U.S. Import Compliance Guide IOR / Bond / CBP Form 5106 / POA / ACE Portal / F865 / CPSC eFiling / Executive Order Compliance Prepared & Authored by ATA LOGISTICS TABLE OF CONTENTS Ch. 1 CBP Power of Attorney (POA) — Execution Requirements Ch. 2 Importer of Record (IOR) Status Ch. 3 IOR Voided — Reinstatement Process Ch. 4 CBP Form 5106 — Key Fields Ch. 5 ACE Portal Account Setup Ch. 6 Error Code F865 — HTS Not Allowed for Importer Ch. 7 CPSC eFiling — Electronic Certificate Submission Ch. 8 Compliant U.S. Importer Guide — June 3 Executive Order Ch. 9 Quick Reference — Action Guide Chapter 1. CBP Power of Attorney (POA) — Execution Requirements When a licensed U.S. Customs Broker files documents with CBP on behalf of an importer, the broker must hold a valid POA signed by the importer. POA Summary ① State SOI-registered officer signs ② Signature must match the ID ③ Attach a valid U.S.-legal government photo ID ④ Attach original EIN Letter (CP575 or 147C if lost) 1.1 Who May Sign a POA Title Authority Notes President Yes Primary authorized officer — preferred signatory Vice President / Secretary Yes Must be listed in the state SOI filing CEO / CFO / Treasurer Yes Must have corresponding state SOI registration General employee / Manager No Not state-registered — POA is invalid 1.2 Signature Requirements — Must Match the ID Most Common Rejection The POA signature does not match the signature on the attached ID. CBP compares them directly — any mismatch results in rejection of the entire submission. Requirement Details Handwritten cursive signature required Printed names are not accepted as a substitute Must match the attached ID Compare against your ID before signing Printed name must match legal name on ID Include Middle Initial if it appears on the ID Electronic signatures generally not accepted CBP requires original handwritten signatures 1.3 Acceptable ID — Must Be a Lawful U.S. Identity Document Important A Chinese passport without a valid U.S. work visa or lawful immigration status is NOT acceptable. ID Type Accepted? Notes U.S. Driver's License Yes Most commonly used; must not be expired U.S. Passport Yes Highest authority; must not be expired Green Card (I-551) Yes Must not be expired Foreign passport with valid U.S. work visa (H-1B/L-1/O-1/TN) Yes Visa page must be included; must not be expired EAD / I-766 Yes Must not be expired Chinese passport only (no U.S. visa or status) No Cannot establish lawful U.S. presence B-1/B-2 tourist or F-1 student visa passport No Does not confer business or corporate authority 1.4 Attach Two Documents Only No. Document Requirements 1 Valid U.S.-legal government-issued photo ID Must be an accepted type; unexpired; clear color scan; signature matches POA 2 Original EIN Letter CP575 or SS-4 confirmation; if lost, request 147C from IRS at 1-800-829-4933 1.5 POA Execution Checklist Checklist Item ✓ Signatory is a state SOI-registered officer (President / VP / Secretary or equivalent) POA bears a handwritten cursive signature — not a printed name POA signature matches the signature on the attached ID Printed name below signature matches legal name on ID (including Middle Initial) Attached ID is a valid U.S.-legal document (Driver's License / U.S. Passport / Green Card / passport with valid work visa / EAD) Attached ID is not expired Attached EIN Letter is IRS-issued (CP575, SS-4 confirmation, or 147C) Chapter 2. Importer of Record (IOR) Status Status Meaning How to Resolve Active Valid — entries may be filed normally No action required Inactive Suspended but not voided Submit updated CBP Form 5106 to the appropriate CEE Voided Cancelled — no entries permitted Email [email protected] with required documentation Important A Voided IOR causes every entry to be automatically rejected by ACE (error code F865). The IOR must be reinstated before any shipment can clear customs. Chapter 3. IOR Voided — Reinstatement Process 3.1 Two Types of Void — Two Channels Reason for Void Email Notes Invalid / inaccurate data on CBP Form 5106 [email protected] CBP issues formal Void Notice; 6 documents required Bond / financial issue [email protected] Resolve bond issue first Critical If CBP issued a formal Void Notice, email [email protected] — not [email protected]. These two channels handle different types of void situations. 