By Timothy S. Donahue

Top Takeaways:

• More disclosure: CBP is considering requiring importers to provide documentation filed with foreign customs authorities.
• Records compared: CBP may use those records to identify discrepancies in value, quantity, classification and other import information.
• Vape implications: Authorities have previously found illicit e-cigarettes imported using misleading descriptions and false declared values.

Unauthorized vapes may soon have a harder time changing identities at the U.S. border.

U.S. Customs and Border Protection is considering new import disclosure requirements that could make it easier for authorities to identify discrepancies in the value, classification, origin and identity of products entering the United States.

The agency published an advance notice of proposed rulemaking on Sept. 2, seeking comment on requirements that could require importers to provide documentation exporters submitted to foreign customs authorities before goods were shipped to the United States. Comments are due Dec. 1.

CBP said the proposal aims to give the agency greater visibility into international supply chains and help detect and stop illicit imports, particularly goods illegally transshipped to evade U.S. customs and trade laws.

The potential requirements could be particularly significant for the U.S. e-cigarette market, where federal enforcement operations have repeatedly uncovered unauthorized vaping products entering the country with misleading product descriptions or incorrect declared values.

During a 2025 enforcement operation in Chicago, CBP and the U.S. Food and Drug Administration seized nearly 4.7 million unauthorized e-cigarettes valued at about $86.5 million. Federal officials said many shipments from China had vague or misleading descriptions and incorrect values, apparently intended to evade duties and import safety review.

Under the latest proposal, CBP is considering collecting foreign export declarations, commercial invoices, packing lists, certificates of origin, export licenses, and transportation documents. Foreign export declarations could show the value, classification, and quantity reported when the shipment departed the exporting country.

CBP said those records could be used to “verify and reconcile” information submitted when the same goods enter the United States and to identify discrepancies that could indicate customs violations, including dual invoicing.

The agency specifically seeks input on how importers should explain cases where a foreign export declaration lists a different value, quantity, or classification than the entry summary filed with CBP. It is also considering whether to verify the authenticity of export information directly with foreign customs authorities.

The proposal goes beyond what is stated on the shipping documents.

CBP is also considering collecting more detailed information to identify the manufacturer, shipper and exporter of imported goods. The agency said its existing manufacturer identification code provides limited information and does not always identify the actual party of interest for enforcement purposes.

CBP is even asking whether import filings should identify the party to whom the merchandise is ultimately intended for delivery when that party differs from the initial recipient or consignee.

For unauthorized e-cigarettes, greater customs transparency would not resolve the underlying FDA issue. Tobacco products that require FDA marketing authorization cannot be legally marketed in the United States merely because their importer correctly declares the product or pays applicable duties.

The proposal aligns with a broader federal push against illicit imports and illegal transshipment. CBP said it has intensified enforcement and is evaluating artificial intelligence and other supply-chain tracing technologies to identify transshipment risks before goods arrive at or are released from the U.S. border.