Who Can File CBP Form 5106? Importer Registration Requirements Explained

What Is CBP Form 5106?

CBP Form 5106 (Create/Update Importer Identity Form) is the document used to register or update an individual or business as an Importer of Record (IOR) with U.S. Customs and Border Protection. It must be filed before an entity can be identified as the importer of record on a customs entry. Without a Form 5106 on file, a first-time importer cannot make entry.

Who Can File CBP Form 5106 on Behalf of an Importer?

Only the importer themselves or a licensed customs broker. In HQ H350722 (January 16, 2026), CBP ruled for the first time that completing and submitting Form 5106 on behalf of another party constitutes customs business under 19 U.S.C. 1641. Unlicensed entities, including online platforms, may not file this form for importers.

If you are importing goods into the United States for the first time, one of your first steps is filing CBP Form 5106 to establish your identity with CBP. This form is what creates your importer of record number and enables you to file entries. Until January 2026, CBP had never explicitly addressed whether an unlicensed third party could file this form on behalf of importers. That changed with HQ H350722.

Last updated: March 2026

What Information Does Form 5106 Require?

CBP Form 5106 collects the information CBP needs to identify and track importers. This includes the entity's legal name, address, IRS tax identification number (EIN or SSN), type of business entity, and bond information. For businesses, it also requires details about the nature of the business and the types of goods being imported.

The form is required if "an entity intends to transact Customs business and be involved as an importer, consignee/ultimate consignee on an informal or formal entry" (89 Fed. Reg. 45911, May 24, 2024). It must be filed before making an initial entry and is also used to update importer information already on file with CBP (19 C.F.R. 24.5(a)).

Why CBP Determined Form 5106 Filing Is Customs Business

In HQ H350722, CBP examined an unlicensed foreign company that certified and submitted Form 5106 on behalf of several new importers. CBP's reasoning followed a straightforward path through the statutory definition.

The definition of "customs business" in 19 U.S.C. 1641(a)(2) broadly encompasses "the preparation of documents or forms in any format and the electronic transmission of documents, invoices, bills, or parts thereof, intended to be filed with CBP in furtherance of" entry and related activities.

CBP connected Form 5106 to entry by citing its own prior statements: "Importer of record information is inextricably linked to making entry as it is the basis for establishing the release and entry of merchandise, liquidation, and issuance of bills and refunds" (80 Fed. Reg. 44361, July 27, 2015). CBP also cited HQ 116025 (September 29, 2003), which found that "the identity of a client is information that appears on entry documents, and thus does relate to the transaction of customs business."

Filing Form 5106 is therefore the preparation of a document intended to be filed with CBP in furtherance of making entry. Only a licensed customs broker or the importer themselves may perform this function.

Practical Impact

This ruling has immediate implications for several types of businesses:

Online import platforms that offer "we'll register you as an importer" services must either hold a customs broker's license or stop filing Form 5106 on behalf of users. The unlicensed foreign company in H350722 was doing exactly this, and CBP found it impermissible.

Freight forwarders sometimes assist new importers with initial setup, including Form 5106 filing. Unless the freight forwarder holds a customs broker's license, this activity is not permitted.

Customs consultants who help clients set up their import operations should ensure that Form 5106 is filed either by the importer directly or by a licensed customs broker, not by the consultant.

Importers themselves can always file Form 5106 on their own behalf. There is no requirement that a broker file it. First-time importers who prefer to handle registration themselves may do so directly with CBP.

How New Importers Should Approach Registration

For new importers who need to file Form 5106, the recommended path is:

Engage a licensed customs broker before your first shipment arrives. The broker can file Form 5106 as part of their entry preparation services.
Alternatively, file Form 5106 yourself directly with CBP. You will need your EIN (obtained from the IRS), your business details, and information about the types of goods you plan to import.
Ensure your customs bond is in place. A continuous or single-entry bond is required alongside your importer of record registration.

GingerControl is a trade compliance AI platform that helps importers, exporters, and customs brokers classify products, simulate tariff costs, and track policy changes. For companies establishing import compliance infrastructure for the first time, GingerControl's trade compliance consulting services can help structure broker relationships, classification workflows, and documentation practices.

Frequently Asked Questions

Can a foreign company file Form 5106 for a U.S. importer?

No. HQ H350722 specifically addressed a foreign unlicensed company that certified and submitted Form 5106 on behalf of importers. CBP found this constituted customs business. Only the importer or a licensed customs broker may file Form 5106. Additionally, under 19 C.F.R. 111.3(a), all customs business must be conducted within U.S. customs territory.

Do I need a customs broker to file Form 5106?

Not necessarily. Importers can file Form 5106 themselves. However, most first-time importers work with a customs broker who files the form as part of setting up the import relationship. The broker will also handle the entry filing, classification, and duty payment.

What if I already have an importer of record number?

Form 5106 is required for initial registration and for updates to existing information. If you already have an IOR number on file with CBP, you do not need to file again unless your information has changed (new address, new EIN, change in business type).

Can a power of attorney authorize someone to file Form 5106?

A power of attorney can authorize a licensed customs broker to file Form 5106 on your behalf. However, the POA cannot authorize an unlicensed party to file the form, because filing Form 5106 is customs business that only a licensed broker or the importer may perform.

What penalties apply for filing Form 5106 without a license?

Under 19 U.S.C. 1641(b)(6), conducting customs business without a license can result in penalties of up to $10,000 per transaction. The unlicensed company in H350722 had filed Form 5106 for "several importers," each instance potentially constituting a separate violation.

GingerControl is a pre-classification research tool. It follows the same reasoning process a licensed customs broker uses, including GRI analysis, Section/Chapter Note review, and CROSS ruling research, but the final classification decision benefits from professional judgment.

Setting up your import compliance infrastructure? GingerControl offers trade compliance consulting to help new importers establish broker relationships, classification workflows, and documentation practices. Talk to our team

References

[REF 1] HQ H350722 (Jan. 16, 2026): Form 5106 filing as customs business Source: CROSS

[REF 2] HQ 116025 (Sept. 29, 2003): Client identity as customs business information Source: CROSS

[REF 3] 80 Fed. Reg. 44361 (July 27, 2015): IOR information "inextricably linked" to entry Source: Federal Register

[REF 4] 89 Fed. Reg. 45911 (May 24, 2024): Form 5106 information collection notice Source: Federal Register

[REF 5] 19 U.S.C. 1641: Customs brokers statute Source: LII

[REF 6] 19 C.F.R. 24.5(a): Form 5106 requirement Source: eCFR