3.2 Email Format for Reinstatement Request Field Content To (Email) [email protected] Subject Line Voided IOR number [EIN] VT (e.g., Voided IOR number 12-345678900 VT) Attachments See the 6-item document checklist in Section 3.3 below 3.3 Six Required Documents — All Mandatory 1. Detailed written explanation of why inaccurate data was provided on the original CBP Form 5106 2.Fully completed and signed CBP Form 5106— all fields 1A–3J; signatory must be listed in Field 3J 3.Valid, unexpired government-issued photo ID for each officer in Field 3J 4. Valid POA (only if 5106 is signed by an Attorney-in-Fact) 5.IRS documentation proving EIN ownership, dated within last 12 months— IRS-issued to the importer (e.g., 147C); documents submitted to IRS are not acceptable 6. A copy of the CBP Void Notice 3.4 Acceptable IRS EIN Documents (within 12 months) Document Notes 147C (EIN Verification Letter) Best option; call IRS at 1-800-829-4933 — faxed same day SS-4 Confirmation / 941 / 1120 / 1065 IRS-issued notices sent to the company (not filed by the company to IRS) Chapter 4. CBP Form 5106 — Key Fields Download Form CBP Form 5106 Official Download: https://www.cbp.gov/document/forms/cbp-form-5106-createupdate-importer-identity-form Option When to Use Notification of Identification Number First-time submission or reactivating Inactive IOR Change of Name / Change of Address IOR on file — name or address change only Leave blank All other updates to existing IOR • Field 1A: Full legal company name • Field 1B: ID type — EIN / SSN / CBP-Assigned Number (select one) • Field 2E: Email (required)— must be accessible by the importer; used for ACE Portal verification code Field 3J — Mandatory All authorized SOI-listed officers should be entered. The 5106 signatory must be listed in 3J. Each 3J officer must provide a valid government photo ID. Chapter 5. ACE Portal Account Setup Prerequisite Valid 5106 IOR record must exist in CBP ACE, and POC email must be accurate. If IOR is Voided, complete reinstatement first. Step Action Notes 1 Confirm IOR is reinstated to Active Complete IORPROGRAM email process if Voided 2 Confirm 5106 POC email is accessible Verify if a third party filed the 5106 3 Go to https://ace.cbp.dhs.gov — select Importers 4 Complete application; enter full IOR number with suffix (e.g., 12-345678900) 5 CBP sends verification code to POC email; complete verification If code not received, account cannot be created 6 Account established; access entries, duties, liquidation Chapter 6. Error Code F865 — HTS Not Allowed for Importer F865 One or more HTS codes in the entry are not eligible for the submitted IOR. Deployed to ACE production: June 2, 2026 (CSMS #68674937). Claim in Circulation Reality Verdict EIN must be pre-registered and bound to HS codes No such process; CBP validates automatically at filing Incorrect F865 takes effect June 2, 2026 Confirmed by official CBP CSMS Correct Missing any item locks the container Only affects entries with ineligible HTS codes Overstated Bond will be tied to stores like EU VAT No CBP official basis No basis Product Category Required Authorization Medical devices FDA Device Registration Wireless / electronic products FCC equipment authorization Steel, aluminum, solar panels AD/CVD compliance filing Food, dietary supplements FDA Food Facility Registration General consumer goods No requirement — not affected by F865 Chapter 7. CPSC eFiling — Electronic Certificate Submission Deadline Scope July 8, 2026 (Mandatory) All CPSC-regulated consumer product imports January 8, 2027 (Mandatory) Products imported through Foreign Trade Zones (FTZs) What Changes Previous: Importers retained certificates on file. New: Certificate data must be electronically filed through CBP ACE at the time of entry. Non-compliance: cargo holds up to 60 days, entry refusal, civil penalties up to ~USD 120,500/violation. 7.1 Certificate Types & 7 Required Data Elements Certificate Products GCC (General Certificate of Conformity) General consumer products subject to CPSC mandatory safety standards CPC (Children's Product Certificate) Children's products — must be based on CPSC-accepted third-party lab testing Each certificate must include: ① Product Identifier (SKU/UPC/GTIN/Model No.) ② Applicable CPSC Standard ③ Testing Lab Name & Accreditation ④ Test Date ⑤ Manufacturer/Importer Contact ⑥ Place of Manufacture ⑦ Certificate Date 7.2 Two Submission Methods Method Process Best For Method 1: CPSC Product Registry Register at cpsc.gov/eFiling → Upload product data → Get Reference number → Broker submits Reference PGA Message Set at filing Repeat imports; stable SKU catalog Method 2: