Reviewed by Sasha Božič, Licensed Customs Broker

CBP Form 5106 creates and updates the identity record behind an importer of record number. It holds the importer's legal name, business addresses and contact details. It used to be a one-time setup form. It now matters for refunds too: since September 18, 2026, CBP can void an importer number whose 5106 shows a broker's address, a P.O. box, or contact details that belong to someone else, and a voided number stalls every refund tied to it.
IEEPA refunds through CAPE are tied to the importer number. If CBP voids the number for bad 5106 data, refunds stop until it is fixed. CBP is also holding a large number of approved refunds for importers that never enrolled a refund bank account in ACE. See CAPE Phase 3.
Ask your customs broker to pull your current 5106 record and confirm every field. Updates are filed through your broker or in ACE.
Do I file a 5106 for every shipment? No. It is filed once and updated when details change.
Can my broker's address appear anywhere? Your broker files on your behalf, but the 5106 should describe your company, not the broker.
Before filing CAPE declarations, Caspian checks the importer record and refund enrollment so nothing holds up the refund. See IEEPA tariff refunds.
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