Tax Insights: US Customs and Border Protection proposes heightened import disclosures ─ What Canadian companies need to prepare for

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Issue 2026-35

In brief

What happened?

On September 2, 2026, US Customs and Border Protection (CBP) published an advance notice of proposed rulemaking (ANPRM) on heightened import disclosures. CBP is seeking feedback on proposed measures that are intended to improve visibility into an imported good’s supply chain and detect customs violations, including illegal transshipment and dual invoicing.

The ANPRM considers whether US importers should submit or retain documents filed with foreign authorities, such as export declarations, commercial invoices, packing lists, certificates of origin, export permits and transport documents. It also considers expanding identification of parties within the supply chain, by using global business identifiers (GBIs), product level identifiers, earlier entry filing and technology-enabled tracing. Interested parties are requested to submit comments by December 1, 2026 (i.e. 90 days after publication in the Federal Register).

Why is it relevant?

The ANPRM proposals signal that US importers may need to obtain more foreign export documentation, identify additional supply chain parties and use enhanced traceability data. Canadian companies selling goods into the United States should therefore expect US customers and brokers to request earlier, more complete and more consistent shipment information. The potential impact will vary depending on a company’s role in the transaction, its Incoterms, the importer of record arrangement and the data requested by its US customer or broker.

The additional foreign export documentation requirements will provide CBP with the necessary information to compare Canadian commercial and logistics data with US entry data, which could expose unexplained differences in value, tariff classification, quantity, origin or party identity. These differences may lead to enquiries from CBP relating to entry delays, valuation or classification adjustments, additional duties, penalties, recordkeeping concerns and increased scrutiny of future shipments or trusted-trader status.

Actions to consider

Canadian businesses that export to the United States should clearly assign responsibility for trade documents and ensure complete shipment records can be retrieved quickly from internal teams, brokers and logistics providers. They should regularly reconcile Canadian records with US import entries, documenting discrepancies and reviewing customs values, intercompany invoices and transfer pricing adjustments. Businesses should establish a protocol for responding to CBP enquiries and assess whether corrections or disclosures are required. They should also review third-party agreements, entity responsibilities and systems that support access to records, data security and supply chain tracing.

In detail

The ANPRM responds to US President Trump’s Executive Order 14411,¹ which had directed CBP to heighten disclosure of foreign tax and business identifiers, supply chain and production information, and documentation submitted to foreign customs administrations. CBP is considering whether foreign export documents should be transmitted with entry filings or maintained for later production, how long they should be retained and how importers should reconcile discrepancies and verify authenticity.

CBP is also reviewing limitations in the manufacturer identification code and whether GBIs, including Data Universal Numbering System, Global Location Number, Legal Entity Identifier and Altana ID, should be used to identify manufacturers, shippers or sellers. Separate questions within the ANPRM address product level data, artificial intelligence, raw material origin tracing, integration with US trade systems and the potential expansion of the Custom Trade Partnership Against Terrorism (CTPAT) cybersecurity and data integrity criteria.

Implications of additional foreign export documentation

The additional foreign export documentation that US importers of record may be required to submit to CBP are generally only available from Canadian exporters, manufacturers, brokers, freight forwarders and carriers. Canadian companies may therefore face contractual requests to provide complete export packets quickly and to support the accuracy and authenticity of data supplied to CBP. CBP will then be able to compare this data to US entry data, which could identify unexplained differences and lead to CBP enquiries. If CBP adopts risk-based or technology requirements, implementation could be more demanding for companies with complex supply chains, controlled or dual-use goods, online sales channels or CTPAT-linked operations.

Some common reasons for CBP enquiries include:

• recurring mismatches between invoices and entry data, and unusual or changing values, classifications, quantities or origin claims
• related-party pricing or year-end adjustments, and inconsistent manufacturer, seller or importer identities
• missing or late supporting records, and changes in brokers, suppliers or trade lanes
• patterns suggesting dual invoicing, transshipment or possible evasion

For customs valuation purposes, comparing Canadian commercial invoices and related transaction records with US entry data could highlight legitimate differences between invoiced amounts and US transaction value — this should be documented and reconciled. Related-party importers should also confirm that intercompany prices satisfy the separate US customs valuation tests — not only income tax and transfer pricing standards — and that customs values, post-importation adjustments and US tax inventory costs are coordinated; this is especially important if US Internal Revenue Code (IRC) section 1059A (Limitation on taxpayer’s basis or inventory cost in property imported from related persons) applies.

How Canadian businesses can prepare

Canadian businesses that export to the United States should:

• map who creates and retains commercial invoices, licences, origin records and transport documents for each major US trade lane, recognizing that exports to the United States are generally not reported through a Canadian export declaration
• test whether a complete shipment file can be retrieved promptly, including documents held by brokers and logistics providers
• compare key data fields across Canadian commercial and logistics records and US import entries, and document valid reasons for differences — for example, invoice revisions after shipment, currency conversion dates, freight or insurance included in one data set but excluded from another, differences in units of measure or shipment quantities, bundled or split shipments, classification or origin changes, and inconsistent legal entity, manufacturer or seller names
• establish a protocol for CBP enquiries — for example, route requests through the US importer and designated customs advisers, preserve the relevant records, confirm the scope and response deadline, validate facts across internal systems and service providers, explain documented discrepancies clearly, and assess promptly whether a prior disclosure, entry correction or other remedial action may be appropriate
• review whether intercompany invoices and US customs values can be reconciled, including the treatment of assists, royalties, commissions, freight, currency conversion and transfer pricing adjustments
• confirm that any prospective or year-end transfer pricing adjustment is addressed under an objective intercompany pricing formula established before importation, and assess the related customs reporting, duty and refund implications
• reconcile customs values with income tax inventory costs and related-party transfer prices, including any differences that may involve US IRC section 1059A
• for multinational groups, map the legal entities and systems responsible for manufacturing, selling, exporting, importing, invoicing and maintaining supporting records across the transaction chain
• review broker, freight-forwarder and customer agreements for access, retention, data-sharing, confidentiality and response-time provisions
• assess whether entity and product identifiers, cybersecurity controls and supply chain tracing tools can support future customer or regulatory requests

The takeaway

Canadian businesses should consider submitting comments on the ANPRM directly (or through an industry association) by December 1, 2026. The comments should focus on lead times for export documentation, compliance costs and how it affects small businesses. CBP has stated that it will consider comments received on the ANPRM when drafting a later notice of proposed rulemaking. Nevertheless, Canadian companies that export to the United States should prepare for a shift from maintaining documents to demonstrating the integrity and consistency of data across the shipment lifecycle. A focused readiness review can identify gaps in document access, cross-border data alignment and third-party contracts before US customers begin incorporating new information requirements into their supply chains.

We can help businesses map the commercial and logistics data supporting US-bound shipments, review broker and customer contracts and design practical reconciliation processes for that data and US import entries.