Full Data per Entry Prepare 7 data elements → Provide to broker before vessel departure → Broker submits Full PGA Message Set in ACE Occasional imports; varied product mix Practical Advice Most importers do not have direct ABI access and must submit eFiling through their customs broker. Key: prepare test reports and all 7 data elements before shipment departs. Conduct a test submission before July 8, 2026. CPSC Resources cpsc.gov/eFiling | [email protected] Chapter 8. Compliant U.S. Domestic Importer Guide — June 3, 2026 Executive Order Executive Order Strengthening Customs Enforcement | Signed June 3, 2026 | DHS must finalize regulations within 180 days (~Dec 1, 2026) EO:whitehouse.gov/presidential-actions/2026/06/strengthening-customs-enforcement/ Fact Sheet:whitehouse.gov/fact-sheets/2026/06/fact-sheet-president-donald-j-trump-strengthens-customs-enforcement/ 8.1 Why You Should NOT Use an Overseas Entity as U.S. IOR Core Risk Registering an overseas entity (Hong Kong, Cayman, or China-registered company) as the U.S. IOR creates fundamental legal, financial, and compliance failures — particularly under the June 3 Executive Order. This is not a matter of convenience. It is the line between compliant and non-compliant. Risk Area Why It Matters How the EO Makes It Worse No U.S. Assets to Back Duty Liability The IOR is legally responsible for all duties and penalties. If the IOR is overseas, CBP cannot pursue its assets for unpaid duties — creating a shell IOR where goods enter but duty liability has no real backing EO requires IORs to maintain minimum U.S. tangible domestic assets — overseas entities cannot satisfy this by definition Bond Cannot Be Established U.S. surety companies routinely decline overseas entities or demand prohibitive collateral due to opaque credit and asset profiles EO will increase minimum bond coverage; overseas entities will find it even harder to qualify No U.S. Physical Presence IORs must have U.S. physical presence (registered address, business license) or a registered legal agent — overseas companies fail this requirement EO makes U.S. physical presence an explicit IOR eligibility requirement CBP Identity Verification Failure Field 3J requires officers to provide U.S.-legal photo ID. Overseas officers without U.S. work authorization cannot provide qualifying ID — 5106 will be rejected or IOR voided EO strengthens IOR identity verification; overseas officer ID problem becomes a hard disqualifying condition POA Legal Validity Questionable A POA signed by an overseas officer without U.S. legal status has questionable enforceability under U.S. jurisdiction Under strengthened enforcement, a defective POA directly blocks import operations Higher Examination Rate CBP applies significantly stricter scrutiny to entries under overseas IORs — higher exam rates lead to port delays and storage costs EO directs CBP to increase inspection frequency for high-risk importers Root Cause of the EO When violations occur (undervaluation, origin fraud), CBP's ability to pursue overseas entities for penalties is extremely limited — this enforcement gap is a primary reason the EO was issued EO explicitly targets shell IORs and importers with no substantive U.S. assets or presence The Right Structure A compliant U.S. IOR must be: a U.S.-registered entity (Corporation or LLC), with a valid EIN, a U.S. registered address and business license, authorized officers with lawful U.S. immigration status and qualifying ID, and a continuous import bond held in the entity's name. 8.2 EO Key Requirements Summary EO Provision Requirement Timeline IOR Asset Requirement Maintain minimum U.S. tangible domestic assets and/or bonding at all times ~Dec 1, 2026 Increased Bond Coverage CBP will increase minimum bond coverage amounts ~Dec 1, 2026 U.S. Physical Presence Physical presence in U.S. or registered legal agent ~Dec 1, 2026 IOR Identity Verification Strengthened identity verification; combat fraud and concealment ~Dec 1, 2026 Origin & Duty Compliance Enhanced enforcement of origin rules, forced labor, and duty payment Ongoing 8.3 Proactive Compliance Checklist Action Purpose Confirm IOR is Active; reinstate if Voided or Inactive (Ch. 3) Satisfy enhanced identity verification requirements Review all 5106 data for accuracy; update if anything has changed EO targets inaccurate 5106 data; errors can result in IOR revocation Contact surety company; assess and increase bond coverage proactively Insufficient bonding will directly disqualify IOR eligibility under new rules Document U.S.