Non-Resident Importer in the USA: Requirements and Steps

What a non-resident importer actually is

The importer of record is the party legally responsible for an import: it owes the duties and fees, and answers for what is declared. Under 19 U.S.C. §1484, entry is made by the owner or purchaser of the goods, or by a licensed customs broker designated by them, using reasonable care.

A “non-resident” importer is simply an IOR that sits outside the U.S. The rule that governs it is 19 CFR § 141.18. A nonresident corporation may enter goods for consumption only if it has a resident agent authorized to accept service of process in the port state (or, for remote-location filing, in the port state or the state the filing comes from), and it files a CBP Form 301 bond with a resident corporate surety.

In plain terms, you do not need to open an LLC to import. You do need a U.S. legal footprint of a specific, limited kind: an agent who can be served papers, and a surety standing behind your duties.

Changes to check before you ship

Executive Order 14411 directs changes to foreign importer eligibility, informal entry, bond use and broker requirements. CBP’s interim final rule filed for public inspection describes how the agency plans to implement those changes. Confirm the published effective date and the requirements for your entry date with a licensed customs broker.

Step 1: Get an importer number

Every entry needs an importer number. CBP explains that entry forms ask for either your IRS business registration number (EIN) or, if you have no registered business, a Social Security number. If you have neither, you can request a CBP-assigned number.

The tool is CBP Form 5106. CBP’s FAQ says a foreign business without an EIN or SSN selects the appropriate option on the form and CBP issues the number. Under 19 C.F.R. § 24.5, this identity must be established before the first entry.

Two practical points:

• Use accurate data. The form asks for your real details. Inaccurate information can lead CBP to void the number, so use the company’s actual legal name and physical business address rather than a convenient mailing address.
• No license is needed from CBP itself. CBP does not require an importer to hold a general license or permit, but other agencies may require one depending on the product (for example food, cosmetics or electronics). Check that before you place the order, not after the goods land.

Step 2: Appoint a resident agent and a broker

Two different U.S. roles show up here, and sellers often blur them.

1. Resident agent for service of process. Required by § 141.18 so that legal documents can be served in the applicable state.
2. Licensed customs broker. Files the entry on your behalf under a power of attorney. A nonresident principal has to meet the special power of attorney rules in 19 C.F.R. §§ 141.36 and 141.37, under CBP’s regulations.

Our guides on the role of a customs broker in importing and on the difference between a customs broker and a freight forwarder explain who does what. For the paperwork itself, see our customs power of attorney checklist.

Step 3: Secure the right customs bond

Ask your broker and surety to confirm the bond type, amount and eligibility for your planned entries. A single-entry bond covers one entry. A continuous bond covers multiple entries while it remains effective. Check the rules in force on the planned entry date before relying on a continuous bond as a foreign importer.

See our comparison of single-entry and continuous customs bonds.

Step 4: Know the filing clock

Once the importer number, bond and broker are in place, the calendar starts when the cargo moves.

• ISF (10+2) for ocean freight. Submit the data elements subject to the pre-loading deadline at least 24 hours before loading under 19 CFR 149.2. Confirm the timing and data requirements with your broker.
• Entry documents. CBP’s importing guide says they must be filed within 15 calendar days of arrival at the port. They include the entry (CBP Form 3461 or 7533), evidence of right to make entry, the commercial invoice, and packing lists.
• Entry summary and duties. For goods released at entry, the entry summary and estimated duties are due within 10 working days of entry, unless filed earlier.
• Fees. Ask your broker to confirm the applicable merchandise processing fee and any exemptions for your entry.

The commercial invoice is where many first-time importers slip. Our summary of the commercial invoice rules under 19 CFR §141.86 lists what it must contain, and the customs clearance steps for e-commerce importers shows the whole sequence.

What stays with you even when a broker files

A broker handles the filing. It does not take over your liability. As the IOR you owe the duties and fees, you are responsible for the declared value and classification under the reasonable care standard, and you keep entry records for five years under 19 C.F.R. Part 163. The bond stands behind the duties, and the surety can pursue the principal if they go unpaid.

That is why accurate supplier invoices, HTS classification and country of origin matter more than a low broker fee.

Delivering to a U.S. warehouse or fulfillment center

Customs and delivery are one chain. Goods do not move on to a warehouse until they are entered and released, so a missing bond, a rejected importer number or a late ISF holds the container at the port while storage and demurrage charges can accumulate and your inbound slot slips.

For Amazon sellers the practical rule is to settle the IOR before booking: know whose number goes on the entry, who pays duties at the border, and who handles delivery to the fulfillment center. Many sellers solve this by shipping DDP (Delivered Duty Paid), where the forwarder manages customs, duties and delivery as one workflow. We cover that route on our DDP shipping from China to the USA page.

A good moment to check all of this is before peak season, when carriers are tight and a held shipment can mean stockouts.

A quick pre-shipment checklist

1. Confirm whether you will be the IOR or whether your service provider structure fits the 2026 rules.
2. Establish your importer identity on Form 5106 with accurate details.
3. Name a resident agent and a licensed broker, and sign the power of attorney.
4. Line up the bond type your broker and surety will accept.
5. Check product-specific agency requirements (FDA, CPSC, FCC and others).
6. Prepare a compliant commercial invoice and packing list.
7. Schedule the ISF at least 24 hours before ocean loading.
8. Fund duties, fees and any single-entry bond up front.

FAQ

Can a foreign company be the importer of record without a U.S. company?

Yes. Under 19 CFR § 141.18, a nonresident corporation can enter goods if it has a resident agent for service of process and files the required bond. Executive Order 14411 adds tighter conditions for foreign IORs, so confirm current CBP implementation before shipping.

Do I need an EIN to import into the U.S.?

Not necessarily. CBP accepts an EIN, an SSN, or a CBP-assigned number. A foreign business with neither requests the CBP-assigned number on Form 5106, and CBP issues it.

Do I need a license to be an importer?

CBP itself does not require an importer license or permit. Other agencies may require permits or certifications depending on the product, so check the rules for your commodity before you order.

Can I use a continuous bond as a non-resident importer?

Under EO 14411, a foreign IOR may not rely on a continuous bond for formal entries except where CBP permits it because revenue is protected. Many foreign importers should plan for single-entry bonds unless CBP says otherwise.

Does my customs broker take over my liability?

No. The broker files the entry, but the importer of record remains responsible for duties, declared value, classification and record keeping.