A bond on the importer's EIN
A customs bond is issued to the importer of record against its EIN.
Cleared by the LLC
Built for · Trade
A US LLC for importing into and exporting from the United States
Goods entering the United States need an importer of record with a tax number, a customs bond and a US address for notices. A foreign company can do it, and a US LLC does it without the workarounds.
01 · Why a US company
What it does for importers and exporters.
Customs brokers, freight forwarders and bonded warehouses are set up to work with a US company: an EIN for the customs bond, a company to hold the bond and the power of attorney, and a US address for customs notices.
Read the full explanation
- 01
US buyers pay a US vendor
Distributors and retailers pay the company's US account.
Purchase order #PO-7721 payout+18,400.00 USD - 02
A bond on the company's EIN
The customs bond and the broker's power of attorney sit with the company.
Importer of recordAster Trading LLC - 03
A US address for customs
Customs sends its notices to a US address, not to you abroad.
Notices toA US address - 04
Retail accounts for US vendors
Retail buyers and distributors often open accounts only for US vendors.
You sell · They buySeparate accounts
02 · What stands in the way
Three things in the way, and one way through.
Registration and a US agent
Food, supplements and cosmetics bring FDA registration and prior-notice rules, and a foreign facility needs a US agent.
Cleared by the LLC
Accounts for US vendors
Retail buyers and distributors often only open accounts for US vendors.
Cleared by the LLC
A US LLC, with its EIN and a US address.
The importer of record that customs, the FDA and US buyers all deal with.
Start a company03 · Your options
Three ways to bring goods into the US.
A foreign company can be the importer of record. A US LLC does it the way brokers, buyers and banks are built for, and it's also the case most likely to owe US tax.
| Ship to buyers who import | Your company at home as importer | A US LLC as importerWhat we set up | |
|---|---|---|---|
| Who pays the duty | A cost or a limit: Each buyer, at their door | Neutral: Your company | Neutral: The LLC |
| Customs bond | Neutral: The buyer's problem | Neutral: Possible, through a broker | Works in your favour: Issued against the LLC's EIN |
| Selling to US retailers | A cost or a limit: Hard, as a foreign seller | Neutral: A foreign vendor | Works in your favour: A US vendor, with resale certificates |
| FDA-regulated goods | Neutral: Facility registration abroad | Neutral: Registration, and a US agent | Neutral: Registration, and a US agent |
| US income tax | Works in your favour: Unlikely | A cost or a limit: Possible, if sales are in the US | A cost or a limit: Likely, if the LLC sells inside the US |
| Yearly US filing | Works in your favour: None | A cost or a limit: Possibly a US return | A cost or a limit: Form 5472, and Wyoming's report, and possibly more |
Works in your favourNeutralA cost or a limitTariff rates on many goods have changed more than once since 2025. Check the current rate for your product's tariff code before you price a single container.
Ship to buyers who import
- Who pays the duty
- Each buyer, at their door
- Customs bond
- The buyer's problem
- Selling to US retailers
- Hard, as a foreign seller
- FDA-regulated goods
- Facility registration abroad
- US income tax
- Unlikely
- Yearly US filing
- None
A cost or a limit:
Neutral:
A cost or a limit:
Neutral:
Works in your favour:
Works in your favour:
Your company at home as importer
- Who pays the duty
- Your company
- Customs bond
- Possible, through a broker
- Selling to US retailers
- A foreign vendor
- FDA-regulated goods
- Registration, and a US agent
- US income tax
- Possible, if sales are in the US
- Yearly US filing
- Possibly a US return
Neutral:
Neutral:
Neutral:
Neutral:
A cost or a limit:
A cost or a limit:
A US LLC as importerWhat we set up
- Who pays the duty
- The LLC
- Customs bond
- Issued against the LLC's EIN
- Selling to US retailers
- A US vendor, with resale certificates
- FDA-regulated goods
- Registration, and a US agent
- US income tax
- Likely, if the LLC sells inside the US
- Yearly US filing
- Form 5472, and Wyoming's report, and possibly more
Neutral:
Works in your favour:
Works in your favour:
Neutral:
A cost or a limit:
A cost or a limit:
Works in your favourNeutralA cost or a limitTariff rates on many goods have changed more than once since 2025. Check the current rate for your product's tariff code before you price a single container.
04 · Step by step
From company to first cleared container, in seven steps.
Talk to an accountant and a customs broker before the first order, not after it lands.
Step 1: Get the tax view first
Importing and selling inside the US is much closer to a US trade or business than software sold from abroad. Ask an accountant how your setup would be taxed before you commit.