-based assets (bank accounts, real property, equipment) EO requires IORs to maintain minimum U.S. tangible domestic assets Confirm valid U.S. registered address and active business license EO requires U.S. physical presence or registered legal agent Clear any outstanding duties or unresolved CBP bills immediately EO prioritizes duty collection; arrears will jeopardize IOR status Audit all product origin declarations; avoid misrepresenting origin EO strengthens rules of origin and forced labor enforcement Ensure all Field 3J officers hold valid U.S.-legal IDs (see Ch. 1) Identity verification is a primary focus of the EO 8.4 IOR Compliance Roadmap Timeframe Action Now Verify IOR status + Review 5106 accuracy + Assess bond coverage + Clear outstanding duties Before July 8, 2026 Complete CPSC eFiling preparation (see Chapter 7) Before Dec 1, 2026 (ahead of DHS deadline) Increase bond coverage + Document U.S. tangible assets + Confirm U.S. entity registration is current Ongoing Update 5106 promptly after any change; maintain regular contact with broker and surety company Note The EO is in its implementation phase — CBP's specific regulations are not yet finalized. However, the direction is clear. Preparing now is the most effective way to minimize import disruption when the rules take effect. Chapter 9. Quick Reference — Action Guide Situation Immediate Action Ch. Issuing POA to customs broker SOI officer signs; signature matches ID; attach U.S.-legal ID + original EIN Letter (CP575 or 147C) 1 IOR voided — inaccurate 5106 data Email [email protected] — Subject: Voided IOR number [EIN] VT — attach all 6 documents 3 IOR voided — bond / financial issue Email [email protected]; resolve bond issue first 3 IOR is Inactive Submit 5106 to CEE — Subject: IOR Reactivation Request 3 CBP Form 5106 never filed Confirm with bond company; submit new 5106 — Subject: New 5106 Add 4 Need ACE Portal account Confirm IOR Active + POC email accessible; apply at ace.cbp.dhs.gov 5 Importing regulated products (medical/electronics/steel) Verify each HTS code aligns with required federal license / registration 6 Importing CPSC-regulated consumer products Register in CPSC Product Registry; complete eFiling before July 8, 2026 7 Responding to June 3 EO Verify IOR + review 5106 + increase bond + document U.S. assets + clear duties; build compliant structure before Dec 1, 2026 8 For reference only. Always verify against the latest official CBP guidance. CBP: www.cbp.gov | CPSC: www.cpsc.gov | ACE Portal: ace.cbp.dhs.gov | IRS: www.irs.gov

CBP (Customs and Border Protection) The U.S. Customs and Border Protection (CBP) was established on March 1, 2003 in the Directorate for Border and Transportation Security, Department of Homeland Security.United States Customs and Border Protection (CBP) is the largest federal law enforcement agency of the United States Department of Homeland Security. It is the country's primary border control organization, charged with regulating and facilitating international trade, collecting import duties, as well as enforcing U.S. regulations, including trade, customs and immigration.Role of CBP in US Trade & CustomsThe CBP facilitates lawful trade by ensuring a detailed inspection of the cargo entering the US and collecting import duties wherever applicable. For this purpose, the CBP officers are placed at 328 ports of entry across the country.The CBP officers who work in a fast-paced environment are assigned various duties, some of which are listed below:To stringently enforce customs, immigration, and agricultural laws and regulations at the different US ports of entry.To prevent the illegal trafficking of humans, narcotics, contrabands, banned substances, etc. into the US.To inspect goods, carry out intelligence analysis, examinations, and key law enforcement activities such as apprehension, detention, and arrests related to the arrival and departure of people, conveyances, and merchandise at the ports of entry.To conduct all the duties assigned to protect the US homeland, enforce federal laws, and assist legitimate trade and travel in a smooth, efficient manner.To develop, plan, and participate in strategic operations to prevent illegal activities.To communicate with carriers, other agencies, and foreign entities to acquire information and provide regulation on admissibility/compliance.To detect and prevent terrorists and weapons from entering the US.

