Foreign importer of record — cargo containers at a US port under tighter customs enforcement
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Foreign Importer of Record: What Changes in Dec 2026?

Can a nonresident company still act as a US importer of record after December 2026? Only in a narrower form. A June 3, 2026 presidential executive order tightens eligibility, bonding, and disclosures for the foreign importer of record model, and pairs those customs changes with new federal-income-tax and state-nexus exposure. If your business imports into…