Before you orderYou, with an accountantStep 2: Form the Wyoming LLC
We file the articles online. Wyoming approves an online filing the same day it is filed.
Same dayWe do itStep 3: Get the EIN
The customs bond and the importer record both use it. Without a Social Security Number the IRS issues it by fax; the expedited EIN, $199, has us file the day the company exists.
The longest waitWe do itStep 4: Appoint a customs broker, and get the bond
The broker files entries for the LLC under a power of attorney. A continuous bond is the greater of $50,000 or 10% of a year's duties, taxes and fees; new importers start at $50,000.
A week or twoYou, with the brokerStep 5: Classify the goods
Each product needs its tariff code, which sets the duty, and food, supplements and cosmetics also need FDA registration and prior notice, with a US agent for the facility abroad.
Before the first shipmentYou, with the brokerStep 6: File before it ships
Ocean shipments need an Importer Security Filing before the container is loaded abroad. Exports from the US need an electronic export filing above $2,500 a product line, or when a licence applies.
Every shipmentThe broker, for youStep 7: Sell, and diary the filings
Sales to US retailers for resale are sales-tax exempt with a resale certificate. Form 5472 is due each 15 April, and Wyoming's annual report on the first day of the month the LLC was formed in, with any US return your accountant says you owe.
Every yearOn your calendar
05 · The honest part
What to know before you order.
Does an importing LLC owe US income tax?
A trading company can be a US trade or business
Importing goods and selling them inside the United States is much closer to a US trade or business than software sold from abroad. Where the goods are sold, who negotiates and signs, and where the stock is held all matter.
Read more
Assume the company may owe US income tax, and get an accountant's view before the first container.
Do I charge sales tax on sales to retailers?
Sales tax and resale certificates
Selling to US retailers for resale is exempt from sales tax when the buyer gives you a resale certificate.
Read more
Selling direct to consumers brings sales tax once you pass a state's threshold. We can register you in a state for $149.
Sources: CBP, monetary guidelines for setting bond amounts (2024); International Trade Administration, Electronic Export Information; Federal Register, indefinite suspension of the de minimis exemption (2026); IRS Publication 519, US tax guide for aliens; IRS, Instructions for Form 5472; SBA, apply for licenses and permits.
06 · What it costs
What the first year costs, line by line.
Ours from our price list. The rest is quoted by your broker and set by your goods.
| Cost | Amount | When | What it covers |
|---|---|---|---|
| Launch, with Wyoming's fee | $351.40 | First year | $249 to us and $102.40 to Wyoming, at cost. The LLC, the EIN and the registered agent. |
| Expedited EINOptional | $199 | Once | The bond and the importer record wait on it. |
| A US tax specialistOptional | $149 | Once | Forty-five minutes on whether the trade is a US trade or business, before the first container. |
| Sales tax registrationOptional | $149 a state | When you sell direct | For sales to consumers past a state's threshold. |
| From the second year | $309 | Every year | $249 for Launch and Wyoming's $60 minimum. The tax returns are an accountant's fee on top. |
Duty, the bond premium and the broker's fees depend on what you import and how much. Get them quoted before you set a price.
The plan that fits
Launch, usually.
A trading company is the kind most likely to owe US tax. Speak to an accountant first.
Launch
Fits a trading companyFor your first company, when it needs to exist and nothing more yet.
What it covers
- Your Wyoming LLC, filed, with the state fee at cost
- The EIN the customs bond is issued against
- Form 5472 and the annual report on your calendar
Sales tax registration is $149 a state. A call with a US tax specialist is $149.
07 · Questions
Questions from importers and exporters.
If yours is not here, email us at hello@baseacross.com before you order.
A continuous bond is the greater of $50,000 or 10% of the duties, taxes and fees over a year, so a new importer usually starts at $50,000. The premium you pay a surety is a small share of that.
An electronic export filing is required when a shipment's value under one product code is over $2,500, or when the goods need an export licence, whatever their value.
Food, supplements and cosmetics bring FDA registration and prior-notice rules, and a foreign facility needs a US agent.
A Wyoming LLC on Launch is $351.40 for the first year: $249 for Launch and $102.40 to Wyoming, at cost. After that it is $309 a year, $249 to us and $60 to Wyoming.
Ready when you are
Answer the questions. We do the filing.
It takes about four minutes. You see the whole order, Wyoming fee included, before anything is charged.
Step 1 of 10 · About four minutesNothing charged yet
You're startingLLC · WY
Start a companyLaunch · $351.40 · Wyoming fee included