Andersen Global
12 August 2026
Executive Order Reforming Importer-of-Record Rules May Create Customs and Cross-Border Tax Planning Considerations
Executive Order 14411 (EO) (June 3, 2026) marks a major shift in U.S. trade policy, moving from a framework focused primarily on transaction-level controls to one increasingly centered on entity-level control. The EO turns the way goods enter the United States into a combined tax, customs, and operating-model question. The Secretary of Homeland Security is directed to revise importer-of-record (IOR) eligibility regulations, guidance, and policies. The EO directs U.S. Department of Homeland Security and U.S. Customs and Border Protection (CBP) to develop and implement revised importer eligibility, disclosure, bonding, and compliance requirements.
