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Requirements & Compliance

Importer of Record: Importer Number, Customs Bond, Nonresident Rules, ISF

Who can be the US importer of record, how the importer number is established with CBP Form 5106, what a nonresident corporation needs under 19 CFR 141.18 (resident agent and bond), the ISF deadline for ocean cargo, and how it shapes warehouse location.

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When goods cross the US border, someone must be legally answerable for them. That party is the US importer of record — responsible for filing the customs 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, importer of record requirements matter in two ways. First, they determine who carries the compliance risk on every container you bring in. Second, they quietly shape where your warehouse should sit, because your customs posture and your port of entry are linked — see Ports, Rail Hubs, and Inland Distribution for how ports frame your location decision. For state-level inventory tax and freeport detail, explore states and Comparing States for Warehousing.

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. See Do You Need a US Entity to Lease a Warehouse? for the entity formation and landlord underwriting side.
  • 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 containing the bond conditions set forth in 19 CFR 113.62, with a resident corporate surety, "to secure the payment of any increased and additional duties which may be found due."

So the practical requirements for a non-resident importer are: an importer of record number, a CBP Form 301 bond with a resident corporate surety, a US-resident 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 US customs liability as importer of record while remaining a foreign corporation, 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.

For a detailed walk-through of the 19 CFR 141.18 requirements, resident agent appointment, CBP Form 301 bond with a resident corporate surety, and when this structure makes sense versus forming a US entity, see Non-Resident Importer of Record: Foreign Companies Under 19 CFR 141.18.

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 (Create/Update Importer Identity Form) with your first formal entry or the first request for services that will result in the issuance of a bill or a refund (19 CFR 24.5(a)). 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.

For a full walk-through of how to obtain an importer of record number, what the forms require, and what options exist for foreign entities, see How to Get an Importer of Record Number.

The customs bond

A customs bond (also called a CBP 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.

Under 19 U.S.C. 1484(a)(1), one of the parties qualifying as importer of record, either in person or by an agent authorized by the party in writing, shall, using reasonable care, make and complete the entry as that paragraph requires.

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.

Can a customs broker be the importer of record?

Generally, the importer of record is the owner or purchaser of the goods, or a party with a direct financial interest in them. A customs broker can be appointed as importer of record on a specific entry, but this is uncommon and typically happens only in narrow circumstances where no other party can or will act as IOR.

The reason it is uncommon: acting as IOR means accepting liability for the duties, taxes, and any penalties that may be assessed, and that liability is separate from the broker's professional services. Most brokers will not take this on, and you should not expect them to. Their role is to file on your behalf under your importer number and your bond, not to become the principal.

If you are being told you need a customs broker to act as IOR because you lack a US entity or a US address, the cleaner solution is almost always to form a US entity or structure your transaction so that a party with a US nexus is the owner or purchaser. See Do You Need a US Entity to Lease a Warehouse? for how to set that up.

The filing deadline that surprises people

For ocean freight, the Importer Security Filing — known as ISF or "10+2" — applies only to cargo arriving by ocean vessel. Under 19 CFR 149.2(b), for cargo other than bulk and break bulk cargo (which have separate rules under 19 CFR 149.4), eight elements (seller, buyer, importer of record number or FTZ applicant ID, consignee number, manufacturer or supplier, ship-to party, country of origin, and commodity HTSUS number) must be submitted no later than 24 hours before the cargo is laden aboard the vessel at the foreign port. The remaining two elements (container stuffing location and consolidator) are due as early as possible, in no event later than 24 hours prior to arrival in a US port (or upon lading, for a voyage of less than 24 hours).

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 most of 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. See ports and the Port and Inland Hub Guide for how each gateway shapes distribution strategy.

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 — see Foreign-Trade Zones Explained for when that pays off, and Foreign-Trade Zone vs. Bonded Warehouse for a point-by-point comparison. For holding dutiable goods without paying duty for shorter periods, What Is a Bonded Warehouse? covers the up-to-five-year deferral structure.

