CBP Form 5106, the Create/Update Importer Identity Form, is the form U.S. Customs and Border Protection uses to create or update an importer’s identity record in its systems under 19 CFR 24.5. Filing it gives the importer an Importer of Record (IOR) number, which is needed before the importer can make entry or request a CBP service that results in a bill or a refund. The form is also filed for an ultimate consignee when an entry is made for that party.
How Form 5106 is filed
A licensed customs broker usually transmits the form electronically through the Automated Broker Interface (ABI). An importer can also email it to the CBP Center of Excellence and Expertise that handles its main commodity. A broker filing for a client must hold a power of attorney signed directly with the importer, not through a freight forwarder or other third party.
Required information
- Importer name
- IRS Employer Identification Number (EIN), Social Security Number or CBP-assigned number
- Mailing address, plus the physical location address if it is different
- Phone number
- Email address
Optional fields cover company details, business structure, beneficial ownership and company officers.
Accuracy enforcement from September 18, 2026
Under a Federal Register notice of August 19, 2026 (2026-16911), issued to carry out Executive Order 14411, CBP is reviewing the Form 5106 data on file for new and existing importers. Since September 18, 2026, CBP voids the IOR number immediately when it finds the information inaccurate or incomplete. A voided number cannot be used for any purpose, including entering goods, so the importer’s shipments cannot be entered until the number is reestablished.
- The physical address must be the importer’s actual location. A registered agent, customs broker, freight forwarder, P.O. box, business service center or another party’s address is not accepted.
- The email address and phone number must belong to the importer, not to the broker or another third party.
- CBP sends the void notice to the email address the importer most recently filed, and copies the customs broker that last filed an entry for it where applicable.
- Requests to reestablish a voided number go to IORProgram@cbp.dhs.gov with the subject line “Enforcing IOR Accuracy.”
The party certifying the form can face penalties for false statements, and brokers who submit inaccurate information can face broker penalties. Importers should confirm with their broker that every Form 5106 field on file is current. Dedola’s customs brokerage and customs clearance team files and reviews Form 5106 for its import clients.
Related terms: Customs Brokerage, Customs Entry, Customs Bond.
