When U.S. Customs and Border Protection (CBP) seeks to collect unpaid duties, taxes, or penalties, it generally must act within a defined window of time. But that window can be extended — and often is. Understanding how CBP statute of limitations (SOL) waivers work is essential for any importer navigating a customs audit or penalty proceeding.

CBP published a federal register notice on August 19, 2026 announcing that, beginning September 18, 2026, it will immediately void importer of record numbers when the information on CBP Form 5106 is inaccurate or incomplete. A voided IOR number is invalid for every purpose, including making entry, which means cargo stops at the port with no advance warning. This article explains what CBP is verifying, why several long-accepted industry practices are now defects, and the corrective steps importers and brokers should take before the enforcement date.

Companies engaged in international trade occasionally encounter requests that raise red flags under the U.S. anti‑boycott regulations.

President Trump’s new Section 201 safeguard measure establishes a four-year tariff-rate quota (TRQ) on imports of quartz surface products beginning August 15, 2026. While annual quota volumes gradually increase over the life of the measure, importers may face safeguard duties of up to 50% once quarterly quota allocations are exhausted, making careful planning essential.