CBP公布外国进口商新规表单细则：3461与7501表新增三项填报，不合规报关2027年1月5日起将被拒
美国海关与边境保护局（CBP）11月6日通过货物系统消息服务（CSMS）发布第70381183号通告，公布《外国进口商更高要求》临时最终规则在报关表单上的具体填报细则：CBP表格3461与7501及其电子等价表单新增三个数据字段，自2027年1月5日起，不符合新规的报关与报关摘要可能被系统拒绝。
这项临时最终规则刊于《联邦公报》第91卷第69977页，依据第14411号行政令《加强海关执法》第2条及相关法律制定。按新规，自2027年1月5日起，外国登记进口商（IOR）为消费类货物办理进口或提取时，必须自身已通过海关贸易伙伴反恐计划（CTPAT）验证，或指定一名已通过CTPAT验证的报关行代为报关。
新增的三个字段是：其一，「美国登记进口商」栏，登记进口商符合美国进口商标准、或报关行担任进口商且其授权委托书上的委托人符合该标准时选「Y」，否则选「N」；其二，「代为办理」栏，报关行同时以申报人与登记进口商身份代表委托人办理报关时选「Y」，否则选「N」；其三，「授权委托书委托人」栏，未通过CTPAT验证的报关行代表委托人担任登记进口商时必须填报，需报委托人的登记进口商号码，如社会安全号、雇主识别号或CBP分配号码，并与该委托人的CBP表格5106相关联。
CBP表示，该局已在系统中增设校验：外国进口商未通过CTPAT验证、又未聘用已通过验证的报关行而自行报关的，或未通过验证的报关行担任登记进口商时未按要求填报委托人信息的，报关与报关摘要自2027年1月5日起可能被拒绝。报关行如需申请延迟合规，须不迟于2027年1月5日提交。
CBP称，临时最终规则发布后，该局将在其「加强海关执法」专题页发布一段预录网络研讨会，概述新规要求；有关本通告的问题可联系该局贸易办公室贸易现代化司，邮箱为[email protected]。
关联：CBP收紧外国进口商合规：未通过CTPAT验证者不得自行担任登记进口商，2027年1月5日生效
（来源：美国海关与边境保护局）
CBP Details New Data Fields on Forms 3461 and 7501 for Foreign Importers: Non-Compliant Entries Face Rejection From Jan. 5, 2027
U.S. Customs and Border Protection (CBP) on November 6 issued Cargo Systems Messaging Service notice CSMS #70381183, setting out how the interim final rule on heightened requirements for foreign importers of record will change its entry forms: three new data fields have been added to CBP Form 3461 and CBP Form 7501 and their electronic equivalents, and as of January 5, 2027, CBP's new validation checks may reject entries and entry summaries that do not comply.
The interim final rule, published at 91 FR 69977 and dated November 6, 2026, implements Section 2 of Executive Order 14411, "Strengthening Customs Enforcement," and governing statutes. Under the rule, as of January 5, 2027, a foreign importer of record (IOR) entering or withdrawing goods for consumption must be Customs Trade Partnership Against Terrorism (CTPAT) validated, or designate a CTPAT validated customs broker to make entry.
The first new field, "U.S. Importer of Record," takes "Y" when the IOR meets the U.S. IOR criteria, or when a broker acts as IOR and the principal on the power of attorney meets those criteria, and "N" when it does not. The second, "Acting on behalf of," takes "Y" when a customs broker lists itself as both filer and IOR to file entry on behalf of the principal, and "N" otherwise. The third, "Principal on Power of Attorney," is required when a non-CTPAT validated broker acts as the IOR on behalf of a principal; the broker must report the principal's IOR number, such as an SSN, EIN or CBP-assigned number, linked to the principal's CBP Form 5106.
CBP said it has built additional validation checks and may reject entries and entry summaries as of January 5, 2027, if a foreign IOR attempts to file entry without being CTPAT validated or without a CTPAT validated broker, or if a non-CTPAT validated broker acting as IOR does not provide the principal when required. Brokers may submit a delayed compliance request no later than January 5, 2027.
CBP said a pre-recorded webinar providing an overview of the new requirements will be posted on its Strengthening Customs Enforcement page following publication of the rule. Questions about the notice may be sent to the Office of Trade, Trade Modernization Division, at [email protected].
Related: CBP Tightens Rules for Foreign Importers of Record: CTPAT Validation Required Starting Jan. 5, 2027
(Source: U.S. Customs and Border Protection)
来源：美国海关与边境保护局
发布：GSM·美国（发布链接）
图片来源：图：美国海关与边境保护局人员检查集装箱货物。美国海关与边境保护局官方照片，公共领域，经 Wikimedia Commons。 / Photo: A U.S. Customs and Border Protection officer inspects container cargo. Official CBP photo, public domain, via Wikimedia Commons.
GSM Global · 本篇英文版 English edition of this story
- 2026-11-05 19:30CBP收紧外国进口商合规：未通过CTPAT验证者不得自行担任登记进口商，2027年1月5日生效
- 2026-11-06 09:25CBP公布外国进口商新规表单细则：3461与7501表新增三项填报，不合规报关2027年1月5日起将被拒本篇
