CBP Form 5106, POA and CTPAT: What Importers Need to Know

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Author

Ernesto Mendoza

Post Date

October 23, 2026

CBP Form 5106, a customs Power of Attorney, and CTPAT participation serve different purposes, but each depends on a clear understanding of the business behind an import transaction. A reliable compliance file identifies the importer, establishes who can authorize its customs broker, and supports the company’s applicable supply chain security obligations.

For importers and logistics teams, alignment means maintaining consistent, verified information about the same legal entity while recognizing the separate function of each record.

What CBP Form 5106 establishes

CBP Form 5106, the Create/Update Importer Identity Form, establishes or updates identifying information associated with an importer number. Depending on the circumstances, that identifier is an IRS Employer Identification Number, a Social Security number, or a CBP-assigned number.

The form supports the identity record used for customs transactions. It does not replace a customs bond, establish a broker’s authority, or demonstrate that a shipment satisfies every applicable import requirement. Review the full legal name and identifier together before submitting a new record or updating an existing one.

Physical and mailing addresses are different

A postal address is not necessarily the location where a business operates. The official Form 5106 instructions allow a P.O. box in the mailing address field when the physical location is supplied separately. The physical address may also be the principal’s home when it is the business’s actual location.

CBP’s August 19, 2026 notice states that an importer’s physical address cannot be replaced with a registered agent, customs broker, freight forwarder, P.O. box, business service center, or another entity’s address. The importer’s email and telephone number must also be valid and belong to the importer.

Inaccurate information can interrupt entry processing

Enhanced enforcement under that notice began September 18, 2026. If CBP determines that Form 5106 information is inaccurate or incomplete, the notice provides for immediate voiding of the IOR number. A voided number is invalid for any purpose, including entering imported merchandise into the United States.

This is a CBP determination, rather than a statement that every typographical error automatically deactivates an account. CBP sends a notice explaining the basis and the process for requesting reestablishment. Importers should correct outdated information promptly and retain the supporting records used to verify it.

A valid POA must come directly from the client

Under 19 CFR 111.36(c)(3), a customs broker must execute its POA directly with the importer of record or drawback claimant, rather than through a freight forwarder or another third party. 19 CFR 141.46 requires the broker to obtain a valid POA before conducting customs business for the principal.

Compare the principal named in the POA with the entity represented by the importer record. Investigate discrepancies in legal names, identifiers, or business details before relying on the authorization.

Verify the signer and the authority to sign

Confirming a person’s identity does not establish that person’s authority to bind a company. Corporate authorization and identification answer different questions.

CBP’s POA validation guidance recommends identity checks, including reviewing government-issued photo identification where possible. Corporate POA rules also address duly authorized signers and, in specified nonresident corporation circumstances, supporting authority documentation. A photo ID does not replace corporate authority. The cited guidance does not create a universal requirement to attach photo identification to every Form 5106 update.

CTPAT and Section 3 require separate consideration

CTPAT is a voluntary supply chain security partnership. Each participating company must meet its applicable Minimum Security Criteria. A broker’s membership does not make its importer client a CTPAT member. CTPAT review does not replace the client’s importer record or POA, and the Form 5106 accuracy notice does not establish automatic CTPAT suspension when an IOR number is voided.

Section 3 of Form 5106 is generally optional. The instructions also provide an exception for active participants in CBP partnership programs who report their own program code in blocks 1J through 1M, as explained in CBP’s collection notice. Specific requirements remain relevant: when requesting a CBP-assigned number instead of using an SSN, block 3J requires the individual’s title, name and SSN. Check the current instructions for the entity and identifier involved.

Frequently asked questions

Can the mailing address be a P.O. box?

Yes. The Form 5106 instructions distinguish mailing address from physical location. Supply the actual physical location separately when the mailing address is a P.O. box.

Does CTPAT participation replace the customs POA?

No. CTPAT participation and the broker’s authority perform separate functions. The broker still needs a valid POA for the customs business it conducts on the client’s behalf.

Review your importer identity with TradeFlex

Bring your current importer record, POA, and supporting company information into one review. Contact TradeFlex to discuss your U.S. import documentation and the next steps for your operation.