The importer of record is responsible for paying duty. The seller of the goods cannot pay duty in advance. Be leery of sellers who claim duty on your purchase will be prepaid. Cleared and Delivered may pay duty on your behalf as part of their services in clearing your goods when they arrive in the United States.

CBP Will Start Voiding Importer Numbers on September 18 — Is Your Form 5106 Accurate?
Starting September 18, 2026, CBP will immediately void IOR numbers with inaccurate Form 5106 information under Executive Order 14411. Here’s what every importer and customs broker needs to know — and a checklist of what to fix before the deadline.




