Non-Resident Importer of Record: Foreign Companies Under 19 CFR 141.18

A foreign company with no US presence can act as importer of record for goods entering the United States, subject to the conditions in 19 CFR 141.18. A nonresident corporation may not enter merchandise for consumption unless it has a resident agent for service of process in the State that regulation specifies and files a bond on CBP Form 301 with a resident corporate surety.

This guide's view is that, for most businesses opening a US warehouse, forming a US entity and importing through it is the cleaner structure. The rest of this page covers what nonresident corporation status under 19 CFR 141.18 actually requires, how the related power-of-attorney and importer-number rules fit, and how that path compares with forming a US entity.

For the broader importer of record role and its liabilities, see Importer of Record: Importer Number, Customs Bond, Nonresident Rules, ISF. For how to obtain the importer number itself, see How to Get an Importer of Record Number. For entity formation considerations when leasing US warehouse space, see Do You Need a US Entity to Lease a Warehouse?.

What 19 CFR 141.18 requires

The governing regulation is 19 CFR 141.18, titled "Entry by nonresident corporation." It defines a nonresident corporation as one "not incorporated within the customs territory of the United States or in the Virgin Islands of the United States."

Under 19 CFR 141.18, a nonresident corporation may not enter merchandise for consumption unless it:

1. Resident agent for service of process. 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. For an entry filed from a remote location pursuant to subpart E of part 143, the corporation may instead have a resident agent authorized to accept service of process against that corporation either in the State where the port of entry is located or in the State from which the remote location filing originates.

2. Bond on CBP Form 301 with a resident corporate surety. Files a bond on CBP Form 301, containing the bond conditions set forth in 19 CFR 113.62, "having a resident corporate surety to secure the payment of any increased and additional duties which may be found due."

The resident agent requirement

Under 19 CFR 141.18(a), the resident agent must be in the State where the port of entry is located and authorized to accept service of process against the corporation. For an entry filed from a remote location under 19 CFR part 143, subpart E, the agent may be in either the State where the port of entry is located or the State from which the remote location filing originates.

Which State matters depends on how the entry is filed:

• Entry at the port: The agent must be in the State where the port of entry is located.
• Remote location filing (19 CFR part 143, subpart E): The agent may be in the State where the port of entry is located or the State from which the remote location filing originates.

A separate rule applies to powers of attorney, not to the 141.18(a) agent itself. Under 19 CFR 141.36, a power of attorney executed by a nonresident principal "shall not be accepted unless the agent designated thereby is a resident and is authorized to accept service of process against such nonresident."

The customs bond requirement

A nonresident corporation that will enter merchandise for consumption must file a bond on CBP Form 301 containing the conditions 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" (19 CFR 141.18(b)).

19 CFR 113.62 states that a bond for basic importation and entry "must contain the conditions listed in this section and may be either a single transaction or a continuous bond."

Bond amount. CBP sets the amount of a continuous bond under its published bond-amount guidance. Ask your surety and broker what amount CBP will require for your import volume. See CBP's A Guide for the Public: How CBP Sets Bond Amounts.

Surety eligibility. 19 CFR 141.18(b) requires a resident corporate surety. Under 19 CFR 113.37(a), Treasury Department Circular 570 "contains a list of corporations authorized to act as sureties on bonds, with the amount in which each may be accepted," and, unless otherwise directed by the Commissioner of CBP, "no corporation will be accepted as surety on a bond if not named in the current Circular as amended by Federal Register notice." The Bureau of the Fiscal Service publishes that list at Circular 570: Treasury's Approved Listing of Sureties.

Cash or US obligations in lieu of surety. Under 19 CFR 113.40(a), in lieu of sureties on any bond required or authorized by any law, regulation, or instruction which the Secretary of the Treasury, the Secretary of Homeland Security, or the Commissioner of CBP are authorized to enforce, the Director, Revenue Division or, in the case of single transaction bonds, a port director, may accept United States money, United States bonds (except for savings bonds), United States certificates of indebtedness, Treasury notes, or Treasury bills in an amount equal to the face amount of the bond that would be required. The option to deposit cash or US obligations in lieu of sureties is at the option of the importer, and a CBP Form 301 or other CBP-approved bond designating the appropriate activity for the cash deposits or US obligations in lieu of surety must be filed. When cash or obligations in lieu of surety are accepted, it must be for a term of no more than one year. Additional cash deposits or obligations in lieu of surety may be required.

