US apparel companies under DDP terms should review import arrangements before CBP’s foreign-IOR rule takes effect on January 5, 2027.
Foreign IORs must be CTPAT-validated or use a CTPAT-validated licensed broker, which must act as IOR when the principal is not owner or purchaser.
CBP cited $1.16 billion in unpaid foreign-IOR duties from 2020 to August 2026, with only $35.7 million collected.US apparel companies under DDP terms should review import arrangements before CBP’s foreign-IOR rule takes effect on January 5, 2027.
Foreign IORs must be CTPAT-validated or use a CTPAT-validated licensed broker, which must act as IOR when the principal is not owner or purchaser.
CBP cited $1.16 billion in unpaid foreign-IOR duties from 2020 to August 2026, with only $35.7 million collected.
5.4% of US importers face a new customs rule: What changes in 2027?
