How to Get an Importer of Record Number

Your importer of record number is the unique identifier US Customs and Border Protection uses to track you and your entries. Every formal entry you file, every bond you post, and every customs transaction you conduct is indexed under this number.

Understanding what it is, how to get one, and what the options are for foreign entities is a prerequisite to importing — see Importer of Record: Who Is Legally Answerable for US Customs for the broader context of the importer of record role and its liabilities.

What it is

Your importer of record number takes one of three forms:

1. IRS Employer Identification Number (EIN) — the nine-digit number the IRS assigns to business entities for tax purposes. If you have an EIN, that is your importer number.
2. Social Security Number (SSN) — for individuals importing in their own name with no business entity.
3. CBP-assigned importer number — a unique number CBP assigns to importers who have neither an EIN nor an SSN, typically foreign businesses or foreign individuals.

If you have an EIN, CBP uses it automatically as your importer number. You do not choose which one to use; the hierarchy is fixed: EIN first, SSN if no EIN, CBP-assigned number if neither exists. On CBP's current Form 5106, the EIN or SSN goes in block 1B (or the "NONE" box is checked), and block 1E is where a CBP-assigned number is requested. CBP's instructions state: "If you have an IRS employer identification number at the time you submit this form that number will automatically become your importer identification number and no CBP-assigned number will be issued."

How to obtain one: CBP Form 5106

You establish your importer of record number by filing CBP Form 5106 (Create/Update Importer Identity Form) with your first formal entry or first request for services that will result in a bill or refund.

If you have an EIN or SSN: Enter it in the appropriate block of Form 5106. That number becomes your importer of record number, and CBP will record it in their system. No further action is needed.

If you have neither an EIN nor an SSN: Under 19 CFR 24.5, "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.

Filing the form

CBP Form 5106 is typically filed by your customs broker when they submit your first entry. You can also submit it directly to CBP by:

• Filing through ACE (Automated Commercial Environment) via your licensed customs broker or ABI (Automated Broker Interface) filer.
• Emailing a signed, completed form to the appropriate CBP Center of Excellence and Expertise. The subject line should include "New 5106 Add" or "5106 Update" along with the team assignment of your account. Center email addresses are listed in the ACE CATAIR documentation and in the Form 5106 FAQ on cbp.gov.

Foreign entities: EIN vs. CBP-assigned number

A foreign company with no US operations faces a choice: obtain an IRS EIN, or request a CBP-assigned importer number.

Obtaining an EIN. A person with no legal residence, principal place of business, or principal office or agency in the United States or US territories may call 267-941-1099 (not a toll-free number), 6:00 a.m. to 11:00 p.m. Eastern time, Monday through Friday, to obtain an EIN. The person making the call must be authorized to receive the EIN. Completing Form SS-4 before calling is helpful. See the IRS Instructions for Form SS-4.

Why get an EIN rather than a CBP-assigned number? An EIN is a general-purpose US taxpayer identifier that you will need if you form a US entity, open a US bank account, or file US tax returns. If you are setting up a US warehousing operation, you are likely forming a US entity anyway (see Do You Need a US Entity to Lease a Warehouse?), and that entity needs an EIN. Starting with an EIN means one fewer identifier to manage, and it is recognized across all US government agencies, not just CBP.

A CBP-assigned number is useful when you are a foreign individual or entity with no intention of forming a US entity, filing US taxes, or opening US bank accounts — purely importing goods under your foreign identity. It is also available to an individual who has an SSN but chooses to use a CBP-assigned number instead; CBP's form instructions require that person to "provide your Company Position Title, Name, and SSN in block 3J of this form."

If you obtain an EIN or SSN after CBP has assigned you an importer number, you do not file a new Form 5106 unless CBP requests it (19 CFR 24.5(c)). CBP's form instructions add that a requester "can choose to keep using the CBP-assigned number" and that a CBP-assigned number "does not replace listing a SSN or IRS employer identification number on this form."

For foreign companies operating as nonresident importers under 19 CFR 141.18 — including resident agent requirements, customs bond with US 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.

Public lookup: there is none

There is no public database or lookup tool for importer of record numbers. Your importer number is used in your own customs filings and is visible to your customs broker, but it is not searchable by the general public, and CBP does not publish a directory.

If you need to verify whether your importer number is active or has been voided, contact your customs broker or email bondquestions@cbp.dhs.gov with your importer number and supporting documentation. CBP can un-void an importer number if necessary, following the procedures outlined in the Voided Importer of Record FAQs on cbp.gov.

What to know before you file

• File Form 5106 early. Do not wait until the first shipment is at the port. File it when you engage your customs broker and obtain your bond, so there is no delay when the first entry is due.
• Your importer number is used for CBP transactions. Under 19 CFR 24.5(c), the number is used for all future CBP transactions when an importer number is required. Under 24.5(e), it remains on file until 1 year after it was last used on CBP Form 7501 (or its electronic equivalent) or on a request for services; if it is not used for 1 year and has no outstanding transaction, it is removed from CBP files and the form must be filed again for future transactions.
• The continuous bond references your importer number. When you post a continuous bond (see Importer of Record and Customs Basics), the bond is written against your importer number. If you change importer numbers (for example, by forming a US entity with a new EIN), you must post a new bond under the new number.
• If you import under multiple entities, each entity needs its own Form 5106 and its own importer number. An EIN is entity-specific, and so is an importer number. You cannot import under a parent company's EIN when the goods are owned by a subsidiary; the subsidiary must have its own EIN and file its own Form 5106.

The short version

If you have an EIN, that is your importer number — just file Form 5106 with it on your first entry. If you do not have an EIN or SSN, write 'None' for both on Form 5106 per 19 CFR 24.5, and CBP will assign an importer number. For foreign entities setting up US warehousing operations, getting an IRS EIN via the international phone line is usually the cleanest route, as you will need it for the US entity, bank accounts, and tax filings that accompany a US warehouse footprint.

Sources

• U.S. Customs and Border Protection, Create/Update Importer Identity Form (CBP Form 5106)
• U.S. Customs and Border Protection, CBP Form 5106 — Create/Update Importer Identity Form — the current form (OMB control number 1651-0064, expiration 06/30/2027)
• U.S. Customs and Border Protection, Importer Create/Update Identity 5106 FAQ
• 19 CFR 24.5 — Filing identification number — requirement to file Form 5106, EIN/SSN/CBP-assigned number hierarchy, file in duplicate when neither EIN nor SSN exists
• Internal Revenue Service, Employer Identification Number — international applicant phone line 267-941-1099, Monday–Friday 6:00 a.m.–11:00 p.m. Eastern
• Internal Revenue Service, Instructions for Form SS-4 — international applicant telephone number (not a toll-free number), hours, caller must be authorized to receive the EIN, completing Form SS-4 before calling is helpful

This guide is general information, not legal or tax advice. The procedures described reflect CBP and IRS guidance as of October 2026; confirm current filing procedures at cbp.gov or through a licensed customs broker.

For e-commerce sellers specifically — including how importer of record numbers fit into overall warehousing strategy, marketplace fulfillment, and the Section 321 de minimis suspension — see Warehousing for E-Commerce in the US.