{"id":2828,"date":"2026-10-26T15:43:35","date_gmt":"2026-10-26T15:43:35","guid":{"rendered":"https:\/\/link2america.us\/?p=2828"},"modified":"2026-10-26T15:46:02","modified_gmt":"2026-10-26T15:46:02","slug":"record-importer-usa-novita-2026","status":"publish","type":"post","link":"https:\/\/link2america.us\/en\/importer-of-record-usa-novita-2026\/","title":{"rendered":"\u201cImporter of Record\u201d in the USA: what changes for international companies that sell DDP"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>New customs controls, increased checks on importers, and attention to liability for duties and declarations: Executive Order 14411 requires companies that export to the United States to review their import organization.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Regulatory update of June 3, 2026 \u2014 Editorial review: October 21, 2026.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. What has changed in the United States<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">On June 3, 2026, the White House issued Executive Order 14411,&nbsp;<em>Strengthening Customs Enforcement<\/em>, With the aim of strengthening controls on imports and the identification of those responsible for customs operations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The measure directly involves the&nbsp;<strong>Importer of Record (IOR)<\/strong>, That is, the persons identified under American customs rules as responsible for the entry of goods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Among the main measures proposed are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Strengthening customs guarantee requirements (<em>customs bond<\/em>).<\/li>\n\n\n\n<li>Checks on the solidity and reliability of importers.<\/li>\n\n\n\n<li>More in-depth controls on foreign Importer of Record.<\/li>\n\n\n\n<li>Update of the register of importers.<\/li>\n\n\n\n<li>New disclosure and certification obligations.<\/li>\n\n\n\n<li>More rigorous verification procedures for other operators in the customs chain.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A fundamental distinction:<\/strong>&nbsp;The Executive Order contains directives to federal authorities, some of which require implementing measures. It is not correct to assume that every new condition is already fully operational in the same form for all imports.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For this reason, companies must verify both the current regulations and the application instructions actually published by CBP.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. Who is the Importer of Record?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Importer of Record is the entity that assumes specific customs responsibilities for imports into the United States.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These may include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Correct presentation of the customs declaration.<\/li>\n\n\n\n<li>Tariff classification of goods.<\/li>\n\n\n\n<li>Declaration of value and origin.<\/li>\n\n\n\n<li>Payment of duties and other amounts due.<\/li>\n\n\n\n<li>Availability and preservation of the required documentation.<\/li>\n\n\n\n<li>Compliance with applicable customs obligations.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The IOR does not necessarily coincide with the physical recipient of the goods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Furthermore, the use of a customs broker does not automatically eliminate the responsibilities that the legislation assigns to the importer.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. Selling DDP means being automatically the Record Importer?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The surrender&nbsp;<strong>DDP \u2014 Delivered Duty Paid<\/strong>, provided for by the Incoterms\u00ae 2020, regulates the contractual allocation of costs, risks and obligations between the seller and the buyer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In general, the seller also assumes the customs clearance obligations for import, as provided for in the DDP delivery document.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However,&nbsp;<strong>The DDP declaration does not automatically confer on the Italian seller the eligibility to operate as an Importer of Record under US regulations.<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is necessary to distinguish:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Who contractually assumes the costs and obligations towards the customer.<\/li>\n\n\n\n<li>Who is formally the Importer of Record with CBP.<\/li>\n\n\n\n<li>Those who submit the declaration through the customs broker.<\/li>\n\n\n\n<li>Who provides the guarantees and is responsible for customs obligations.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">These roles must be consistent, but they are not necessarily assigned to the same person.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. Which verifications apply to foreign Importer of Record?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Executive Order 14411 provides for a strengthening of controls on foreign importers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Among the aspects to be followed are the identification of the subject, the guarantee requirements, periodic checks, and the conditions for accessing the various customs procedures.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The measure also distinguishes the treatment of formal imports from that of informal procedures, providing specific restrictions for foreign importers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For an Italian company, the issue is not simply to obtain an identifying number.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is necessary to verify that the chosen structure is compatible with:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Type and value of shipments.<\/li>\n\n\n\n<li>Applicable customs procedure.<\/li>\n\n\n\n<li>Requirements required for the foreign IOR.<\/li>\n\n\n\n<li>Necessary guarantees.<\/li>\n\n\n\n<li>Role of the customs broker.<\/li>\n\n\n\n<li>Any new operational instructions from CBP.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Companies that carry out recurring shipments should pay particular attention to the continuity of operations and the management of any documentation requests.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. CBP Form 5106: why is it important?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">He&nbsp;<strong>CBP Form 5106<\/strong>&nbsp;It is used to collect or update identifying information relating to persons subject to customs procedures.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It may be necessary in the context of identifying an importer and managing the related data at CBP.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, it should not be confused with a general and unconditional authorization to import.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The identification of the company, the qualification as an IOR, the availability of the bond and the admissibility of the procedures used are separate issues.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For this reason, it is advisable to check with the customs broker that the registered data are up-to-date and consistent with actual operations.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. Customs bond: what should the company check?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The customs bond constitutes a guarantee in favor of the customs authorities for certain obligations related to import.