What is the purpose of the CARM Client Portal? The CARM Client Portal provides trade chain partners the ability to view information about their accounts, make payments, and view the history of declarations. It is intended to replace paper and manual processes and to provide more transparency to trade chain partners. ‍‍ ‍Will it be mandatory to create an account in the CARM Client Portal? All commercial importers will be required to create an account in the CARM Client Portal & Delegate Authority to their customs broker in order for their customs broker to continue to clear shipments on their behalf as of October 21 2024. Without both of these steps being completed, we (or any broker) will not be able to clear your shipments. ‍When will l be able to create an account and register my business in the CARM Client Portal? The CARM Client Portal is now open and we strongly encourage all clients to register on the portal now. ‍‍ Who should be assigned as the Business Account Manager (BAM) for my business? Business Account Managers should be an active operational user, and not necessarily limited to the owner of the company. Furthermore, it is strongly encouraged to assign multiple Business Account Managers. Can I have more than one Business Account Manager (BAM) for my business? Yes, you can have as many BAMs as you would like. In fact we suggest having at least 2 so that if one were to be away on vacation or leave your company etc, the other (or multiple others) will be able to continue to monitor your account with full access and visibility privileges. ‍Can I control the type of access and/or visibility that a user has to my CARM Client Portal business account? You will be able to manage access to your portal account by assigning specific roles to specific users, with the additional ability to set visibility rules. ‍ Will I need to Delegate Authority within the CARM Client Portal to my Customs Broker? In order for your customs broker to continue to clear shipments on your behalf, you will need to delegate authority to your customs broker. We strongly suggest you grant your customs broker Business Account Manager (BAM) level of access in order for your broker to have visibility to your import history and have the ability to fully service your needs as an importer. ‍By what date will I need to attain my financial security (customs surety bond)? If you are an importer with an established Business Number for importation prior to October 21 2024, you will be able to take advantage of the 6 month grace period CBSA is offering. By April 19 2025, all importers will need to provide Financial Security to CBSA in order to continue to enjoy the Release Prior to Payment privileges. For most importers, this will come in the form of obtaining a surety bond. we can assist in obtaining a customs surety bond for our importer clients. ‍ How will CBSA's billing cycles work under CARM? CLICK HERE for documentation that demonstrates the applicable billing cycles under CARM. ‍Will there be a minimum Financial Security Bond amount? Yes, it is CAD $5,000. Please CLICK HERE for more information regarding Financial Security in CARM. ‍ Under CARM, is it an option to provide no financial security if an importer has no history of non-compliance? All Importers will ultimately be required to provide financial security as a requirement for participation in the Release Prior to Payment program. Can a security bond cover multiple divisions within the same company? Each legal entity will require a bond. If a company has multiple program (RM) accounts, the company can obtain a bond at the entity level (BN9) to cover all RM accounts. If a company has subsidiaries (each with a unique BN), multiple bonds will be required.