Getting your importer number as a nonresident

Under 19 CFR 24.5(a), each person or business firm shall file 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."

19 CFR 24.5(b) provides that the identification number to be used when filing Customs Form 5106 shall be the Internal Revenue Service employer identification number, or, if no Internal Revenue Service employer identification number has been assigned, the Social Security number. If neither an Internal Revenue Service employer identification number nor a Social Security number has been assigned, "the word 'None' shall be written on the line provided for each of these numbers on Customs Form 5106 and the form shall be filed in duplicate."

CBP's Form 5106 instructions state: "In general, a CBP-assigned number will be issued to foreign businesses or individuals, provided no IRS employer identification number or SSN exists for the requester."

If you have an IRS Employer Identification Number (EIN), CBP's Form 5106 instructions state that "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." A person with no legal residence, principal place of business, or principal office or agency in the United States or US territories may call the IRS at 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.

If you have no EIN and no SSN, write "None" on the line provided for each of those numbers per 19 CFR 24.5(b)(2), and CBP assigns an importer identification number (19 CFR 24.5(c)).

Under 19 CFR 24.5(e), an importer identification number "shall remain on file until 1 year from the date on which it is last used on Customs Form 7501, or its electronic equivalent, or a request for services. If not used for 1 year and there is no outstanding transaction to which it must be associated, the importer identification number will be removed from Customs files." To engage in future transactions described in 24.5(a), the person or organization previously covered must file another Customs Form 5106.

See How to Get an Importer of Record Number for the full filing procedure and form instructions.

Using a licensed customs broker

A nonresident importer may use a licensed customs broker. Under 19 CFR 141.46, before transacting Customs business in the name of his principal, a customhouse broker is required to obtain a valid power of attorney to do so. The broker is not required to file the power of attorney with CBP.

19 CFR 141.32 provides that Customs Form 5291 "may be used" for giving power of attorney to transact Customs business. If a Customs power of attorney is not on a Customs Form 5291, it shall be either a general power of attorney with unlimited authority or a limited power of attorney as explicit in its terms and executed in the same manner as a Customs Form 5291.

For a nonresident principal, 19 CFR 141.36 provides that a power of attorney "shall not be accepted unless the agent designated thereby is a resident and is authorized to accept service of process against such nonresident."

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." The importer may be the consignee, the importer of record, the actual owner of the merchandise if an actual owner's declaration and superseding bond has been filed in accordance with 19 CFR 141.20, or the transferee of merchandise if the right to withdraw merchandise in a bonded warehouse has been transferred in accordance with subpart C of part 144.

Under 19 U.S.C. 1484(a)(1), except as provided in 19 U.S.C. 1490, 1498, 1552, and 1553, one of the parties qualifying as importer of record under 1484(a)(2)(B), either in person or by an agent authorized by the party in writing, shall, using reasonable care, make entry and complete the entry as that paragraph requires.

Recent CBP enforcement on Form 5106 accuracy matters here. On August 19, 2026, CBP published enhanced enforcement procedures under Executive Order 14411 "Strengthening Customs Enforcement," effective September 18, 2026. CBP now comprehensively reviews Form 5106 information for accuracy, and if CBP determines that an importer or broker has failed to provide complete and accurate information, CBP will void the importer number, rendering it invalid for any purpose. Customs brokers must have a valid power of attorney executed directly with the importer of record, not via a freight forwarder or other third party.

The same Federal Register notice states that the physical address provided for the importer of record "must be the actual physical location of the business or individual" and "cannot be a registered agent, customs broker, freight forwarder, P.O. box, a business service center, or an address of another person or entity."

How nonresident status shapes warehouse location

Port of entry determines which State your agent must be in. Under 19 CFR 141.18(a), the resident agent must be in the State where the port of entry is located. For an entry filed from a remote location under 19 CFR part 143, subpart E, the agent may instead be in the State from which that remote location filing originates. Changing which port you clear through, or filing from a remote location, can change which State the agent must occupy. For how US ports shape distribution strategy, see Ports, Rail Hubs, and Inland Distribution.

