CBP Details New Data Fields on Forms 3461 and 7501 for Foreign Importers: Non-Compliant Entries Face Rejection From Jan. 5, 2027
U.S. Customs and Border Protection (CBP) on November 6 issued Cargo Systems Messaging Service notice CSMS #70381183, setting out how the interim final rule on heightened requirements for foreign importers of record will change its entry forms: three new data fields have been added to CBP Form 3461 and CBP Form 7501 and their electronic equivalents, and as of January 5, 2027, CBP's new validation checks may reject entries and entry summaries that do not comply.
The interim final rule, published at 91 FR 69977 and dated November 6, 2026, implements Section 2 of Executive Order 14411, "Strengthening Customs Enforcement," and governing statutes. Under the rule, as of January 5, 2027, a foreign importer of record (IOR) entering or withdrawing goods for consumption must be Customs Trade Partnership Against Terrorism (CTPAT) validated, or designate a CTPAT validated customs broker to make entry.
The first new field, "U.S. Importer of Record," takes "Y" when the IOR meets the U.S. IOR criteria, or when a broker acts as IOR and the principal on the power of attorney meets those criteria, and "N" when it does not. The second, "Acting on behalf of," takes "Y" when a customs broker lists itself as both filer and IOR to file entry on behalf of the principal, and "N" otherwise. The third, "Principal on Power of Attorney," is required when a non-CTPAT validated broker acts as the IOR on behalf of a principal; the broker must report the principal's IOR number, such as an SSN, EIN or CBP-assigned number, linked to the principal's CBP Form 5106.
CBP said it has built additional validation checks and may reject entries and entry summaries as of January 5, 2027, if a foreign IOR attempts to file entry without being CTPAT validated or without a CTPAT validated broker, or if a non-CTPAT validated broker acting as IOR does not provide the principal when required. Brokers may submit a delayed compliance request no later than January 5, 2027.
CBP said a pre-recorded webinar providing an overview of the new requirements will be posted on its Strengthening Customs Enforcement page following publication of the rule. Questions about the notice may be sent to the Office of Trade, Trade Modernization Division, at [email protected].
Related: CBP Tightens Rules for Foreign Importers of Record: CTPAT Validation Required Starting Jan. 5, 2027
(Source: U.S. Customs and Border Protection)
Source: U.S. Customs and Border Protection
Published by GSM · USA (original Chinese edition)
Photo: 图：美国海关与边境保护局人员检查集装箱货物。美国海关与边境保护局官方照片，公共领域，经 Wikimedia Commons。 / Photo: A U.S. Customs and Border Protection officer inspects container cargo. Official CBP photo, public domain, via Wikimedia Commons.
- 2026-11-05CBP Tightens Rules for Foreign Importers of Record: CTPAT Validation Required Starting Jan. 5, 2027
- 2026-11-06CBP Details New Data Fields on Forms 3461 and 7501 for Foreign Importers: Non-Compliant Entries Face Rejection From Jan. 5, 2027This story
