The Securing Accountability in Foreign Entries Act significantly amends the Tariff Act of 1930 by imposing new requirements on importers of record (IORs) to enhance accountability and compliance for goods entering the United States. A core provision mandates that IORs must have a verifiable presence in the U.S., whether as a U.S. citizen or permanent resident individual, or as an entity with a physical U.S. location and U.S.-based personnel. Entities may also qualify if organized in certain reciprocal countries or as an affiliate of a large, established U.S. entity. The bill further requires IORs to directly pay all duties, taxes, and fees to U.S. Customs and Border Protection (CBP) through electronic transfers from U.S. depository institutions . These accounts must be in the IOR's legal name or a verified U.S.-owned subsidiary and must have undergone anti-money laundering customer identification verification. CBP will establish regulations for verifying these requirements and imposing penalties for non-compliance. Additionally, the legislation increases the minimum continuous import bond requirement for IORs to not less than $100,000 , applying to new and renewed bonds, and existing bonds deemed insufficient. An exception allows certain large, U.S.-organized express consignment operators or carriers to designate wholly-owned customs brokers as IORs and use the broker's bond, provided they meet specific criteria regarding U.S. presence and employment. These amendments will generally apply one year after the bill's enactment.