Yes. Before U.S. Customs and Border Protection can issue a refund of tariffs paid under the International Emergency Economic Powers Act (IEEPA), the party claiming the refund must have an active importer record on file. That record is created and maintained with CBP Form 5106, the Create/Update Importer Identity Form.
Without it, the refund claim cannot be submitted, and the ACE Secure Data Portal will not grant portal access.
What Form 5106 does
Form 5106 establishes an Importer of Record number in CBP's Automated Commercial Environment (ACE). Every formal entry, duty payment, bill, and refund CBP processes is tied to that number. The form collects the importer's legal name, tax identification (EIN, SSN, or CBP-assigned number), addresses, and contact details, and links them to the number CBP will use for all future transactions.
The requirement comes from 19 CFR 24.5, which directs that each person, business firm, government agency, or other organization must file Form 5106 with its first formal entry, or with its first request for a CBP service that results in a bill or refund.
Why refund claims are blocked without it
IEEPA refund claims are processed through the ACE Portal. Portal access is granted only to parties with an active importer record. Three situations block a claim:
No Form 5106 has ever been filed for the entity.
A record exists but has gone inactive. CBP deactivates importer numbers that have not been used on an entry or payment for a period of time.
The record on file no longer matches the entity: a changed legal name, a changed address, or a new EIN.
In each case the fix is the same: file, reactivate, or update the record with Form 5106 before submitting the refund claim.
Who must file
First-time importers establishing an Importer of Record number
Businesses whose name, address, or EIN has changed since their last filing
Importers whose number has gone inactive
Consignees named on a formal entry
Foreign entities importing through a U.S. agent
E-commerce sellers importing commercially
Sole proprietors and individuals file with their SSN. Businesses file with their EIN. Foreign parties with neither may request a CBP-assigned number on the same form.
What to have ready
Legal name exactly as registered with the IRS
EIN or SSN
Mailing address and, if different, physical address
Business phone and email
Type of entity (LLC, corporation, sole proprietorship, individual)
If updating: the existing importer number
Processing time
CBP typically processes a new importer record within two business days of receiving a complete and correctly submitted form. Updates to existing records may take up to five business days. Incomplete forms, mismatched names, and submissions sent to the wrong CBP Center are the most common causes of delay, and each one pushes the refund claim back by the same amount.
Next step
Complete the Form 5106 questionnaire below. The completed form is prepared from your answers and delivered by email with the CBP submission instructions and the required subject line for your filing type. You sign it and submit it directly to CBP.