Amazon Importer of Record Rules: What Foreign-Entity Sellers Should Check

TL;DR

• Your Amazon importer of record is whoever is named on your customs entry, in Block 30 of CBP Form 7501. Amazon won't act as your importer for FBA inventory. It could be you, your company, your forwarder or a company your forwarder set up.
• The rule is out, and it starts January 5, 2027. CBP published "Heightened Requirements for Foreign Importers of Record" on November 6, 2026. From January 5, a foreign importer must be CTPAT validated or enter through a CTPAT-validated licensed customs broker, for informal and formal entries.
• A U.S. LLC may not be enough. Under the rule, a U.S. company has to be organized here, located here, and either have at least 51% U.S. citizen or green card holder owners in control, or directly own a significant amount of unencumbered U.S. real property.
• U.S. importers have to say so. From January 5, every entry and entry summary needs a declaration that the importer qualifies as a U.S. importer of record, and CBP can ask for proof.
• One check is already live. Since September 18, CBP can immediately void an importer number if its Form 5106 data is wrong. A registered agent's address doesn't count as a physical address.
• Before January 5: pull a recent 7501, ask your forwarder the questions below and confirm your broker is CTPAT validated. Don't rush into a new company.

The Real Question: Is My Importer of Record Foreign?

Amazon told sellers on October 19 to prepare for U.S. import changes. The rule it was warning about is now published, so the question matters more: who is my importer of record, and does it count as foreign?

Plenty of sellers can't answer the first one, because a forwarder handles it. Amazon says so itself: your importer "may be you, your freight forwarder, or your customs broker." So start there, because everything else depends on the name on that form.

This also isn't only a question for sellers based overseas. If you're a U.S. seller and your factory ships to you delivered duty paid, check whose name is on the entry. It may not be yours.

Quick Recap: What's Actually Happening

The order. President Trump signed Executive Order 14411 on June 3, 2026. It told the Department of Homeland Security to revise who can import and on what terms.

The rule. CBP published the interim final rule on November 6, 2026 (91 FR 69977, CBP Dec. 26-19). It takes effect January 5, 2027. Comments are open until the same day, on docket USCBP-2026-1387. Customs brokers can ask for more time on their part, but all must comply by May 6, 2027.

The proposal. Separately, CBP has proposed a Low-Value Shipments rule. More on that below. Comments are open until December 7.

Amazon's position. When it posted its notice in October, Amazon said listings, accounts and shipping weren't affected, according to its explainer. It hasn't posted a new notice since the rule came out, as of this post.

Not legal advice: this is a seller's guide to public documents. Get a licensed customs broker or trade attorney to confirm your setup.

What the Rule Requires From January 5

The declaration is a new checkbox on CBP Forms 3461 and 7501, or a "Yes" or "No" in the electronic filing. Foreign importers leave it blank. The updated forms must be used from January 5. CBP says a licensed broker alone isn't enough for a foreign importer after that date, unless the importer is itself CTPAT validated.

The requirement covers informal entry types 11, 12 and 13 and all formal entries. Using a CTPAT-validated broker doesn't give you CTPAT benefits yourself.

Why a U.S. LLC May Still Count as Foreign

This is the part most coverage skips. The rule's definition (new 19 CFR 110.2) doesn't stop at where a company is registered. A company is a U.S. importer of record only if it is:

Anyone who isn't a U.S. importer is a foreign importer. A U.S. citizen or green card holder importing as an individual qualifies.

To decide if a company is really located here, CBP says it may look at whether its principal place of business is in the U.S., whether it has a physical presence where it pays staff, earns revenue or runs stores, whether it has enough unencumbered physical U.S. assets, whether its sales cover its cost of goods and whether it's adequately capitalized. It also looks at whether it's an arm of a foreign manufacturer without a real U.S. presence.

So a Delaware or Wyoming LLC with a registered agent, no U.S. operations and a non-U.S. owner looks like a foreign importer. CBP can ask for records such as corporate charters, financial statements and proof of citizenship to check a declaration.

What the Rule Didn't Do

The order asked for more than this rule delivers, at least for now.

• Informal entry isn't banned. The order told CBP to bar foreign importers from informal entry. CBP chose not to, as long as a CTPAT-validated party files. It says it will watch these entries and may ban them later, and it's asking for comments on that.
• No new bond, asset or good standing rules. The order also mentioned bonds, minimum assets and good standing. This rule doesn't set any of those.

Brokers are moving too. CBP's page says CTPAT-validated brokers will have to do additional vetting on foreign importer clients. Expect yours to ask you for more documents.

The Part That's Already Live: Form 5106

This one is already in force. CBP's August 19 notice (91 FR 53627) says that from September 18, CBP will immediately void an importer number if the data on its Form 5106 is inaccurate or incomplete. A voided number can't be used to enter goods.

