum liquidated-damages floor and elimination of mitigation for repeat offenders. It also calls for greater use of audits and enforcement of liquidated-damages claims against customs bonds.
Because these provisions require agency implementation, businesses should monitor subsequent CBP and DHS regulations, guidance and notices rather than assume every contemplated penalty rule became effective on June 3.
But from a compliance perspective, the message is already important:
Correcting problems after an enforcement action may become considerably more expensive than identifying them beforehand.
Foreign Importers Face Additional Changes
Executive Order 14411 also draws a significant distinction between U.S. and foreign Importers of Record.
Among other changes, it directs DHS to prohibit foreign Importers of Record from using informal entry procedures and to impose additional requirements on foreign IORs making formal entries.
The order also contemplates limitations involving continuous bonds and requirements involving participation in the Customs Trade Partnership Against Terrorism (“CTPAT”) or use of qualifying customs brokers, subject to the implementing rules and guidance.
Foreign businesses selling directly into the United States should therefore review whether their existing importer structure will remain viable as implementation continues.
What Should U.S. Importers Do Now?
Companies do not need to wait until CBP begins an audit to review their compliance.
A structured internal customs review can begin with ten questions.
1. Who is our Importer of Record?
Confirm the legal entity appearing on import documents and ensure its registration information is accurate.
2. Is our CBP Form 5106 information current?
Verify addresses, contact information, tax identification information and other company information before the September 18 enforcement date.
3. Who determines our HTS classifications?
Know whether classifications were developed internally, by a broker, by counsel, by a consultant or simply copied from supplier documentation.
4. How do we verify country of origin?
Require sufficient evidence to support origin claims rather than relying solely on where merchandise was shipped.
5. Are our customs values complete?
Review whether payments, assists, royalties, related-party transactions or other items may affect declared value.
6. Do we know our supply chain?
Identify manufacturers and, where relevant, upstream suppliers involved in components and raw materials.
7. Have we reviewed tariff and trade-remedy exposure?
Products may be subject not only to ordinary customs duties but also additional tariffs, antidumping duties, countervailing duties or other measures.
8. Are our records actually accessible?
Determine whether documentation can be retrieved promptly for entries made several years ago.
9. Are we reviewing what our customs broker files?
Establish an internal procedure for periodically checking entries rather than automatically assuming they are correct.
10. What happens when someone finds a mistake?
Companies should establish an escalation process so potential customs errors reach management and qualified trade counsel before they become recurring problems.
Customs Compliance Should Be Preventive, Not Reactive
The changing enforcement environment does not mean every importer is about to face a penalty or CBP audit.
It does mean businesses should reconsider the amount of attention being given to customs compliance.
When international trade rules were relatively predictable, some companies could operate for years without closely examining the information contained in their import entries.
That approach becomes increasingly dangerous when:
tariffs are changing;
country of origin affects duty exposure;
CBP is increasing importer verification;
supply-chain disclosures are expanding;
customs penalties may become more severe; and
an importer's compliance history may influence its future ability to import.
The most valuable time to discover a classification error is before CBP discovers it.
The most valuable time to question a supplier's country-of-origin claim is before the goods arrive at the port.
And the most valuable time to determine whether the company's Importer of Record information is accurate is before that importer number becomes essential to clearing the next shipment.
For U.S. companies that rely on global suppliers, customs compliance can no longer be treated simply as shipping paperwork.
It is becoming part of legal risk management, supply-chain management and business continuity planning.
Sources & Further Reading
The White House. Executive Order 14411, Strengthening Customs Enforcement, June 3, 2026.
The White House. Fact Sheet: President Donald J. Trump Strengthens Customs Enforcement, June 3, 2026.
U.S. Customs and Border Protection, Department of Homeland Security. Accuracy of Importer of Record Data Submitted to CBP, 91 Fed. Reg. 53627, Aug. 19, 2026. Enhanced enforcement concerning Form 5106 information is scheduled to begin September 18, 2026.
U.S. Customs and Border Protection. Guidance regarding use of customs brokers and importer responsibility, updated Feb. 13, 2026.
U.S. Customs and Border Protection. Entry Summary Record-Keeping, updated Feb. 13, 2026.
This article is provided for general informational purposes only and does not constitute legal advice. Customs obligations depend on the merchandise, transaction structure, country of origin, applicable trade programs and other facts and circumstances. Because customs policies and tariff measures are changing rapidly, businesses should confirm current requirements before relying on any particular import strategy.