CBP Form 5106, titled Create/Update Importer Identity Form, is the official document required by U.S. Customs and Border Protection (CBP) to establish an Importer of Record (IOR) number. Without an active importer number on file with CBP, commercial shipments cannot clear U.S. customs. If your business holds an IRS Employer Identification Number (EIN), that number becomes your official importer ID.
What Is CBP Form 5106?
Form 5106 formally registers an individual or business entity with CBP as an authorized importer. For U.S.-based companies, the importer number is identical to their IRS EIN. For individuals, it corresponds to their Social Security Number (SSN). Non-resident foreign corporations that do not possess a U.S. tax ID are assigned a custom CBP-assigned number. A licensed customs broker can submit Form 5106 directly to CBP through the Automated Broker Interface (ABI) under an authorized Customs Power of Attorney (POA).
New 2026 CBP Accuracy Checks
Because CBP now cross-checks entity names, corporate addresses, and tax identifiers directly against IRS records, any discrepancy—such as an outdated business address or mismatched company name—can halt shipments at the port of entry. Maintaining up-to-date 5106 records is essential to prevent customs holds and delayed cargo release.
5 Essential Steps to Clear Your First US Import
- Obtain an IRS EIN: If your company does not yet have a federal tax ID, secure an Employer Identification Number directly from the IRS.
- Submit Form 5106: File the Create/Update Importer Identity Form directly or authorize your customs broker to transmit it via ABI.
- Execute a Customs Power of Attorney: Sign a valid POA empowering your licensed customs broker to prepare and submit customs entries on your behalf.
- Secure a Customs Bond: Commercial shipments valued at over $2,500 require a formal entry, necessitating either a Single Entry Bond (SEB) or an Annual Continuous Customs Bond.
- Classify cargo and schedule filings: Confirm your products' HTS code classification, and for ocean freight, ensure your ISF filing (10+2) is submitted at least 24 hours prior to foreign vessel loading.
How Marinex Helps New Importers
At Marinex Logistics, our licensed customs brokerage team guides first-time importers through every milestone of U.S. market entry. We set up your importer record, secure continuous customs bonds, handle HTS classification, and coordinate end-to-end freight and drayage. You can download the Customs Power of Attorney, bond application, and access official CBP Form 5106 resources directly on our documents and forms page.
People Also Ask
How do I obtain an Importer of Record (IOR) number?
You obtain an IOR number by filing CBP Form 5106. If you submit an IRS EIN, CBP establishes that exact nine-digit number as your official importer identification.
What are the legal responsibilities of an Importer of Record?
The Importer of Record is legally responsible for ensuring that imported merchandise complies with all U.S. statutory requirements, filing complete entry documentation, and paying all assessed duties, taxes, and fees.
Who is authorized to file CBP Form 5106?
The importer of record can submit Form 5106 directly to CBP, or authorize a licensed customs broker to file it electronically through the Automated Broker Interface (ABI).
Do I need a customs bond for my first commercial shipment?
Yes. Commercial shipments valued over $2,500 require formal customs entry, which mandates a customs bond to guarantee payment of duties and compliance with customs regulations.
Start Importing into the United States with Confidence:
Send our customs brokerage team your product details and supplier invoices. We will establish your importer record and structure your first customs clearance smoothly. Explore our U.S. import guide or request a customs and freight quote.