Duty deferral options. If duty timing matters to your cash flow, a foreign-trade zone or a bonded warehouse are further options, each with their own rules. See Foreign-Trade Zone vs. Bonded Warehouse for a point-by-point comparison of those structures.

Under 19 U.S.C. 81o(e), tangible personal property imported from outside the United States and held in a zone for the purpose of storage, sale, exhibition, repackaging, assembly, distribution, sorting, grading, cleaning, mixing, display, manufacturing, or processing, and tangible personal property produced in the United States and held in a zone for exportation, either in its original form or as altered by any of those processes, shall be exempt from State and local ad valorem taxation.

When nonresident IOR makes sense — and when it does not

The following is an editorial summary, not legal advice. It is this guide's view of when the 141.18 path is a practical fit for a warehousing search, not a requirement of the regulation.

Nonresident importer of record status is a practical fit when:

• You are importing modest volumes and do not plan to establish a US physical presence.
• Your sole US activity is importing goods that are then distributed from a third-party warehouse or drop-shipped to customers.
• You already have a relationship with a customs broker and a surety that will issue a CBP Form 301 bond to a foreign entity.
• Appointing a resident agent in the relevant State is straightforward.
• You are comfortable with US customs liability attaching to a foreign entity.

This guide's view is that it usually does not fit when:

• You are leasing or occupying US warehouse space. Landlords want a US entity they can pursue in US courts, and everything downstream (bank accounts, insurance, payroll, utilities) assumes one. See Do You Need a US Entity to Lease a Warehouse? for what landlords will demand.
• Your volumes are high or you intend to scale, and you will eventually need US infrastructure.
• You are opening a US sales office, hiring US employees, or engaging in any activity that requires a US entity anyway. If you are forming a US entity for any other reason, import through it.

The comparison: nonresident IOR vs. US entity

The rows below rest on the cited regulations.

	Nonresident corporation	Corporation incorporated in the customs territory of the United States or the Virgin Islands
19 CFR 141.18	Applies. A nonresident corporation is one "not incorporated within the customs territory of the United States or in the Virgin Islands of the United States."	141.18 does not apply to a corporation that is so incorporated.
Resident agent (141.18(a))	Must have a resident agent in the State where the port of entry is located who is authorized to accept service of process against the corporation; for remote location filing under 19 CFR part 143, subpart E, the agent may instead be in the State from which the filing originates.	141.18(a) does not apply.
Bond (141.18(b) and 113.62)	Must file a bond on CBP Form 301 containing the conditions 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." That 113.62 bond may be single-transaction or continuous.	141.18(b) does not apply. A basic importation and entry bond under 19 CFR 113.62 may be single-transaction or continuous.
Importer number (19 CFR 24.5)	The identification number is the IRS EIN, or the SSN if no EIN has been assigned; if neither has been assigned, the word "None" shall be written on the line provided for each of those numbers and CBP assigns an importer identification number.	The same 19 CFR 24.5 identification-number rules apply.

The following rows are an editorial summary, not legal advice. They are this guide's view of how the two structures typically compare for a business opening a US warehouse, not requirements of 19 CFR 141.18.

	Nonresident importer (editorial)	US entity importer (editorial)
Landlord underwriting	Difficult; landlords want a domestic entity	Standard; entity has US presence
Bank accounts	Difficult; foreign entity without US presence	Standard; US entity with EIN
Insurance	Difficult; carriers prefer US entities	Standard
Liability separation	Parent exposed to US customs claims	Subsidiary confines exposure
Setup	No US entity formation	Entity formation, registered agent, EIN
Ongoing compliance	Resident agent under 141.18(a), bond, Form 5106 accuracy	Registered agent, annual reports, state filings
When this guide thinks it fits	Low volume, no US operations, drop-ship model	Leasing space, scaling, US physical presence

This guide's view is that, for most businesses opening a US warehouse, the US entity route is cleaner. You are creating a US presence anyway, and landlords, banks, insurers, and utilities all expect one. The nonresident structure trades the complexity of entity formation for the complexity of resident-agent appointment and a CBP Form 301 bond as a foreign entity. That trade-off can make sense for low-volume, drop-ship, or trial operations.

