The Securing Accountability in Foreign Entries Act is designed to strengthen the regulations surrounding importers of record in the United States, enhancing accountability and security in international trade. The legislation mandates that importers must be based in the U.S., requiring individuals to be U.S. citizens or lawful permanent residents and entities to have a physical presence in the country. Furthermore, entities must have at least one owner or full-time employee who meets these citizenship requirements. For foreign entities wishing to import goods, they must establish a U.S.