When the Department of Commerce finds that imported merchandise was sold in the United States at an unfairly low or subsidized price, to level the playing field for U.S. companies injured by these unfair trade practices, CBP is responsible for collecting the Antidumping and Countervailing Duties (AD/CVD) in a timely manner. The goal of this AD/CVD Priority Trade Issue is to detect and deter circumvention of the AD/CVD law, to liquidate final duties timely and accurately, while at the same time facilitating legitimate trade. Anti-dumping (AD) occurs when a foreign producer or exporter sells a product in the United States at a price that is below “normal value.” Normal value may be the price at which the foreign producer sells the merchandise in its own domestic market or a third-country market, or may be a constructed value based on its production costs plus an amount for profit. AD cases are company specific; the duty is calculated to bridge the gap back to a fair market value. This entails valuing the non-market economy producer’s factors of production using prices or costs from one or more surrogate market economy countries considered to: Level of economic development comparable to that of the non-market economy country of the producer and A significant producer of comparable merchandise. Countervailing duties (CVD) cases are established when a foreign government provides assistance and subsidizes, such as tax breaks to manufacturers that export goods to the United States enabling the manufacturers to sale the goods cheaper than domestic manufacturers. CVD cases are country specific, and the duties are calculated to duplicate the value of the subsidy. When either of these occurs, petitions are filed by U.S. manufacturers or businesses with the International Trade Commission (ITC). If the ITC finds evidence of injury to the U.S. industry, the Department of Commerce (DOC) does an investigation. If the results are positive, the U.S. Customs and Border Protection (CBP) withholds liquidation of entries and collects AD/CVD duties. The entries are not liquidated until the DOC instructs CBP headquarters to do so.

When the Department of Commerce finds that imported merchandise was sold in the United States at an unfairly low or subsidized price, to level the playing field for U.S. companies injured by these unfair trade practices, CBP is responsible for collecting the Antidumping and Countervailing Duties (AD/CVD) in a timely manner.The goal of this AD/CVD Priority Trade Issue is to detect and deter circumvention of the AD/CVD law, to liquidate final duties timely and accurately, while at the same time facilitating legitimate trade.Anti-dumping (AD) occurs when a foreign producer or exporter sells a product in the United States at a price that is below “normal value.” Normal value may be the price at which the foreign producer sells the merchandise in its own domestic market or a third-country market, or may be a constructed value based on its production costs plus an amount for profit. AD cases are company specific; the duty is calculated to bridge the gap back to a fair market value. This entails valuing the non-market economy producer’s factors of production using prices or costs from one or more surrogate market economy countries considered to: Level of economic development comparable to that of the non-market economy country of the producer andA significant producer of comparable merchandise.Countervailing duties (CVD) cases are established when a foreign government provides assistance and subsidies, such as tax breaks to manufacturers that export goods to the United States enabling the manufacturers to sale the goods cheaper than domestic manufacturers. CVD cases are country specific, and the duties are calculated to duplicate the value of the subsidy.When either of these occurs, petitions are filed by U.S. manufacturers or businesses with the International Trade Commission (ITC). If the ITC finds evidence of injury to the U.S. industry, the Department of Commerce (DOC) does an investigation. If the results are positive, the U.S. Customs and Border Protection (CBP) withholds liquidation of entries and collects AD/CVD duties. The entries are not liquidated until the DOC instructs CBP headquarters to do so.

