On March 20, a long-awaited, heavy-handed policy from U.S. Customs and Border Protection (CBP) went into effect.

The industry has been awash in discussions about the new IOR regulations over the past half-decade"5H" inspection, return rate of 82%, a large number of IOR number nullification, the head of the freight forwarding joint initiative to bid farewell to the double clearing package tax ......

Now the boots are on the ground.

In the first week after the implementation of the new regulations, some people had their goods stranded, some had to urgently fill in the information, and some began to rethink their U.S. business model.

In today's post, we're not going to talk about anxiety, we're just going to talk about one thing:What's next for your U.S. business, after the new regulations?

 IOR是什么为什么这次新规所有人都得看？

To understand the nature of this change, it's important to get one concept straight:IORThe

IOR, full name Importer of Record (Importer of Record), in the eyes of the U.S. Customs is the main body responsible for the shipment. It is like the importer in the U.S. Customs system "ID card", through the customs declaration, tariff payment, compliance management, responsibility for the whole process of traceability.

In the past, many sellers went through the "double clearing and tax package" model.

Freight forwarders act as IOR for you, one-stop solution for customs clearance and tariffs

This practice may seem convenient, but it breeds many problems:Shared IOR, Dependent Customs Clearance, Virtual Importer ......In the event of tariff violations and cargo problems, Customs simply cannot find the real responsible party.

The core change in this new regulation is summarized in one sentence

U.S. Customs has shifted from focusing on compliance with "the goods themselves" to rigorous verification of "the authenticity of the importing entity."

CBP clearly requires that, starting March 20, all newly submitted import declarations must use authentic, verifiable IOR numbers. Numbers with incomplete information, subjects that cannot be verified, and information that is invalid will simply be invalidated.

This means that "shared IOR", "dependent customs clearance", "virtual importer" and other operational paths, was completely cut off.

Who imports, who is responsible - will become the core principle of American Line's imports.

How far can the "double clearing and tax package" go?

新规与去年开始的“5H”查验形成了强力叠加。

据业内数据显示，In February 2026 alone, 3,826 Chinese export containers triggered 5H inspections, with a return rate of 82%.Now that the IOR verification has been re-calibrated, the compliance threshold has been pulled right up to full capacity.

A number of head freight forwarding companies have jointly issued an initiative, calling on the industry to say goodbye to the "double clearing package tax" mode, the implementation of a single ticket, single clearing, closed-loop management of the trade chain.

有业内人士判断：

美线跨境贸易的“草莽时代”，就此落下帷幕。

对于依赖灰色清关的卖家来说，这次或许就是转型的最后机会。毕竟，在越来越严格的监管环境下，只有合规，才能走得更远。

但“合规”这两个字，很多人只看到了一半。

注册美国公司就够了吗？

很多人忽略了这一步

After the new regulations landed, the first reaction of most sellers is: hurry to register a U.S. company and do the IOR themselves.

Yes, this is the fundamental solution. After registering a U.S. company, you can:

• Use your own U.S. company as the IOR and take the initiative in customs clearance.
• Obtain a real EIN tax ID number to lay the foundation for subsequent tax compliance
• Establishing legitimacy in the U.S. market and increasing customer trust

Of course, you can also choose a compliant third-party IOR provider, but from a long-term business perspective, having your own U.S.-based company is a much more controllable and sustainable way to go.

⚠️但问题来了

After you have registered your U.S. company and gotten your EIN, is everything all right?

Far from enough, the reality is:U.S. tax compliance is the real "war of attrition".

 美国公司注册后必须守住的三大关口

1,Off annual review can not be forgotten

Annual audits vary by state: by March 1 for Delaware regular corporations and June for LLCs; biennially in New York; and annually in California and Nevada. Failure to keep annual audits can result in fines or even company write-offs.

2,There are ways to file tax returns

Federal Tax: There are profits taxed at the rate of 21%.

