Gap AnalysisJune 3, 2026 Executive Order vs. AEBA’s reform agenda

What the Order Fixed — and What It Left Open

The Executive Order rebuilt the importer and enforcement foundation. A point-by-point review against AEBA’s reform agenda shows where the work is done — and that the remaining gaps cluster almost entirely in the platform, tax, logistics, and data layers of modern commerce.

15

Addressed

6

Partially

21

Not Addressed

Importer & Enforcement Foundation

What the Order does well. The importer, bonding, and penalty regime is substantially rebuilt — the strongest alignment with AEBA's agenda.

Beneficial Ownership Disclosure

Addressed

EO Section 2(a)(iii) requires ownership and beneficial-ownership disclosures.

National Importer Registry

Addressed

EO Section 2(e) updates the IOR registry and creates risk-based tiers.

Importer Financial Accountability

Addressed

Requires domestic assets, increased bonding, and stronger financial-responsibility requirements.

Non-Resident Importer Reform

Addressed

One of the strongest portions of the EO. Foreign-IOR restrictions are directly addressed.

Foreign IOR Restrictions

Addressed

Foreign IORs prohibited from informal entry and subject to enhanced requirements.

Good Standing Requirement for Importers

Addressed

EO creates a CBP “Good Standing” requirement.

Enhanced Vetting of Import Participants

Addressed

Covers importers, brokers, freight forwarders, custodians, and affiliates.

Customs Bond Reform

Addressed

One of the strongest alignments.

Increased Enforcement Audits

Addressed

Explicitly included.

Forced Labor Enforcement

Addressed

Explicit priority established.

Transshipment Enforcement

Addressed

Explicit priority established.

Maximum Penalties

Addressed

EO significantly strengthens penalties.

Elimination of Mitigation for Repeat Offenders

Addressed

Strong enforcement provision.

Enforcement Transparency Reports

Addressed

EO requires annual enforcement reporting.

Legislative Reform Package

Addressed

EO Section 8 explicitly calls for legislative recommendations — the basis for this submission.

Elimination of Shell Importers

Partially

Attacks shell IOR structures via domestic-asset and ownership rules, but does not fully eliminate nominee structures.

DOJ–DHS Coordination

Partially

Enforcement coordination exists, but not the broader multi-agency framework proposed.

Platform Accountability Layer

The central gap. The EO regulates importers; it does not reach the platforms that control listings, payments, fulfillment, and marketplace access.

Platform Accountability (Platform as Importer of Record)

Not Addressed

Our central recommendation. Temu, Shein, TikTok Shop, Amazon Global, etc. remain outside direct accountability.

Platform Liability for Customs Violations

Not Addressed

EO imposes liability on IORs, brokers, and import participants — but not on platforms.

Platform KYC Standards

Not Addressed

Platforms remain largely self-regulated.

Seller Identity Verification (KYC)

Partially

EO adds IOR disclosures and beneficial-ownership info, but no platform-level seller verification.

Related Account Aggregation

Not Addressed

Major gap. No mechanism to identify multiple stores operated by the same beneficial owner.

Seller-to-Import Traceability Chain

Not Addressed

No linkage between seller, platform, warehouse, delivery provider, and payment flow.

Tax & Funds-Flow Accountability

Outside the EO's customs scope — but the income-tax measure is actionable now by executive authority, with no new legislation.

Foreign Seller Tax Enforcement

Not Addressed

EO focuses on customs, not tax compliance. Reachable now under IRC §864(b), the TCJA, and Wayfair.

Marketplace Tax Withholding

Not Addressed

IRS / Treasury provisions absent.

Funds-Flow Monitoring

Not Addressed

No payment-flow accountability for remittances to foreign sellers.

Logistics & Warehousing Oversight

Foreign-linked fulfillment and last-mile networks operating inside the U.S. remain almost entirely outside any transparency requirement.

Foreign-Linked Logistics Network Registry

Not Addressed

A major national-security concern remains untouched.

Warehouse Registry

Not Addressed

Significant gap.

Warehouse Transparency Requirements

Not Addressed

No reporting requirements for fulfillment centers.

Last-Mile Delivery Transparency

Not Addressed

No mention of UniUni, GOFO, CIRRO-type networks.

Infrastructure Oversight Framework

Not Addressed

Not included.

Data Integration & Risk Analytics

The EO does not connect the enforcement data that already exists, or build the analytics to act on it at scale.

National E-Commerce Data Hub

Not Addressed

No integrated CBP / IRS / FTC / DOJ / CPSC data-sharing platform.

Declared Value vs. Retail Price Analytics

Not Addressed

One of our strongest proposals remains absent.

AI Risk Scoring for Undervaluation

Not Addressed

No mention in the EO.

Price Parity Enforcement Model

Not Addressed

Not included.

Interagency Data Sharing

Not Addressed

Still absent.

Congressional Reporting

Partially

EO requires reporting to the President, not to Congress.

Supply Chain & Product Safety

The EO references product safety and supply-chain information, but stops short of an end-to-end accountability chain.

Advanced Supply Chain Disclosure

Partially

Requires additional supply-chain information, but not comprehensive end-to-end visibility.

Product Safety Accountability Chain

Partially

References product safety but does not create an accountability chain.

Factory Certification Program

Not Addressed

Not included.

Consumer Origin Disclosure

Not Addressed

No point-of-sale transparency.

End-to-End Shipment Traceability

Not Addressed

Not addressed.

The gaps are the roadmap.

AEBA’s Section 8 recommendations address the unaddressed: platform accountability, supply-chain transparency, logistics oversight, tax and financial accountability, and scalable enforcement through data integration.

← The Executive OrderSection 8 Recommendations