U.S.Importer of Record (IOR) Reinstatement After VOID Status Pathway A — Filing Directly with CBP This guide is for importers who submit the reinstatement package directly to U.S. Customs and Border Protection (CBP), without going through a customs broker. Your IOR status has been voided by CBP. Until reinstatement is approved, you cannot legally clear goods through U.S. Customs. Follow the steps in this guide to restore your status. You will need to prepare three documents and submit them directly to CBP. Document 1 — Original EIN Letter Your Employer Identification Number (EIN) letter is the IRS confirmation of your company's federal tax ID. CBP uses it to verify your company's identity in their system. • Provide the original letter issued by the IRS (Form CP 575 or equivalent). • If the original is lost, call the IRS at1-800-829-4933 to request a 147C verification letter as a certified replacement. • Photocopies or screenshots are not accepted. Confirm with CBP whether a 147C is acceptable before submitting. Document 2 — Photo ID of the Signing Officer The officer who signs CBP Form 5106 must provide a copy of a valid, U.S.-recognized government-issued photo ID. Accepted forms of ID: • U.S. Driver's License • U.S. Permanent Resident Card (Green Card) • Chinese Passport with a valid U.S. work visa (e.g., H-1B, L-1, O-1, TN) • U.S. Citizen Passport ✖ NOTACCEPTED:B-1 / B-2 Tourist Visa holders are NOT accepted. A tourist visa does not establish legal authority to act as a corporate signing officer for customs purposes. What if no officer currently holds qualifying U.S. immigration status? You must appoint a U.S.-status individual as a formal corporate officer (e.g., Director or Vice President) by filing an update with your Secretary of State before submitting to CBP. Use the relevant state portal below to update your officer roster. Filing typically takes 10–15 minutes online: California—Bizfile Online(Statement of Information):https://bizfileonline.sos.ca.gov/ New York—NYDOSeCorp(Biennial Statement):https://ecorp.dos.ny.gov/ New Jers— NJ Division of Revenue (Annual Report):https://www.njportal.com/DOR/annualreports/ After filing, include a copy of the updated state filing with your CBP submission. Document 3 — CBP Form 5106 CBP Form 5106 (Create/Update Importer Identity Form) is the core filing that establishes or updates your company's importer profile in CBP's Automated Commercial Environment (ACE) system. Download CBP Form 5106:https://www.cbp.gov/document/forms/cbp-form-5106-createupdate-importer-identity-form How to complete Form 5106: • Signatory: Must be a registered corporate officer with qualifying U.S. immigration status. Recognized titles: CEO, President, Vice President, Secretary — as registered with your state. • Date: Enter the actual date you are completing the form. No backdating is required or permitted. • Officer name and title: Must match exactly what is on file in your state's Statement of Information (SOI). CBP cross-checks these records. • Phone number: Must be a working number that can be reached. CBP may call to verify your filing. • Email address: Must be an active, monitored inbox. CBP may send correspondence to this address. ⚠IMPORTANT: CBP directly cross-references the officer information on Form 5106 against your state SOI filing. A mismatch — even a title variation such as 'VP' vs. 'Vice President' — will cause CBP to reject or delay your reinstatement. Update your state records first, then complete Form 5106. Document Checklist # Document Requirement CriticalNote 1 Original EIN Letter IRS CP 575 or 147C replacement letter ✔ Original preferred; 147C if lost 2 Photo ID of Signing Officer U.S. Driver's License/GreenCard/ Work Visa Passport/U.S. Passport ✖ B-1/B-2 visa not accepted 3 CBP Form 5106 Signed by registered officer; matches state SOI; active phone & email ✔ Dated day of completion Step-by-Step Submission 1. Verify that your signing officer is currently listed in your state's Statement of Information (SOI). If updates are needed, file online before proceeding — CBP will reject any filing where the officer information does not match state records. 2. Obtain the original EIN letter (or request a 147C from the IRS if the original is unavailable). 3. Make a clear copy of the signing officer's qualifying photo ID. 4. Download and complete CBP Form 5106. The officer who signs must be the same person whose ID you are providing. 5. Assemble the complete package: EIN Letter + Photo ID + CBP Form 5106. Submit all three together. Incomplete packages will be returned. 6. Email your complete package directly to CBP at [email protected],Use the following email subject line exactly:“Voided IOR number XX-XXXXXXXXX VT”(replace XX-XXXXXXXXX with your actual voided IOR number). Retain copies of every document you submit. 7. Follow up with CBP at the contact provided at submission. Respond promptly to any requests for additional information. This guide is provided as a procedural reference only. CBP requirements are subject to change. Always confirm current requirements with CBP before submitting.