State taxes: vary widely! Some states have zero state tax, but California and New York may be subject to franchise tax even if they are not operating.

Special attention:Zero tax returns are required even if there are no operations!

3,1099-K Reconciliation - the easiest pitfall to step into

The amount on the form is gross receipts (including taxes, refunds, and fees), not net income.

It is important to use the platform details and purchase invoices to check each item and figure out the real taxable income.

No vouchers = cost not deductible = fully taxable.

Each of these three issues is directly related to your pocketbook. And, they are not one-time efforts, but ongoing management throughout the life cycle of your company.

 Quarterly settlement of accounts

From "passive bookkeeping" to "active management"

“不是帮您做账，而是帮您

合法省钱 + 避免IRS/州税务局罚款 + 为融资/移民铺路”

Why "quarter" and not the end of the year?

不同阶段卖家应该选哪一档？

Package gradient (based on monthly flow + number of transactions)

✅Selection of gear recommendations:

1. Newly registered U.S. company, business is just starting → First class
2. Stable sales, multi-platform operation → 2nd grade
3. Overseas warehouses, annual water flow of more than 500,000 U.S. dollars → third grade
4. Multi-Entity Structures, Preparation for Financing or Migration → 4th Tranche

For specific quotes, please consult with an exclusive consultant to match the most cost-effective solution to your actual business volume.

Picking the right gear is just the first step - more importantly, is your company currently at risk for fiscal risk? Here are three questions to help you quickly test yourself.

⚠️ tests how risky your company is

1. Did you receive a 1099-K from Amazon/TikTok? What was the approximate amount?
2. What state is the company registered in? Does it have a warehouse, employees or telecommuting
3. Do you currently use personal PayPal or bank cards to collect company payments?

If you answered "yes" to any of the above questions, your financial risk is already high.

Service Advantages of Enterprise Caiying Group::What can we do for you?

Authoritative qualifications - for guaranteed compliance

Enterprise Caiying has 1 US branch, 3 Hong Kong licensed secretarial firms, 1 self-owned Hong Kong CPA firm, and is also the vice-chairman of Shenzhen Agency Bookkeeping Association and the director of Shenzhen Cross-border E-commerce Association.

Because we have a branch in the United States, we are familiar with every process of U.S. Customs. From CBP Form 5106 filing to Bond program matching, we help you make this step of customs clearance stable and without stepping on the pit.

Team of Experts - Getting Results

We gather 400+ professionals, including lawyers, certified public accountants, tax accountants, and cross-border compliance experts, with core members having more than 10 years of experience. The team handles thousands of high-end tax and business consulting cases every year, and we are able to provide results-oriented solutions from routine operations to cross-border structuring and tax audit response.

Professional competence that falls on your business:

• Incorporating a U.S. Company: Pick the Right State, Get an EIN, and Plug and Play
• Quarterly reconciliation: one-click import of platform data, automatic comparison of 1099-K, generation of GAAP statements
• Follow-up maintenance: annual audit, BOI, change of address, exclusive consultants to remind the whole process

Accompanying Growth - Making Cooperation Warm

We don't just "do the books", we "grow with them".

From startups to cross-border sellers, we offer: forward-looking planning, systematic delivery, and accompanying landing.

When you have a customs clearance problem, a tax audit, or even need a local office address or telephone answering service in the United States, our U.S. branch office is ready to respond.

From registration to financing, from compliance to legacy - it's a long road, and we're with you every step of the way.

Compliance is not the end of the line(math.) genusInstead, it's a starting point to go further.

3月20日，IOR新规落地。

有人说，这是美线“双清包税”时代的终章。

但我们更愿意把它看作一个新起点，一个让合规者走得更远、让认真做生意的人被看见的起点。

From registering a U.S. company, to quarterly accounting and annual tax audits, to future financing and legacy.--It's a long road, but every step counts.

如果你已经注册了美国公司，或者正在考虑注册，欢迎联系我们。我们不只帮你走好第一步，更陪你走好每一步。