Importer of Record Registration: CBP Form 5106 and Customs Bond

To bring commercial goods into the United States, importer of record registration is handled by filing CBP Form 5106, the Create/Update Importer Identity Form, with U.S. Customs and Border Protection. The form links your tax identification number to every shipment you bring in. Foreign entities with no U.S. tax ID use the same form to receive a Customs Assigned Importer Number (CAIN). Get this in place, along with a customs bond, before your cargo reaches a U.S. port.

Who Can Register as the Importer of Record

Federal law limits who qualifies. Under 19 U.S.C. § 1484, only three parties can act as the Importer of Record: the owner of the merchandise, the purchaser of the merchandise, or a licensed customs broker designated by the owner, purchaser, or consignee.¹ A consignee who declares on entry that they are the owner or purchaser also qualifies.

The IOR carries personal liability for the entry: correct classification, correct valuation, payment of duties and fees, and compliance with any other federal agency rules that reach the goods. A freight forwarder or overseas supplier who is not the owner, purchaser, or a licensed broker cannot simply put their name on the entry. If you’re a foreign manufacturer selling to U.S. buyers, either you register as the IOR yourself or your U.S. buyer takes on that role.

When You Need to Register

CBP Form 5106 must be filed with your first formal entry, or with your first request for any CBP service that results in a bill or refund.² Formal entry is generally required for commercial imports valued above $2,500.³ Below that threshold, goods usually clear through an informal entry process with less documentation and no bond.

The $2,500 line is not absolute. A port director can require a formal entry on any shipment, regardless of value, for admissibility enforcement, revenue protection, or efficient customs operations.³ Goods regulated by other federal agencies, such as FDA-regulated food, ATF-regulated firearms, or hazardous materials, often trigger formal entry at low values. A separate Form 5106 is also required for the ultimate consignee, not just the Importer of Record.²

What Form 5106 Asks For

The form is available from CBP’s website.⁴ The most important field is your tax identification number. Under 19 CFR 24.5, the primary identifier is your IRS Employer Identification Number. Only if you have not been assigned an EIN do you use a Social Security Number instead.² An expired number, a transposed digit, or a filing under the wrong entity causes immediate rejection or a delay in cargo clearance.

Beyond the tax ID, the form collects:

The legal business name, which must exactly match the name registered with federal authorities.
The business’s physical address, plus a mailing address if that differs.
A named responsible officer with a phone number and email who can respond to CBP inquiries.
The entity type: corporation, partnership, sole proprietorship, or other structure. This affects bond requirements and tax treatment.

Keep copies of everything you submit. Future entries must match the profile on file, and inconsistencies between shipment documents and registered information create avoidable delays. The registration data becomes part of your permanent trade record and can be shared with other federal, state, local, or foreign agencies for enforcement purposes.⁵

Foreign Importers Without a U.S. Tax ID

A foreign business or nonresident individual with no U.S. SSN or EIN needs a Customs Assigned Importer Number. When CBP receives a Form 5106 without either domestic identifier, the agency assigns a CAIN and records it on the form.² Licensed customs brokers can also request CAIN assignments through the Automated Broker Interface without filing a paper form.⁶ Without a CAIN or EIN, a foreign entity cannot legally serve as the Importer of Record for commercial shipments.

Getting an EIN Instead

A foreign entity can also apply directly to the IRS for an EIN using Form SS-4. An EIN generally works across federal systems, not just customs. Applicants without a U.S. address cannot use the IRS online application. They can apply by calling 267-941-1099 (Monday through Friday, 6 a.m. to 11 p.m. Eastern), by faxing Form SS-4 to 304-707-9471 from outside the United States, or by mailing it to the IRS EIN International Operation office in Cincinnati, Ohio.⁷ Phone applications can produce an EIN the same call. Mailed applications take four to five weeks.

Power of Attorney Rules

Most foreign importers work through a U.S.-based customs broker, and doing so means granting the broker a power of attorney. Under 19 CFR 141.36, a power of attorney from a nonresident is accepted only if the designated agent is a U.S. resident authorized to accept service of process on the nonresident’s behalf.⁸ If the foreign entity is a corporation that has not qualified to do business in the state where the broker operates, additional documentation establishing the signer’s authority is required. The broker keeps the power of attorney on file and makes it available to government representatives on request, but does not file it with CBP.

