US Customs Is Tightening the Screws on Importers
According to The Loadstar, US Customs and Border Protection (CBP) has begun voiding importer-of-record (IOR) numbers where businesses fail to provide complete and accurate identity information. The policy, which took effect in September 2026, means an importer with a voided number simply cannot bring goods into the United States until the issue is resolved. CBP is advising companies to verify that their Form 5106 filings contain current business addresses, email addresses, and telephone numbers, and to confirm they still have active access to their Automated Commercial Environment (ACE) accounts.
That is not the only change on the table. As The Loadstar reports, CBP is also weighing broader import disclosure requirements. An advance notice issued last month included questions on whether importers will need to provide export documentation originally filed by overseas suppliers, potentially increasing the volume of supply-chain information required at the border. Maersk’s latest market update, cited by The Loadstar, warns that the combination of new US, Mexican, and European customs requirements is creating a more complex operating environment heading into the fourth quarter.
Why This Hits Resellers and Small Importers Harder
If you run a small resale operation — buying from US retail or wholesale channels and shipping finished goods to customers in the Gulf, Latin America, or Southeast Asia — the IOR number is the key that unlocks your package at the border. A voided number does not slow your shipment down. It stops it. The cargo sits at a CBP facility while the importer or its broker scrambles to refile identity data.
The practical stakes break down like this:
- A voided IOR number means goods cannot clear entry, creating storage fees and delivery delays for every parcel in flight.
- Broader disclosure rules, if adopted, would require you to gather supplier export documents you may not currently track, adding paperwork for every single shipment.
- New customs requirements in the US, Mexico, and Europe are landing simultaneously, so a reseller shipping across multiple corridors now faces three sets of updated compliance expectations in the same quarter.
For a one-off personal order shipped to your home country, the friction is manageable — the carrier’s broker typically handles the IOR filing. For a small business moving dozens or hundreds of parcels a month, an expired phone number on a Form 5106 can stall an entire week of inventory.
Tariff Refunds Are Finally Moving Through the System
Alongside the new compliance demands, the IEEPA tariff refund process is entering a concrete phase. Per Supply Chain Dive, CBP has begun processing finally liquidated entries for businesses that won refunds through the Court of International Trade. As of October 6, CBP had accepted 477 CAPE (Consolidated Administration and Processing of Entries) declarations covering 425,517 individual entries. The portal is expected to handle roughly $11.4 billion, or 6.9 percent, of total IEEPA tariffs invalidated by the Supreme Court ruling in February.
The broader picture is substantial. Supply Chain Dive reports that as of October 2, CAPE had accepted approximately $136.6 billion in potential and certified refund requests, with $126 billion already forwarded to the Treasury Department for disbursement. However, only plaintiffs who submitted a valid IOR number by July 30, 2026 can currently receive refunds for finally liquidated entries; those who filed after that date must await further instructions, and CBP has not provided a timeline.
Kelly Nelson, principal consultant and managing director of KPMG Trade & Customs Services, called it another important step in the CAPE process that importers involved in the tariff litigation will want to monitor, per Supply Chain Dive. The Justice Department has also appealed the CIT’s universal refund order to the Federal Circuit Court of Appeals, so the legal landscape is still shifting.
What to Do Before Q4 Gets Tighter
Maersk’s guidance, relayed through The Loadstar, is straightforward: tighten your customs data and documentation now, and secure transport capacity earlier than you would in a normal quarter. For Viabox’s audience of international shoppers and small resellers, that translates into a few concrete checks before you place your next batch of US orders:
- Confirm your IOR number is active and that every field on Form 5106 — business name, address, email, phone — is current. A stale email is the kind of detail CBP will flag when it validates identity information.
- If you work through a freight forwarder or a package-consolidation service, ask whether they have reviewed your ACE account access and whether they have a plan for the broader disclosure rules CBP is considering.
- Track your CAPE refund eligibility if you paid IEEPA duties before the Supreme Court struck them down. The July 30 deadline for currently eligible entries means the window for the next cohort may be announced soon, and you will want to be ready with bank details on file.
For shoppers who buy smaller volumes, a service like Viabox can absorb much of this compliance friction by managing the US-side receiving, consolidation, and customs paperwork under a single active IOR, so your parcels clear without the importer-number scramble. You still pay for what you ship, with no monthly fee, but the border-side paperwork is handled under one account rather than scattered across every individual purchase.
Q4 is shaping up to be a busy one for US trade, with AI-driven goods demand pushing volumes higher and carriers adjusting capacity. Getting your customs data in order now — before the holiday rush compresses delivery windows further — is the single most practical step you can take to keep your international orders moving on schedule.
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