Can a foreign (Chinese) company be the US importer of record?
Yes, if it meets both conditions in 19 CFR 141.18: (a) a resident agent authorized to accept service of process in the state of the port of entry (or, for remote filing, the state where the entry is filed); and (b) a CBP Form 301 bond with a resident corporate surety. It also needs an importer number via CBP Form 5106. US rules have no special "DDP seller" status: whoever is importer of record carries the filing and duty liability.
- Applies to
- Non-US sellers and factories that want to clear goods into the US in their own name, and buyers checking a DDP offer.
The two conditions
| Condition | Rule | Source |
|---|---|---|
| Resident agent | Authorized to accept service of process in the port's state, or the filing state for remote entry | 19 CFR 141.18(a) |
| Bond | CBP Form 301 with §113.62 conditions; resident corporate surety | 19 CFR 141.18(b) |
| Importer number | Form 5106 if no US tax ID | CBP Form 5106 FAQ |
How this relates to "duties included" quotes
If a quote says "DDP, duties included", first ask: who is the importer of record (IOR)?
| Who is the importer | What it means |
|---|---|
| You (a Chinese company) | You must meet both conditions above; back duty and penalties are claimed from you |
| The US buyer | The buyer carries the filing and duty liability |
| A forwarder or third party | Ask whether it meets 141.18, who provides the bond, and who pays if the shipment is inspected and extra duty is assessed |
What you can do
- Have your forwarder state the importer's name in writing.
- If the importer is a foreign company, ask it for the resident agent and bond details.
- The postal channel has its own rule: a postal informal entry can only be filed by the owner, the buyer, or a licensed customs broker they appoint.
When to talk to a licensed professional
If you plan to import regularly in your own company's name, or are unsure about the bond amount, talk to a US licensed customs broker.
Check before you pay, and warning signs
If someone asks you to act as importer under another party's name, will not say who the importer is, or asks you to declare a lower value, pause and verify. A warning sign is not proof that the other side is breaking the law.
Still uncertain
- Whether a licensed broker may act as the resident agent: the rule does not say.
- Bond amount rules (19 CFR 113.13) not yet reviewed.
- Executive Order 14411 limits on foreign importers: detailed rule not out.