What to put in place

  1. Decide who the importer of record will be, and confirm it matches your Incoterms.
  2. Obtain the EIN, then file CBP Form 5106 to establish your importer number.
  3. Put a continuous bond in place if you will import with any regularity.
  4. Appoint a licensed customs broker and grant a power of attorney.
  5. If importing as a non-resident, appoint a resident agent for service of process in the right state.
  6. Build ISF data collection into your supplier process so the 24-hour-before-lading deadline is never the constraint.

Sources

This guide is general information, not legal advice. Customs requirements change; confirm current rules with CBP or a licensed customs broker. The 19 CFR 141.18 nonresident corporation provisions are drawn from the current Code of Federal Regulations.

For e-commerce sellers specifically — including how warehouse location shapes customs posture, marketplace fulfillment, and the Section 321 de minimis suspension — see Warehousing for E-Commerce in the US. For a list of import terms and acronyms, see the glossary.

Common questions

What is an importer of record?
The importer of record is the party legally responsible for the imported goods — filing the customs entry, classifying the merchandise, paying duties and fees, and keeping the required records. 19 CFR 101.1 defines "importer" as "the person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on his behalf." Under 19 U.S.C. 1484(a)(1), one of the parties qualifying as importer of record, either in person or by an agent authorized by the party in writing, shall, using reasonable care, make and complete the entry as that paragraph requires.
Can a foreign company be the importer of record in the US?
Under 19 CFR 141.18, a nonresident corporation (one "not incorporated within the customs territory of the United States or in the Virgin Islands of the United States") "may not enter merchandise for consumption unless it" (a) has a resident agent in the State where the port of entry is located who is authorized to accept service of process against that corporation — or, for an entry filed from a remote location under subpart E of part 143, a resident agent in either the State where the port of entry is located or the State from which the remote location filing originates — and (b) files a bond on CBP Form 301 with a resident corporate surety "to secure the payment of any increased and additional duties which may be found due." This guide's view is that forming a US entity is often the cleaner structure for a business opening a US warehouse.
How do I get a US importer of record number?
Under 19 CFR 24.5, each person or business files CBP Form 5106, Create/Update Importer Identity Form, "with the first formal entry which is submitted or the first request for services that will result in the issuance of a bill or a refund." The identification number is the IRS employer identification number or, if no EIN has been assigned, the Social Security number. If neither has been assigned, "the word 'None' shall be written on the line provided for each of these numbers" and CBP assigns an importer identification number. CBP's Form 5106 page says CBP is revising the form and incorporating the changes into ACE; use the current version posted there.
What are the responsibilities of an importer of record?
The importer of record is responsible for filing the customs entry with CBP, correctly classifying and valuing the imported goods, paying all applicable duties, taxes, and fees, and keeping the required records. Under 19 CFR 163.4(a), records required to be kept are generally retained "for 5 years from the date of entry, if the record relates to an entry" (with exceptions in 163.4(b), for example for drawback claims). Under 19 U.S.C. 1484(a)(1), one of the parties qualifying as importer of record, either in person or by an agent authorized by the party in writing, shall, using reasonable care, make and complete the entry as that paragraph requires.
What is CBP importer of record Form 5106?
CBP describes CBP Form 5106 (Create/Update Importer Identity Form) as "the form used to create or update importers' unique identification information within CBP's systems, per 19 CFR 24.5." See the importer number FAQ above for when it is filed and which number is used. CBP's Form 5106 page says CBP is revising the form and incorporating the changes into ACE; use the current version posted there.
What is the ISF filing deadline for ocean imports?
CBP states that the Importer Security Filing ("10+2") "only applies to cargo arriving in the United States by ocean vessel." Under 19 CFR 149.2(b), for cargo other than bulk and break bulk cargo (which have separate rules under 19 CFR 149.4), the seller, buyer, importer of record number or FTZ applicant ID, consignee number, manufacturer or supplier, ship-to party, country of origin, and commodity HTSUS number must be submitted "no later than 24 hours before the cargo is laden aboard the vessel at the foreign port." The container stuffing location and consolidator are due "as early as possible, in no event later than 24 hours prior to arrival in a United States port" (or upon lading, for a voyage of less than 24 hours). CBP may issue liquidated damages of $5,000 per violation for an inaccurate, incomplete or untimely filing.

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