CBP Form 5106:
The Complete Filing Guide

If you are about to file your first US customs entry, CBP Form 5106 is the first thing you need. It is the form that tells US Customs and Border Protection who you are and gives you (or your entity) an Importer of Record number. Without it, no entry can clear.

We file or oversee hundreds of these a year for clients ranging from solo importers to federal contractors. This is the guide we wish more people had before submitting one.

What Form 5106 actually is

Every entity that wants to act as an Importer of Record (IOR) on a US customs entry must have an active 5106 on file. The form tells CBP your legal name, address, tax ID, contact information, business type, and bond details. Without an active 5106, your customs broker cannot file an entry under your name.

Who has to file it

You need to file Form 5106 if:

• You are a US importer and have never imported before (first-time filing)
• Your business name, address, or phone number has changed
• Your importer number has been deactivated due to inactivity
• You are a foreign company importing into the US (you will need a CBP-assigned number)
• You are taking over an existing importer ID after a business acquisition
• You are switching from SSN-based filing to EIN-based filing

The three flavors of importer number

Form 5106 can be filed against three types of identifiers, and which one applies depends on your situation:

• EIN (Employer Identification Number): the standard for US business importers. If you have an EIN from the IRS, use it.
• SSN (Social Security Number): only for individuals importing under their personal name. Rarely the right choice for businesses, even sole proprietorships.
• CBP-assigned number: for foreign entities or US individuals without an SSN. CBP issues a 9-digit number that begins with "1" or "8" specifically for customs use.

The fields people get wrong

CBP rejects 5106 filings for a handful of repeat reasons. The big ones:

Mismatched legal name

The legal name on the 5106 must match the name on file with the IRS for the EIN exactly. "LLC" vs "L.L.C." vs no suffix is a rejection. Even punctuation matters. Look up your EIN on the IRS confirmation letter and copy the name character for character.

Address inconsistency

The physical address must match your IRS records. A PO Box is not accepted for the physical address (it is accepted for mailing address only). If you operate from a residence and have your business registered at a coworking space, file with the registered business address, not the home address.

Business type confusion

The form asks for your business structure: Individual, Partnership, Corporation, LLC, Government, Other. Picking the wrong one because you guessed creates filing problems later. Match what is on your state business registration.

Bond information left blank

If you have a continuous bond, list the bond number and surety. If you are filing single transaction bonds, indicate that. Leaving the bond fields blank when you have a bond will get the form bounced.

How to file Form 5106

You have three filing paths:

Through your customs broker (recommended)

This is the fastest path. A licensed customs broker files electronically through ACE, can see rejection reasons immediately, and resubmits within hours. Most brokers do this as part of their initial onboarding for new importers at no extra charge or a nominal fee (we include it in setup at Syqora).

Direct to CBP via ACE Portal

If you have an ACE Secure Data Portal account, you can submit Form 5106 directly. You will need to register for ACE first, which requires its own setup process. Useful for companies that file frequently and want self-service.

Paper to a CBP port

Still legal, almost never advisable. Paper filings take 4 to 6 weeks. Use only if you have no broker relationship and cannot get ACE access.

Timing your filing

Once a 5106 is submitted, CBP typically processes it in 5 to 10 business days. If you are about to import for the first time, file at least 2 weeks before your first shipment arrives. Foreign importers needing a CBP-assigned number should add another week for the number assignment.

The 5106 and your customs bond

You cannot file customs entries without a bond, and the bond must be tied to the importer number on your 5106. Most active importers carry a continuous bond (minimum $50,000 in face value, premium typically $400 to $700 per year). Occasional importers can use single transaction bonds, but they cost more per shipment.

When you file the 5106, the bond information has to match the bond you are putting in place. If you are switching from single transaction to continuous, update the 5106 within 60 days of the bond change.

How long does the importer number last?

An importer number stays active as long as you file at least one entry in a 12-month period. Inactive numbers get suspended. Reactivating a suspended number requires a new 5106 filing and another 5-to-10-day wait.

If you are a seasonal importer or only import once a year, ask your broker to file at least one nominal entry per year to keep the number warm. The alternative is reactivation delays at the worst possible time.

Foreign importer special considerations

Foreign companies (no US entity, no US tax ID) can act as Importer of Record but require:

• A CBP-assigned importer number obtained via Form 5106
• Proof of foreign business registration (certificate of incorporation, equivalent)
• A US-based customs bond (no foreign sureties accepted)
• A US-based agent for service of process (CBP needs an address to serve legal notices)

Most foreign importers find this operationally painful and end up working with a US-side partner who acts as IOR. For most situations, that is the cleaner path. See our FOB vs DDP guide for a deeper look at IOR structures.

The renewal trap

CBP requires Form 5106 updates whenever your business info changes. Most importers forget this. Changes that require an update:

• Legal name change (even minor: "Inc." to "Corp.")
• Address change (any address on the form)
• Phone or contact change for the importer record
• Bond surety change
• Business structure change (LLC to Inc., etc.)

Outdated 5106 info causes entry mismatches that delay shipments. Update within 30 days of any change.

What happens if you file wrong

CBP will reject the form with a rejection code and a reason. The most common rejections:

Rejection Reason	What it means	Fix
Name mismatch	5106 name does not match IRS EIN record	Pull IRS letter, match exactly
Address invalid	Address fails USPS validation	Use USPS address standardization
EIN not found	EIN does not exist in IRS database	Verify EIN is active and correct
Bond mismatch	Bond number does not match surety records	Confirm bond details with surety
Duplicate importer	An importer record already exists for this entity	File as an update, not new

The Syqora workflow

When a new client brings their first shipment to us, our customs broker partner files the 5106 the same day we receive the EIN documentation. We pre-validate the legal name, address, and EIN against the IRS records before submitting, which cuts our rejection rate to under 3 percent vs the industry average of 12 percent.

Bottom line

Form 5106 is straightforward when filed correctly and a nightmare when filed sloppily. Get it submitted at least two weeks before your first shipment, use your customs broker, and verify every detail against your IRS records before signing.

Further reading

• Customs holds and CBP exams: what triggers them
• ISF 10+2 filing guide
• Import duties from China to the USA
• NVOCC vs freight forwarder