What changed
CBP tightens importer checks and proposes bonds on all informal entries
When
Order signed Jun 3, 2026; bond proposal Oct 8; comments due Dec 7
Who it affects
Amazon, Walmart and DTC sellers who import, especially with foreign owners
What to do
Confirm who your importer is, then fix Form 5106 data

Key takeaways

  • A US LLC can count as a foreign importer if its controlling owners are not US citizens or permanent residents.
  • CBP can already void importer numbers over bad Form 5106 data, while the bond rule is only a proposal.
  • Comments on the low-value bond proposal close December 7, 2026, and it has no effective date yet.

Importer of record rule timeline, 2026

  1. Executive Order 14411 signed

  2. Supply chain disclosure notice published

  3. CBP can void numbers over Form 5106 data

  4. Low-value shipment bond proposal published

  5. Disclosure comments due

  6. Bond proposal comments due

What changed, and what has not

Three things are already real. The order exists. CBP has been reviewing importer data since about September 18, 2026 and may immediately void an importer number if CBP Form 5106 information is inaccurate or incomplete. And CBP has published two proposals: a September 2 advance notice on supply chain disclosures, with comments due December 1, and the October 8 low-value shipments proposal, with comments due December 7.

What is not final matters as much. Per ArentFox Schiff's September review, restrictions on foreign importers, new bonding rules, a good standing framework and risk tiers were still expected through later rulemaking and guidance. Trade lawyers stress that nothing in the October proposal is in effect today, and it names no effective date. My Amazon Guy reported in August that Amazon told sellers no rules were finalized, no deadlines were set and current imports were not affected, while asking them to confirm their status with a broker or forwarder.

The test that catches US companies

RSM's summary of the order says a US importer must meet all four tests below. Fail one and you are foreign. Forming a US LLC may not settle it, because of the fourth test.

  • Organized under US law
  • Principal place of business and physical presence in the United States
  • Sufficient tangible assets in the United States
  • Controlling beneficial owners who are US citizens or lawful permanent residents

US importer tests in the order, per RSM

  • Organized under US law
  • Principal place of business in the US
  • Sufficient tangible US assets
  • Controlling owners are US citizens or permanent residents

What foreign status would cost

Under the order, as RSM describes it, foreign importers would be barred from informal entries, the route commonly used for low-value imports. On formal entries they could not use a continuous bond unless CBP is satisfied that revenue is protected and compliance is assured. Where eligible, they must be CTPAT validated or file through a CTPAT validated licensed broker. CBP says those brokers must now do extra vetting of foreign clients.

All importers, US or foreign, face higher minimum bond coverage and broader disclosures under the order.

What the October bond proposal would do

Diaz Trade Law's reading of the proposal covers shipments of $2,500 or less, including mail. Every informal entry filer would need a bond before release, with no value threshold described. Type 11 entries would have to be filed on or before importation, replacing today's window of 15 days after landing. CBP could raise the single transaction bond minimum from $100 to $1,000, and proposes minimum damages of $1,000 per breach of listed bond conditions.

So what: the math on a sample box

Worked example, with illustrative numbers. A seller imports 48 small sample and replenishment boxes a year on informal entries, each worth $400. Under the proposal each needs bond cover. With single transaction bonds at a $1,000 minimum, every box needs cover worth 2.5 times its contents, and one breach of a listed condition could cost at least $1,000, more than the box itself. A continuous bond may work out better, so price both. A seller classed as foreign may not qualify for one, and could lose informal entry altogether, so those boxes would need another route, such as a qualifying US importer.

The bigger risk is a stopped supply line. If an importer number is voided in the fourth quarter, freight waits while FBA stock runs down, and every out-of-stock day costs rank as well as sales.

What sellers should do now

Do these before your next inbound booking.

  • Owner: ask your forwarder and customs broker in writing who the importer of record is on each lane. Do not assume Amazon or your supplier fills that role. Metric: every lane has a named importer.
  • Owner and counsel: run the four tests above against your entity and its controlling owners, and record the result. Metric: a written status of US or foreign.
  • Ops lead: pull your CBP Form 5106 and check that addresses, email and phone belong directly to the importer, and that your broker holds a power of attorney signed directly with it. Metric: no mismatches.
  • Finance lead: get quotes for a continuous bond and for a US importer service, then add the cost to landed cost per unit in your Amazon FBA fee model. Metric: margin per unit after customs cost.
  • Ops lead: add safety stock for 2027 lanes if your status is unclear, using FBA inventory planning. Metric: days of cover.
  • Owner: send comments through regulations.gov under docket USCBP-2026-0298 by December 7 if the bond would hurt your model. Metric: comment filed.

When this does not apply

If you buy from a US distributor that imports the goods and acts as importer, most of this is your supplier's problem, though you should still ask. If a US owned company imports formally with a clean record, the near-term work is mainly Form 5106 accuracy. This is business reporting, not legal advice, and final rules may differ from these proposals, so confirm with a licensed broker or trade counsel.

Why this belongs on your margin sheet

Customs is becoming a margin line, on top of the end of de minimis. PPC Spider sets target ACoS from product margin after fees, so a higher landed cost should feed straight into bids through our Amazon PPC management work. Follow changes on our Amazon policy updates channel, or start with a free Amazon audit to see which ASINs can absorb the cost.

Sources

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