Can a Foreign Company Be Importer of Record in the U.S.?

Yes. A foreign (nonresident) corporation can be the importer of record, but under 19 CFR 141.18 it may not enter merchandise for consumption unless it has a resident agent in the state where the port of entry is located, authorized to accept service of process, and a CBP Form 301 bond with a resident corporate surety.

Requirements for a nonresident corporation

• A resident agent in the port state (or, for remote location filing, in the filing state)
• A CBP Form 301 bond with a resident corporate surety
• A CBP-assigned importer number for the foreign importer (requested on CBP Form 5106, usually through your customs broker)

Who handles what

• Customs broker: entries, classification, valuation, duties (licensed "customs business", 19 CFR 111)
• Surety: the bond
• Resident agent (US Agent Desk): accepts service of process only

Not covered by 141.18

• Nonresident individuals and partnerships are outside this section

Related: FDA renewal deadline calendar · Do I need a U.S. Agent? · US Agent Desk pricing

General information, not legal advice. Last reviewed October 21, 2026.