When goods cross the US border, someone has to be legally answerable for them. That party is the importer of record — responsible for filing the entry, classifying the goods, paying duties and fees, and keeping the records. It is a legal role with real liability attached, and it is not automatically your freight forwarder, your customs broker, or your supplier.
For a business setting up US warehousing, this matters in two ways. It determines who carries the compliance risk on every container you bring in. And it quietly shapes where your warehouse should sit, because your customs posture and your port of entry are linked.
Who can be the importer of record
The importer of record is generally the owner or purchaser of the goods, or a licensed customs broker appointed to act in that capacity. In a typical import, one of three parties takes the role:
- The US buyer, when you sell to a US company on terms where they import.
- Your US entity, when you own the inventory through to sale — the normal arrangement if you are stocking your own warehouse.
- Your foreign entity, acting as a non-resident importer.
Which one applies is a function of your Incoterms and your business model, not a free choice made at the border. If you are shipping your own goods into your own warehouse to fulfil your own orders, you are the importer.
Can a foreign company be the importer of record?
Yes. A foreign entity with no US presence can act as importer of record, but the regulations attach conditions. Under 19 CFR 141.18, a nonresident corporation may not enter merchandise for consumption unless it has a resident agent in the state where the port of entry is located, authorised to accept service of process against the corporation. For remote location filing, the agent may instead be in the state from which the filing originates.
The same provision requires the nonresident corporation to file a bond on CBP Form 301, secured by a resident corporate surety, covering any increased duties later found to be due.
So the practical requirements for a non-resident importer are: an importer of record number, a customs bond written by a US surety, a US agent for service of process, and a power of attorney for whoever files on your behalf.
It works — but note the asymmetry. You take on full US customs liability while your assets sit abroad, and you still need a US-resident agent. For most businesses that are opening a US warehouse anyway, forming a US entity and importing through it is the cleaner structure, since you are creating the US presence regardless. It is also worth knowing that legislation has periodically been introduced in Congress to restrict non-resident importers; nothing has changed the core eligibility, but it is an area to keep an eye on rather than treat as permanently settled.
Your importer number
CBP identifies importers by an importer of record number, which takes one of three forms: an IRS-assigned EIN, a Social Security Number, or a CBP-assigned importer number for parties with neither.
You establish it by filing CBP Form 5106 (the Importer ID Input Record) with your first formal entry or first request for services. If you have followed the entity guide and obtained an EIN, that becomes the basis of your importer number — one more reason to get the EIN early.
The customs bond
A customs bond guarantees CBP that duties, taxes, and penalties will be paid. Bonds may be secured through a resident US surety company, or posted as US currency or certain US government obligations.
There are two structures:
Single transaction bond — covers one shipment. Filed on CBP Form 301. Note that a single transaction bond may only be used when the ISF Importer is the same party as the importer of record. Sensible for a one-off or a first trial shipment.
Continuous bond — covers all entries over a twelve-month period, renewing annually. If you are importing regularly, this is almost always cheaper than per-shipment bonds and removes a step from every entry. A valid continuous bond is also a prerequisite for some CBP programs.
If you intend to fill a warehouse, you want a continuous bond.
The customs broker, and what they do not absorb
A licensed customs broker files entries on your behalf and is worth engaging — the tariff schedule is genuinely difficult and the penalties for getting it wrong are real.
But engaging one does not transfer the liability. CBP is explicit that even when using a broker, the importer of record remains ultimately responsible for the correctness of the entry documentation and for all applicable duties, taxes, and fees. The legal standard imposed on importers is "reasonable care," and it is not satisfied by pointing at your broker.
In practice this means you should be able to explain, for your own products: how they are classified, what country of origin is claimed and on what basis, what value is declared, and whether any special programs or additional duties apply. If nobody in your business can answer those questions, you have an unmanaged risk regardless of how good your broker is.
The filing deadline that surprises people
For ocean freight, the Importer Security Filing — known as ISF or "10+2" — must be submitted to CBP no later than 24 hours before the cargo is laden aboard the vessel destined for the United States. Not before it arrives. Before it is loaded, at the foreign port.
CBP may issue liquidated damages of $5,000 per violation for an inaccurate, incomplete, or untimely filing. Non-compliance can also mean increased inspections, cargo delays, and CBP withholding release of the cargo.
The consequence for planning is that your data has to be ready very early — while the goods are still overseas. Businesses that treat customs paperwork as something handled when the ship arrives discover this expensively. Build the ISF into your supplier onboarding, not your receiving process.
How this shapes your warehouse location
Two connections are worth drawing out.
Port of entry and resident agent. If you are importing as a non-resident, the resident agent requirement is tied to the state of the port of entry. Changing which coast you import through can change your compliance setup.
Where you clear versus where you store. Goods do not have to clear customs at the port where they land — they can move in bond to an inland location and be entered there. That flexibility is what makes inland distribution hubs viable for imported goods, and it means "near the port" and "where I clear customs" are separate decisions. If duty timing matters to your cash flow, a foreign-trade zone is a further option with its own rules.
What to put in place
- Decide who the importer of record will be, and confirm it matches your Incoterms.
- Obtain the EIN, then file CBP Form 5106 to establish your importer number.
- Put a continuous bond in place if you will import with any regularity.
- Appoint a licensed customs broker and grant a power of attorney.
- If importing as a non-resident, appoint a resident agent for service of process in the right state.
- Build ISF data collection into your supplier process so the 24-hour-before-lading deadline is never the constraint.
Sources
- U.S. Customs and Border Protection, Basic Importing and Exporting
- U.S. Customs and Border Protection, Bonds
- U.S. Customs and Border Protection, Importer Security Filing "10+2" and Import Security Filing (ISF) — When to submit to CBP
- U.S. Customs and Border Protection, Policies and Procedures — Importer ID Input Record, CBP Form 5106
- U.S. Customs and Border Protection, Importing into the United States: A Guide for Commercial Importers
- 19 CFR 141.18 — Entry by nonresident corporation
This guide is general information, not legal advice. Customs requirements change; confirm current rules with CBP or a licensed customs broker.