The Customs Bond You’ll Need Alongside

A customs bond is required for any commercial import worth more than $2,500, and for any shipment subject to other federal agency regulations.⁹ Cargo will not be released on a formal entry without one, so the bond runs on the same track as your Form 5106.

You choose between two types:

A single entry bond covers one shipment. The bond amount is generally no less than the total entered value of the goods plus any applicable duties, taxes, and fees.¹⁰
A continuous bond covers all shipments during a 12-month period. The amount is set at 10% of the duties, taxes, and fees paid in the prior calendar year, with a minimum of $50,000.¹¹

For an importer with no prior-year history, the bond amount is based on estimated duties for the year ahead. A continuous bond usually makes sense if you import regularly, since single entry bonds on each shipment add up. Bonds are purchased through a licensed surety, and most customs brokers can arrange one as part of the entry process.

Submitting the Form

Form 5106 reaches CBP through one of two channels. Most importers work through a licensed customs broker, who submits the information electronically through the Automated Commercial Environment (ACE) portal or the Automated Broker Interface.⁶ Brokers typically charge a processing fee in the range of $50 to $150. The electronic path is faster, and brokers tend to catch data errors that would bounce a filing.

You can also submit on paper. A completed and signed form can be emailed to the appropriate Center of Excellence and Expertise with the subject line marked “New 5106 Add” or “5106 Update.” Ports of entry also accept hard copies by mail, fax, or scanned email. Paper submissions typically take CBP two business days to input and activate a new Importer of Record.⁶

If CBP finds problems with the submission, whether mismatched names, an invalid tax ID, or missing fields, it will not activate your IOR number until you provide correcting documentation. Active status is what lets you post bonds and clear cargo, so a clean first submission saves real days.

Keeping the Registration Current

Filing the initial Form 5106 is not a one-time task. Whenever your business name, address, or other registered details change, submit an updated form. Name and address changes typically take CBP five business days to process.⁶ If you add a division suffix to your EIN, a separate Form 5106 is required for each new suffix.

An IOR number that goes unused can fall into inactive status. Reactivating it requires an updated and signed Form 5106 sent to an Entry Specialist at one of CBP’s Centers of Excellence and Expertise. A voided IOR number follows the same process.⁶ If a broker filed your initial Form 5106 with placeholder consignee information, CBP recommends updating the form with actual details within 30 days.

Penalties for Missing or Inaccurate Registration

Importing without a properly registered IOR number, or filing entry documents with wrong information, opens you to penalties under 19 U.S.C. § 1592. The scale depends on culpability:¹²

For fraud, a civil penalty up to the full domestic value of the merchandise.
For gross negligence, a penalty up to the lesser of the domestic value or four times the unpaid duties, taxes, and fees. If the violation did not affect duty assessment, up to 40% of the dutiable value.
For negligence, a penalty up to the lesser of the domestic value or two times the unpaid duties, taxes, and fees. If duties were unaffected, up to 20% of the dutiable value.

These are ceilings. CBP has discretion to assess less. Even a negligence penalty on a large shipment can run into serious money, and CBP can seize goods when documentation is missing or fraudulent. Fixing a data error before cargo arrives costs nothing. Fixing it after CBP flags a discrepancy costs time, money, and potentially your ability to import.

1
Office of the Law Revision Counsel. 19 USC 1484 – Entry of Merchandise
2
eCFR. 19 CFR 24.5 – Filing Identification Number
3
Federal Register. Informal Entry Limit and Removal of a Formal Entry Requirement
4
U.S. Customs and Border Protection. CBP Form 5106 – Create/Update Importer Identity Form
5
U.S. Customs and Border Protection. CBP Form 5106 – Create/Update Importer Identity Form
6
U.S. Customs and Border Protection. Importer Create/Update Identity Form (CBP Form 5106) FAQ
7
Internal Revenue Service. Instructions for Form SS-4
8
eCFR. 19 CFR Part 141 Subpart C – Powers of Attorney
9
U.S. Customs and Border Protection. When Is a Customs Bond Required
10
U.S. Customs and Border Protection. Bonds – How Are Continuous and Single Entry Bond Amounts Determined
11
U.S. Customs and Border Protection. Customs Directive No. 3510-004 – Monetary Guidelines for Setting Bond Amounts
12
Office of the Law Revision Counsel. 19 USC 1592 – Penalties for Fraud, Gross Negligence, and Negligence