A non-resident importer arrangement is common when a foreign seller wants to deliver goods duty-paid to U.S. customers, sell into marketplaces, hold inventory in a 3PL, or control the U.S. import record instead of forcing the buyer to become importer of record. The arrangement is powerful, but it moves customs liability onto the foreign company.
CBP does not create a separate marketing program called “non-resident importer.” In practice, the company becomes an importer of record by establishing identity information with CBP, giving a customs broker power of attorney, and securing a bond that guarantees payment and compliance.
When a foreign company should consider becoming importer of record
- You sell DDP or delivered-duty-paid into the U.S. and do not want each buyer to handle customs.
- You ship inventory to a U.S. 3PL, fulfillment center, Amazon facility, or wholesale distributor before final sale.
- You need one consistent HTS, valuation, and origin position across repeat entries.
- You want control over post-entry corrections, refunds, drawback, protests, and recordkeeping.
Non-resident importer setup checklist
- Confirm the right to make entry. The party must have sufficient ownership, purchasing, or consignee interest to act as importer of record.
- Establish importer identity. CBP Form 5106 creates or updates importer identity information in CBP systems. CBP says Form 5106 is used to create or update importers’ unique identification information.
- Authorize a broker. A licensed customs broker needs a signed power of attorney before conducting customs business for the foreign company.
- Secure a customs bond. Repeat importers usually use a continuous bond; one-off importers may use a single transaction bond.
- Prepare entry data. Invoice, packing list, HTS classification, country of origin, manufacturer identification, valuation support, and PGA data must be ready before filing.
- Retain records. The importer of record must maintain entry records and be able to support reasonable care if CBP questions the filing.
What can go wrong
The most common failure is treating non-resident importer setup as paperwork only. It is actually a compliance operating model. The foreign company must know who supplies origin data, who approves HTS classification, who pays duties, who responds to CBP Form 28 requests, and who funds post-entry corrections if a duty rate changes.
| Decision | Why it matters |
|---|---|
| Importer identity number | Entries cannot be filed cleanly if CBP cannot identify the importer. |
| Bond type | An insufficient or missing bond can stop cargo release. |
| Valuation method | DDP and related-party pricing can distort transaction value if not documented. |
| U.S. agent/broker workflow | CBP requests and PGA holds need a reachable party that can respond quickly. |
Official references: CBP’s CBP Form 5106 page and importer/exporter tips.
Non-resident importer vs. U.S. buyer as importer
The central decision is whether the foreign seller or the U.S. buyer should own the import record. If the U.S. buyer is importer of record, the buyer normally handles duties, bond coverage, entry records, and CBP questions. If the foreign seller becomes the non-resident importer, the seller controls landed cost, classification consistency, drawback eligibility, and post-entry corrections, but also accepts CBP liability.
| Model | Best fit | Compliance tradeoff |
|---|---|---|
| U.S. buyer as importer | Wholesale buyers with internal import teams. | Seller loses control over classification, origin claims, and landed-cost visibility. |
| Foreign seller as non-resident importer | DDP sales, marketplaces, 3PL inventory, and repeat U.S. distribution. | Seller must manage bond, broker POA, entry records, and CBP responses. |
| Third-party importer of record | Limited cases where neither seller nor buyer can act. | Can be expensive and must be reviewed carefully; paper IOR arrangements without real control create risk. |
Documents to prepare before the first shipment
Before the first entry, gather the corporate registration record, tax identification information if available, foreign address, responsible contact, broker power of attorney, product catalog, supplier invoice format, packing-list format, HTS classification support, country-of-origin support, and bond application data. If the company sells through a marketplace or 3PL, also document who owns the goods at the time of entry and who can respond when CBP asks for production, valuation, or origin records.
Non-resident importers should also decide who will maintain the audit file. A broker may retain entry documents, but the importer of record should keep its own classification rationale, supplier declarations, valuation support, proof of payment, and post-entry correspondence. That file is what supports reasonable care if CBP audits the entries later.
Practical operating model
The cleanest operating model assigns ownership by step. Sourcing owns supplier data; finance owns declared value and assists; compliance owns HTS and origin rationale; logistics owns shipment timing; the broker owns transmission through ABI; and the non-resident importer’s responsible officer approves the filing model. Without that operating model, the foreign company may technically be importer of record but have no way to answer U.S. customs questions.
Frequently Asked Questions
Can a foreign company be the importer of record in the U.S.?
Yes, if it has the right to make entry, is properly identified to CBP, authorizes a broker, posts any required bond, and accepts responsibility for duties, taxes, fees, and compliance.
Does a non-resident importer need a U.S. customs broker?
In practice, yes for most commercial shipments. Self-filing requires ACE capability and customs expertise, so foreign companies usually authorize a licensed U.S. customs broker by power of attorney.
Does a non-resident importer need a customs bond?
Most formal commercial entries require a bond. Repeat non-resident importers usually use a continuous bond; occasional importers may use a single transaction bond.
Need a customs answer before you file?
Send Greenwich Mercantile the product, origin, value, and shipping facts. We will tell you what needs broker review before the entry moves.