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The type and amount of the guarantee depend on the characteristics of the transactions and the applicable rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Executive Order 14411 provides for the strengthening of requirements regarding guarantees and the financial capacity of importers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This does not mean that all companies must immediately pay an identical amount or form an American company.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The verification must take into account the importer\u2019s profile, the volume of transactions, the customs risk, and the actual implementing provisions that apply.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">7. Is it necessary to open a company in the United States?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Not necessarily.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Forming an American LLC or Corporation can be a strategic solution in some business models, but it does not automatically represent a universal requirement for every exporter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Before proceeding, it is necessary to assess:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Frequency of imports.<\/li>\n\n\n\n<li>Role of the American customer or distributor.<\/li>\n\n\n\n<li>Need for warehousing and local distribution.<\/li>\n\n\n\n<li>Customs and commercial liability.<\/li>\n\n\n\n<li>Administrative, fiscal and insurance costs.<\/li>\n\n\n\n<li>Convenience of a stable corporate presence.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">An American structure can solve some operational needs, but it also generates obligations that must be evaluated separately.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">8. Operational checklist for Italian exporters<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Companies that sell in the United States, especially with DDP delivery, should check:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Current IOR:<\/strong>&nbsp;Who is formally responsible for the imports?<\/li>\n\n\n\n<li><strong>Identification:<\/strong>&nbsp;Are the data recorded at CBP correct?<\/li>\n\n\n\n<li><strong>Customs broker:<\/strong>&nbsp;Who submits the declarations and with what authorizations?<\/li>\n\n\n\n<li><strong>Bond:<\/strong>&nbsp;Is the warranty adequate for the operations and the applicable requirements?<\/li>\n\n\n\n<li><strong>Incoterms:<\/strong>&nbsp;Do the contractual conditions reflect the customs structure?<\/li>\n\n\n\n<li><strong>Costs:<\/strong>&nbsp;Who supports tariffs, taxes, fees and possible adjustments?<\/li>\n\n\n\n<li><strong>Documentation:<\/strong>&nbsp;Are invoices, origin, classification and other necessary documents available?<\/li>\n\n\n\n<li><strong>Operational continuity:<\/strong>&nbsp;Have any changes to the import procedures been considered?<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">The review should involve the sales manager, the logistics department, the customs broker and, when necessary, legal and tax consultants.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">9. FAQ \u2014 The most frequently asked questions<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Can an Italian company still be the Importer of Record in the USA?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The possibility of operating as a foreign Importer of Record depends on the applicable customs requirements and the procedures used. Executive Order 14411 provides for strengthened controls and specific restrictions, but should not be interpreted as a blanket ban on all imports by foreign entities. It is necessary to verify the implementing provisions and the actual situation of the company.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">If I sell DDP, do I necessarily have to open an American LLC?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. The DDP declaration establishes contractual obligations between the seller and the buyer, but does not itself impose the formation of an LLC. It is necessary to verify that the seller can fulfill the import obligations through a structure permitted by U.S. rules. An American company may be useful, but it requires an operational and tax analysis.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Does the customs broker assume all the customs responsibilities?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. The customs broker performs the activities for which he is appointed and authorized, but his presence does not automatically transfer all the responsibilities of the Importer of Record. The importer retains specific obligations regarding the accuracy of the information, documentation, and amounts due, in accordance with applicable regulations.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Is CBP Form 5106 sufficient to start importing?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. Form 5106 concerns the identification and updating of the subject\u2019s information with CBP. It does not replace the verifications regarding the importer\u2019s qualification, customs guarantees, applicable procedures, and any requirements of other authorities, such as the FDA, USDA, or other competent agencies.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">10. How Link2America can help you<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For Italian companies that export to the United States, proper import management is an integral part of the business strategy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Link2America offers support in&nbsp;<strong>evaluation of logistical and customs requirements<\/strong>, In the identification of specialized customs brokers and partners and in the coordination of operational solutions for the American market.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When the project requires additional legal, tax or corporate expertise, this can be integrated through qualified professionals.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Discover the USA logistics consulting services of Link2America and evaluate the structure that best suits your operations.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/link2america.us\/en\/contacts\/\">Contact us for a free preliminary assessment<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Nuovi controlli doganali, maggiori verifiche sugli importatori e attenzione alla responsabilit\u00e0 per dazi e dichiarazioni: l&#8217;Executive Order 14411 impone alle imprese che esportano negli Stati Uniti di riesaminare la propria organizzazione delle importazioni. Aggiornamento normativo del 3 giugno 2026 \u2014 Verifica editoriale: 21 ottobre 2026. 1. Cosa \u00e8 cambiato negli Stati Uniti Il 3 giugno [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2829,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[3],"tags":[],"class_list":["post-2828","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Importer of Record USA: novit\u00e0 e vendite DDP<\/title>\n<meta name=\"description\" content=\"Nuove verifiche sugli Importer of Record negli USA: cosa prevede l&#039;Executive Order 14411 e cosa controllare se vendi DDP dall&#039;Italia.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/link2america.us\/en\/record-importer-usa-novita-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Importer of Record USA: cosa cambia per chi esporta\" \/>\n<meta property=\"og:description\" content=\"Nuovi controlli doganali USA e verifiche sugli importatori esteri. 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