CARM is the Canada Border and Services Agency digital initiative. CARM stands for CBSA Assessment and Revenue Management. CARM is changing the way in which the Canada Border and Services Agency (CBSA) assesses as well as the collection of duties and taxes on commercial goods imported into Canada. It is important to fully understand the implications of the new digital initiative to avoid any delays or disruption. The CBSA Assessment and Revenue Management (CARM) program's external launch date is October 21, 2024. This is when CARM will become the official system for collecting duties and taxes on imported goods into Canada. Importers should register their business onthe CARM Client Portal before October 2024. If a customs broker is used,they should be delegated authority in the portal. CBSA Official Notice:https://www.cbsa-asfc.gc.ca/services/carm-gcra/schedule-calendrier-eng.html CARM Get Started: 1. to register for a new import-export program account (RM), complete form BSF947: Request for a CBSA Import/Export Program Accounthttps://www.cbsa-asfc.gc.ca/publications/forms-formulaires/bsf947-eng.html 2, Director Input, sign, scan, and email to [email protected] 3, after you gain RM number, you can Register to CARM https://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/auth/login Option 1 ( not typically used by our clients): Partner Sign-in ( for example online banking), Option 2 Continue to GC Key (typically used by our clients): You can setup your own ID name and password via email verification. Then, please ask the company OWNER to Register My Business in CBSA website: Validate your business information (by input your company name, address, zip code, if matching with CBSA code, you can access as owner of the importer) You can add your employee into system to daily operate your imports tax,Manage pending employee requests Before doing that, your employee needs to set up own id inhttps://clegc-gckey.gc.ca/j/eng/rg?execution=e6s1 4, Delegating Authority to Customs Broker in CARM Client Portal (CCP) Manage pending third party requests Details in below video: https://www.youtube.com/watch?v=lnPAhbG3VZg 5, CARM system formal kick-off date is October 21 2024 CBSA further provides 6-month transit period till April 19, 2025, for importers have time to obtain a surety bond: https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn24-27-eng.html

For the company you registered in Asian or Europeans countries, after our receiving the foreign company’s registration documents, shareholders ID, and Power of Attorney, we can help to apply Foreign Importer Number in the Unites States, or Business Number in Canada which can help you to be the importer. Then you can operate online stores on Amazon, Wal-Mart, Shopify, TikTok Shop etc. We will provide Total Logistics Services from origin pickup cargo, shipping, warehousing and distribution in North America to make your business easier. You can focus more on product branding, marketing and sales.

We can help, when your volume below 1 shipment per 2-month, we will clear your shipment under single entry. Director or management of the importer need to sign a Power of Attorney (POA) for customs brokerage. We will gain Packing List and Invoice from your origin supplier, and take care of all process from origin till cargo delivered to your specified destination.

A bill of lading listing the items to be imported.An official invoice that lists the country of origin, purchase price, and HTS tariff codes of the goods imported.A packing list that details the imported goods.An arrival notice provided by the freight agent.Importer having annual Bond and signed POA(Power Of Attorney to customs broker).Other documents when government authorities requires, like CBP, USDA, FDA, CBSA.

Regulatory ExpertiseYour broker’s knowledge of import laws, trade agreements, and tariffs is crucial. They should understand import fees duty rates, and quarantine procedures specific to your goods. The more experience they have,the smoother your imports will be.Shipping Methods ExpertiseFrom air freight and ocean cargo to railroad and hauling, each shipping method has its own regulations. A goodbroker understands all these options and can recommend the best fit for your needs. They should also anticipate potential delays and plan accordingly.Experience in Niche ProductsIf your business deals with specialized products or a highly regulated industry, choose a broker with experience handling similar shipments. Their expertise can minimize delays and ensure compliance with relevantregulations.Value and CostA good customs broker informs importers and exporters about potential risks and any additional fees that may arise, such as those due to customs inspections.Customer ServiceYour broker should be readily available to answer your questions and keep you updated on your shipment’s progress. Clear communication reduces stress and assures you things are moving smoothly.