U.S. Customs will be strictly enforcing the requirement that an IRS# of the U.S. Buyer or Consignee be provided at time of release for all Formal Entries.  If the number is not provided, the shipment will not be released into the U.S. until the number is obtained and transmitted to Customs as part of the release data.  Further, classification of every item being imported must also be provided at the time of release.  Previously only Formal Lines on an entry needed to be classified at time of release.  On informal entries or informal lines on a consolidated entry (see next paragraph), the name and address of the buyer or consignee will be allowed in lieu of an IRS#, but the IRS# is preferred and will also be allowed.

For each portion of a Consolidated Entry, i.e., when there are single releases destined for multiple consignees, the IRS number (or names and addresses on informal lines) for each individual Ultimate Consignee (or Buyer) receiving that portion, must be provided at time of release… meaning Customs wants to know what is going to who and each line must be declared and transmitted separately with the appropriate buyer/consignee information for each item.  For formal lines, if the Buyer or Consignee does not have an appropriate IRS identification number, he/she must obtain one before U.S. Customs can process the entry.  If the IRS identification number is not provided at the time of entry or release, entry of the merchandise shall be denied.

Note: A formal entry is; all textiles classified in Tariff Chapters 50-65 and heading 9404 regardless of value; all items subject to ADD/CVD regardless of value; all articles returned after alteration or repair regardless of value; certain medicaments, bandages and TIB provisions regardless of value; all rubber or plastic items of chapters 39 & 40 and furniture of chapter 94 that are over $250 in value; all other products valued equal to or over $2,000.