By Cadys Wang    Photo：CANVA

“Can we import goods into the United States if we don't have a U.S. company?”

For foreign brands, manufacturers, and overseas sellers entering the U.S. market, this is one of the most important questions to address before the first shipment moves.

The question becomes even more critical when a foreign seller wants to offer DDP (Delivered Duty Paid) terms to a U.S. customer. The buyer may expect the shipment to arrive at its facility without having to manage customs clearance or import duties.

That raises another important question:

Who will be the Importer of Record (IOR)?

An Importer of Record is more than a name appearing on shipping paperwork. The IOR is associated with important U.S. customs entry and compliance responsibilities. The arrangement can affect customs clearance, duties, documentation, customs bonds, and ultimately the total landed cost of a shipment.

For any foreign company importing into the USA, understanding the IOR structure before shipping can prevent a logistics problem from becoming a customs problem.

What Is an Importer of Record (IOR)?

An Importer of Record (IOR) is the party responsible for the U.S. customs entry and for meeting applicable import requirements associated with that entry.

Importing into the United States involves more than transporting cargo across the border. Depending on the product and transaction, the process may involve tariff classification, customs valuation, country of origin, duties, documentation, and requirements from other U.S. government agencies.

The Importer of Record therefore plays a critical compliance role.

Information associated with an import entry may include product descriptions, HTS classification, customs value, country of origin, applicable duties and tariffs, supporting import documentation, and requirements administered by relevant Partner Government Agencies.

This is why a company looking for an Importer of Record service or US IOR service should consider more than one question.

Instead of simply asking, “Who can act as our IOR?” a foreign seller should ask:

“What import structure allows our transaction to operate efficiently while meeting applicable U.S. import requirements?”

That distinction becomes especially important for companies without a U.S. subsidiary.

Who Can Be the Importer of Record in the USA?

The appropriate Importer of Record arrangement depends on the transaction and applicable requirements.

In some business models, the U.S. buyer may handle the import process. In others, a foreign seller may want greater control over the delivery process and therefore need to evaluate a different import structure.

It is also important not to automatically treat the buyer, consignee, ship-to party, and Importer of Record as interchangeable roles.

Consider a manufacturer in Asia selling industrial equipment to a U.S. customer.

The customer wants a door-to-door price and does not want to manage customs clearance, duties, or a customs bond. If the foreign seller simply books international freight to the customer's address without determining who will handle the U.S. import entry, the shipment may reach the United States before a critical customs responsibility has been resolved.

The better time to ask “Who will be the Importer of Record?” is therefore before the sales terms and shipping structure are finalized—not after the cargo arrives.

Can a Foreign Company Import into the USA Without a U.S. Entity?

Potentially, depending on the circumstances and applicable requirements.

A foreign company does not necessarily need to establish a U.S. subsidiary simply because it wants to sell goods to customers in the United States. However, importing into the USA without a U.S. company requires more planning than simply listing a U.S. delivery address on the shipment.

Terms such as Nonresident Importer (NRI) and Nonresident Importer of Record are frequently encountered when businesses research this subject.

Depending on the transaction, a foreign company may need to evaluate:

• Importer of Record eligibility and structure
• Customs bond requirements
• U.S. customs entry requirements
• Applicable identification or registration requirements
• HTS classification
• Country of origin
• Customs valuation
• Duties and tariffs
• Partner Government Agency requirements
• Customs broker arrangements

Therefore, the real question is not simply:

“Can we import to the USA without a U.S. company?”

A more useful question is:

“How can we establish an appropriate U.S. import and customs compliance structure without creating a U.S. subsidiary?”

That is where IOR planning becomes part of a broader market-entry and supply-chain strategy.

Nonresident Importer (NRI) vs. Importer of Record: What's the Difference?

NRI and IOR are closely related search terms, but they should not automatically be treated as synonyms.

Importer of Record describes the party responsible for the import entry and associated customs obligations. Nonresident Importer generally refers to an import arrangement involving a non-U.S. resident or foreign business, subject to applicable requirements.

For a foreign seller, the practical question is therefore not simply whether to search for an “NRI service” or an “IOR service.”

The company should first understand its commercial model.

For example, one foreign manufacturer may sell to a U.S. distributor that manages the import process. Another manufacturer may want to sell directly to U.S. customers while maintaining greater control over transportation, import costs, and the final delivery experience.

Those two business models can require very different supply-chain arrangements.

Who Is the Importer of Record for a DDP Shipment?

This is one of the most common questions foreign sellers encounter:

“If we sell DDP, doesn't that automatically make us the Importer of Record?”

Not necessarily.

DDP is an Incoterms® rule that allocates significant transportation, cost, and delivery obligations to the seller. However, Incoterms and U.S. customs requirements are not the same thing.

In other words:

Selling DDP does not automatically solve the Importer of Record issue.

Incoterms govern contractual responsibilities between buyer and seller. The Importer of Record question involves the actual U.S. import entry and applicable customs requirements.

A foreign company selling DDP to US customers should therefore determine the import structure before promising a DDP price.