Check these with whoever filed your form:

• Physical address: It has to be the real location of the business. CBP says it can't be a registered agent, customs broker, freight forwarder, P.O. box or business service center. A principal's home address can qualify.
• Email and phone: They must belong to the importer, not the broker or forwarder.
• Power of attorney: Your broker needs one signed directly with the importer, not through a freight forwarder.

Here's the catch. CBP sends the void notice to the email most recently on file and, if applicable, copies the last broker who filed. If your forwarder's email is on your form, you could be the last to find out.

What to Ask Your Forwarder Before January 5

Amazon gives you the first question. The rest come from the rule and the CBP notice. Get the answers in writing.

1. "Is my Importer of Record a U.S. entity or a foreign entity?"
2. Does it meet every test in the rule, and who are its controlling owners?
3. If it's foreign: is it CTPAT validated, and if not, is the broker filing my entries CTPAT validated?
4. Who will tick the U.S. importer box on my entries from January 5, and on what basis?
5. Will my costs or paperwork change once a CTPAT-validated broker files for me?
6. Is the Form 5106 address, email and phone accurate and the importer's own? Is the power of attorney signed directly with the importer?
7. Does anyone else import under this same number?

What to Do Now, and What Not to Do

Do This Now

• Confirm your broker. If your importer is foreign and not CTPAT validated, make sure a CTPAT-validated licensed broker will file your entries from January 5. Ask for their fee before then.
• Price the change. Put your numbers through the tariff and import duty calculator, add any new broker fee to your shipping cost and see what's left of your margin.
• Watch January stock. Shipments that arrive after January 5 fall under the new rule, so line up the paperwork before your first restock of the year, and plan around your Q4 dates for what lands before then.

Don't Do This Yet

• Don't buy a U.S. LLC and a virtual address to fix this. The rule looks at ownership, control and real U.S. operations, and the address may fail the 5106 check already in force.
• Don't declare U.S. status you can't prove. CBP can ask for records behind the checkbox. Talk to a trade attorney before you move ownership or change importers, because it can have tax and bond consequences.

If you'd like a second pair of eyes on your supply chain and margins while this plays out, that's part of our ecommerce operations and Amazon management work. We'll still send the legal questions to a licensed broker or attorney.

The Other Rule: Low-Value Shipments

CBP's proposed rule (91 FR 64532, docket USCBP-2026-0298) is separate, and it reaches U.S. importers too. It covers entries of $2,500 or less, the kind you'd use for samples, small top-ups or parcels shipped direct to customers.

• A bond on every informal entry: All type 11 and type 13 filers would need a basic importation and entry bond.
• Less time to file: Entry would be due electronically on or before the date of importation, instead of the current 15 calendar days after arrival.
• Forwarders can't just be the consignee: A forwarder or carrier that isn't the owner or purchaser would have to appoint a licensed broker to act as importer of record.
• A $1,000 floor on bond breaches: A new minimum for liquidated damages for each breach of certain bond conditions.

It's a proposal, not a rule. Comments are due December 7, 2026.

FAQ

Does Amazon act as importer of record?

No. Amazon staff have said Amazon and its fulfillment centers won't act as importer of record for FBA inventory, of any size or value. You, your company or a party you appoint has to do it.

How do I find my importer of record?

Ask your broker or forwarder for a recent CBP Form 7501 and read Block 30, or check your shipping service agreement. Then ask: "Is my Importer of Record a U.S. entity or a foreign entity?"

Does a U.S. LLC make me a U.S. importer of record?

Not on its own. Under the rule, the company also has to be located in the U.S. and have at least 51% U.S. citizen or green card holder owners in control, or directly own a significant amount of unencumbered U.S. real property.

When does the foreign importer of record rule take effect?

January 5, 2027. CBP published it on November 6, 2026 as an interim final rule, and comments are open until January 5. The Form 5106 accuracy check is separate and has been in force since September 18, 2026.

Do I need CTPAT to sell on Amazon?

Not to sell. If your importer of record is foreign, it needs CTPAT validation or a CTPAT-validated broker to bring goods in from January 5. U.S. importers don't need CTPAT.

Will my Amazon listings be affected?

Amazon said in October that listings, accounts and shipping weren't affected. The risk is getting inventory into the country if your importer can't meet the new terms.

Do tariffs change because of this?

No. The rule changes who can import and how, not duty rates. To see your duty cost by country and category, use our tariff calculator. Any new broker fees would come on top.

Bottom Line

The foreign importer rule is published and starts January 5, 2027. Read Block 30, check your importer against the rule's tests, fix your 5106 data, and make sure a CTPAT-validated broker files for you if your importer is foreign. Get your forwarder's answers in writing before your first shipment of the new year.