What to put in place if you proceed as a nonresident

1. Appoint a resident agent for service of process in the State where the port of entry is located (or, for remote location filing under 19 CFR part 143, subpart E, in the State from which the filing originates).
2. Obtain a CBP Form 301 bond containing the conditions in 19 CFR 113.62, with a resident corporate surety. The bond may be single-transaction or continuous. CBP sets the amount of a continuous bond under its published bond-amount guidance. Ask your surety and broker what amount CBP will require for your import volume.
3. File CBP Form 5106 with your first entry. If you have no EIN or SSN, write "None" per 19 CFR 24.5 and CBP will assign an importer number.
4. You may use a licensed customs broker; a broker must hold a valid power of attorney (19 CFR 141.46). Customs Form 5291 may be used (19 CFR 141.32).
5. Ensure all information on Form 5106 is accurate and up to date, particularly addresses, phone numbers, and email. Beginning September 18, 2026, if CBP determines that an importer of record or customs broker acting on its behalf has failed to provide complete and accurate information, CBP will void the importer number (FR 2026-16911). The physical address "cannot be a registered agent, customs broker, freight forwarder, P.O. box, a business service center, or an address of another person or entity."
6. For cargo arriving by vessel, build Importer Security Filing (ISF) data collection into your supplier process so the deadline in 19 CFR 149.2(b) — no later than 24 hours before the cargo is laden aboard the vessel at the foreign port for the first eight data elements — is never the constraint. See Importer of Record: Importer Number, Customs Bond, Nonresident Rules, ISF for ISF requirements.

If the resident agent requirement or landlord underwriting makes the nonresident path impractical, forming a US entity is the alternative. See Do You Need a US Entity to Lease a Warehouse? for how to set that up.

Sources

• 19 CFR 101.1 — Definitions — definition of "importer"
• 19 CFR 24.5 — Filing identification number — Form 5106 filing, EIN/SSN/"None", assignment, retention
• 19 CFR 113.37 — Corporate sureties — Circular 570 list of corporations authorized to act as sureties
• 19 CFR 113.40 — Acceptance of cash deposits or obligations of the United States in lieu of sureties on bonds — US money, US bonds (except savings bonds), certificates of indebtedness, Treasury notes or Treasury bills, at the importer's option; Form 301 still required; term no more than one year
• 19 CFR 113.62 — Basic importation and entry bond conditions — bond may be single transaction or continuous
• 19 CFR 141.18 — Entry by nonresident corporation — resident agent in State of port (or remote-location-filing State), CBP Form 301 with resident corporate surety
• 19 CFR 141.32 — Form for power of attorney — Customs Form 5291 may be used
• 19 CFR 141.36 — Nonresident principals in general — power of attorney not accepted unless the designated agent is a resident authorized to accept service of process
• 19 CFR 141.46 — Power of attorney retained by customhouse broker — broker must obtain a valid power of attorney before transacting Customs business in the name of the principal
• 19 CFR 149.2 — Importer security filing — ISF required for cargo arriving by vessel
• 19 U.S.C. 81o(e) — Exemption from State and local ad valorem taxation of tangible personal property — FTZ inventory-tax exemption
• 19 U.S.C. 1484(a)(1) — Entry of merchandise — importer of record shall, using reasonable care, make and complete entry
• 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 (OMB control number 1651-0064, expiration 06/30/2027)
• U.S. Customs and Border Protection, A Guide for the Public: How CBP Sets Bond Amounts
• U.S. Customs and Border Protection, Federal Register notice of August 19, 2026: Accuracy of Importer of Record Data Submitted to CBP — enhanced enforcement on Form 5106 accuracy, immediate voiding of importer numbers for inaccurate information, physical-address limits, effective September 18, 2026
• U.S. Customs and Border Protection, Basic Importing and Exporting
• U.S. Customs and Border Protection, Bonds
• 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
• Internal Revenue Service, Employer Identification Number
• U.S. Department of the Treasury, Bureau of the Fiscal Service, Circular 570: Treasury's Approved Listing of Sureties

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 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 sales tax nexus — see Warehousing for E-Commerce in the US. For the full tariff schedule, classification, and valuation topics, engage a licensed customs broker rather than working from guides.