Questions to address include:

Who will serve as the Importer of Record?

How will the customs bond be arranged?

How will duties, tariffs, and import-related charges be calculated?

What information will the customs broker require?

Does the product fall under requirements administered by agencies such as the FDA, FCC, EPA, or another U.S. authority?

If these issues are addressed only after the shipment departs, the seller may face unexpected costs or customs delays.

For an Importer of Record for DDP shipment, advance planning is therefore essential.

Why Customs Bonds, Compliance, and Landed Cost Matter

IOR is not only a customs-clearance issue. It can also be a cost-control issue.

Consider a foreign seller quoting DDP prices to customers in the United States.

If the quotation includes the product price and international freight but overlooks tariffs, customs bond costs, brokerage, additional duties, or other import-related charges, the actual landed cost may be significantly different from the original estimate.

Classification matters as well. The HTS classification applied to a product can affect its duty treatment, while country of origin and other applicable trade measures may also influence the final import cost.

For this reason, an effective import strategy should connect three areas:

Logistics. Customs compliance. Landed cost.

Managing these elements together can help a foreign seller estimate margins more accurately before quoting customers, reduce unexpected import costs after cargo reaches the United States, and build a more consistent DDP or door-to-door customer experience.

For brands and B2B manufacturers entering the U.S. market, that visibility can be just as valuable as the transportation rate itself.

When Does a Foreign Seller Need an IOR Solution?

An IOR strategy deserves particular attention when a business falls into situations such as these.

Foreign brands selling directly into the U.S. market: The company wants greater control over pricing, distribution, and customer experience instead of relying entirely on a U.S. distributor.

Companies without a U.S. subsidiary: The foreign business already has U.S. orders but has not established a U.S. entity and needs to understand its import options.

Manufacturers offering DDP terms: The customer wants a duty-paid or door-to-door quotation and does not want to manage customs clearance.

U.S. buyers that do not want to manage the import process: This can occur in B2B projects, equipment shipments, replacement parts, samples, or other specialized supply-chain arrangements.

Companies that need better landed-cost control: The seller wants visibility into freight, duties, brokerage, and other import expenses before establishing its U.S. selling price.

The common factor is that these companies need more than international transportation. They need a supply-chain structure that connects the origin shipment with the U.S. import process.

How TGL Helps Foreign Companies Import into the USA

For a foreign business entering the United States, finding an international freight rate is often the easy part.

The more difficult task is connecting commercial terms, transportation, customs clearance, IOR requirements, and landed-cost planning into a workable shipment structure.

Based on the product, origin, destination, Incoterms, and commercial model, TGL can help businesses review the logistics structure and coordinate relevant customs-clearance and import requirements with the appropriate parties.

This planning is particularly valuable for businesses researching a US Importer of Record for foreign seller, companies without a U.S. subsidiary, and exporters that want to provide DDP service to their American customers.

Before shipping, start with five questions:

What are you shipping?

Where is the shipment coming from?

Who is the U.S. buyer or consignee?

What Incoterm are you using?

Who is expected to handle import clearance and duties?

Answering these questions early makes it easier to identify potential gaps before the cargo moves.

Planning to import into the USA without a U.S. company or sell DDP to U.S. customers? Contact TGL to discuss your shipment structure before the cargo moves.

Importer of Record FAQ

Can a foreign company be an Importer of Record in the USA?

Depending on the circumstances and applicable U.S. import requirements, a foreign company may be able to participate in an appropriate import structure. Eligibility, identification, documentation, bond, and customs requirements should be reviewed for the specific company and shipment.

Can I import into the USA without a U.S. company?

Potentially. Establishing a U.S. subsidiary is not the only consideration, but importing without a U.S. entity still requires an appropriate import structure, customs entry process, applicable bond arrangements, and compliance with product-specific requirements.

Who is the Importer of Record for a DDP shipment?

DDP alone does not determine whether a particular party meets U.S. Importer of Record requirements. Before quoting or shipping DDP, the seller should establish who will handle the import entry and how customs clearance will be structured.

Does an Importer of Record need a customs bond?

Bond requirements depend on the type of entry and other circumstances. Businesses importing regularly may also need to evaluate the appropriate bond structure for their shipment profile.

Is a Nonresident Importer the same as an Importer of Record?

Not exactly. Importer of Record describes a role associated with an import entry, while Nonresident Importer generally describes an import arrangement involving a foreign or nonresident business. The appropriate structure depends on the transaction and applicable requirements.

Does the U.S. customer have to be the Importer of Record?

Not in every transaction. The appropriate IOR arrangement depends on the commercial structure, the parties involved, the product, and applicable U.S. requirements. If a U.S. buyer does not want to manage the import process, the foreign seller should evaluate its options before quoting and shipping.

This article provides general information about U.S. imports and logistics and does not constitute legal, tax, or customs legal advice. Importer of Record eligibility, CBP requirements, customs bonds, and product-specific regulatory requirements should be evaluated based on the individual company and shipment.

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