If you thought the final quarter of 2026 was going to be about managing rates and capacity, think again. A whole new layer of complexity is landing on shippers' desks - and it's coming from customs authorities, not carriers.
Maersk put it plainly in its latest market update: shippers are facing a growing "compliance burden" just as ocean and air freight networks enter a potentially volatile final quarter. New customs requirements in the US, Mexico, and Europe are coinciding with post-Golden Week adjustments and ongoing disruption across parts of Asia. The carrier is urging importers to tighten customs data and documentation while securing transport capacity earlier to protect Q4 supply chains.
The US: IOR Numbers Are Being Voided
Here's something that should get your attention. US Customs and Border Protection (CBP) has begun voiding importer-of-record (IOR) numbers where businesses fail to provide complete and accurate identity information. That policy took effect last month - and it means an importer with a voided number cannot bring goods into the US.
The advice from Maersk? Check that your Form 5106 contains current business and email addresses and telephone numbers, and review access to your Automated Commercial Environment (ACE) accounts.
That's not all. CBP is preparing the next stage of its system for refunding tariffs paid under the International Emergency Economic Powers Act (IEEPA). The agency is now accepting refund requests covering older, finalised entries, but only from importers with pending cases before the US Court of International Trade. Refunds will not be automatic - eligible companies must submit a request and have bank details registered with CBP.
And there's more on the horizon. CBP is considering broader import disclosure requirements. An advance notice last month included questions on whether importers should provide export documentation filed by overseas suppliers - potentially increasing the amount of supply chain information companies must retain and disclose. On October 8, CBP published a proposed rule that would require informal entries valued at $2,500 or less to be filed electronically **before** arrival, replacing the current 15-day post-arrival window. Consignees that are not the owner or purchaser - including freight forwarders and carriers - would be required to use a licensed customs broker as importer of record. Defaulting on a bond would trigger liquidated damages of the greater of the merchandise value or $1,000.
- Mexico: A New Valuation Declaration
Mexico has tightened its customs regime too. Since October 1, all importers have been required to file an electronic customs valuation declaration known as the MVE. Maersk's advice is straightforward: "Make sure your commercial invoices, contracts, and payment records support the value you declare, since this filing gives Mexican Customs clearer visibility into valuation".
In plain English, that means your paperwork needs to match what you're actually paying. If there's a gap between what you declare and what your records show, you're inviting scrutiny.
- Europe: A Longer-Term Overhaul
European importers are preparing for a longer-term overhaul of customs procedures. The revised EU Union Customs Code, published last month, will establish a new customs authority and a Customs Data Hub, alongside a more digital, risk-based system. The reforms include a "Trust and Check Trader" status, under which qualifying businesses will be given greater responsibility for managing customs formalities.
This is part of a broader global trend. As one supply chain compliance expert put it: "The direction of travel in global customs policy is unambiguous. Low-value reliefs are being dismantled or monetised. Pre-arrival data is becoming the global default. No parcel will travel friction-free".
What This Actually Means for Your Shipments
Let's cut through the policy jargon and talk about what happens on the ground.
When your IOR number gets voided, your cargo doesn't move. When your Mexican valuation declaration doesn't match your invoices, your shipment sits. When your EU customs data is incomplete, you're looking at delays and holds.
And here's the thing - this isn't happening in isolation. It's landing right on top of a Q4 that's already complicated. Maersk has highlighted seasonal weather disruption in Asia, which continues to affect vessel schedules, port congestion, and capacity into Europe. The carrier has also announced that four more Asia-Europe services will move to Suez Canal routings, potentially reducing transit times but requiring shippers to reassess arrival dates.
Meanwhile, China's Golden Week holiday has added another variable. As factories return to production, export volumes are expected to build again, while reduced sailing frequencies around the holiday could leave wider gaps between departures. Even air freight, usually the reliable last-minute backup, is entering Q4 with capacity under pressure on selected lanes.
This Is Exactly When the Right Partner Matters
Let's be honest. Nobody gets into logistics because they love customs paperwork. But in a quarter like this, getting the paperwork right is the difference between your cargo moving and your cargo sitting.
At Xiamen AE Global, we've been helping clients navigate exactly this kind of regulatory complexity since 2018. We're a government-licensed company with IATA, FIATA, FMC, and NVOCC credentials - which means when customs rules change, we're not scrambling to catch up. We're already on top of it.
1. Compliance Isn't a Back-Office Afterthought - It's Frontline Work
The new US rules around IOR numbers, electronic filing deadlines, and mandatory broker involvement aren't just administrative details. They're operational risks. If your Form 5106 isn't current, if your ACE account access is stale, if your consignee information doesn't match, your shipment stops at the border.
We work with over 100 overseas agents worldwide, and our partners on the ground in the US, Mexico, and Europe are actively monitoring these regulatory changes. When CBP voids an IOR number or Mexico rolls out a new declaration requirement, we know about it before it becomes a problem for your cargo.
2. Real Visibility, Not Just Tracking Numbers
We've invested heavily in technology that gives our clients real transparency into their shipments - not just a tracking number that tells you where your container is, but actionable insight into what's happening with documentation, compliance status, and potential bottlenecks. When a customs query arises, we alert you immediately and help you resolve it before it escalates.
3. Flexibility When Routes and Rules Change
One of the biggest advantages we bring to the table is multi-modal agility. If ocean schedules are deteriorating on a specific lane - or if customs delays make a particular routing impractical - we can pivot to air freight or rail options through our IATA-certified division. For many of our clients, the ability to switch between sea, air, and rail within the same conversation is what keeps their inventory in stock and their customers happy.
4. Local Knowledge, Global Reach
Based in Xiamen - one of Asia's busiest port cities - we combine the global reach of an IATA and FIATA-approved forwarder with the kind of local knowledge that only comes from moving all kinds of goods for over a decade. We've moved over 12,000 TEUs in a single year with a 98.6% on-time delivery rate for our SME clients.
The Bottom Line
Q4 2026 is shaping up to be a quarter where compliance is just as important as capacity. The US is voiding IOR numbers, Mexico is demanding valuation declarations, Europe is overhauling its customs code, and CBP is proposing new rules for low-value shipments that would require electronic filing before arrival.
The shippers who navigate this quarter successfully won't be the ones with the cheapest rates. They'll be the ones with clean paperwork, accurate data, and a partner who knows how to keep customs from becoming a bottleneck.
At Xiamen AE Global, we don't just move boxes. We help our clients stay ahead of the regulatory curve - whether that's keeping IOR numbers current, preparing valuation documentation, or simply making sure your cargo clears customs without unnecessary delays.
Because when the rules change, you don't need a spectator. You need a partner who's already read the fine print.
Concerned about how new customs rules might affect your Q4 shipments? Contact Xiamen AE Global today - and let's make sure your cargo keeps moving.


