Key takeaways
- An import/export LLC registers as importer of record with CBP, usually via Form 5106, using its EIN and a business address CBP will use for official correspondence.
- Most commercial imports above a low value need a customs bond: a continuous bond covers a year of shipments, a single-entry bond covers one.
- Many import/export businesses have no warehouse, so a professional business address can serve the LLC, while food and certain regulated goods add FDA or agency registration on top.
Before you start
- Get an EIN for the LLC first, because CBP ties the importer of record to a tax identification number.
- Choose a business address you actually monitor, since CBP sends penalty notices, audits, and requests for information to your address of record.
- Check whether your goods are regulated, because food, drugs, cosmetics, and similar products add FDA or other agency requirements beyond customs.
Who this is for
- Founders starting an import or export LLC who are sorting out customs registration and the address it uses.
- Online sellers sourcing goods abroad who need to become an importer of record.
- Trade businesses that operate without a warehouse and want a professional address for the entity.
An import/export business runs on paperwork as much as on goods, and a surprising amount of it keys off a single thing: the address your LLC gives the government. Many trade businesses have no warehouse, so that address is about the entity, not a place customs inspects.
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Becoming the Importer of Record: CBP Form 5106
Before your first formal entry, your business usually has to be on file with US Customs and Border Protection as the importer of record. This is done with CBP Form 5106, which establishes the identity of the entity bringing goods into the country.
- Form 5106 registers the importing entity, whether it is an LLC, corporation, partnership, or sole proprietor.
- It collects the legal name, address, tax identification number, entity type, and bond information.
- Commercial imports generally require a US entity or individual with an EIN or SSN, so the LLC needs its EIN in place.
CBP mails to your address of record
CBP sends official correspondence, including penalty notices, audit notifications, and requests for information, to your address of record. Keeping that address current and monitored is part of staying compliant, not just a formality.
The Customs Bond: Continuous vs Single-Entry
Most commercial imports over a low value threshold require a customs bond, which guarantees payment of duties and compliance with regulations. There are two common forms, and which one fits depends on how often you import.
| Bond type | Covers | Rough cost |
|---|---|---|
| Single-entry bond | One shipment | Often around $100 to $500 per shipment |
| Continuous bond | A year of shipments | Commonly around $500 to $600 per year |
A frequent importer usually saves with a continuous bond; an occasional importer may prefer single-entry. Confirm current pricing with a customs broker.
The bond is separate from your address
A customs bond is a financial guarantee, not a location. It works alongside your importer-of-record registration, and your business address still needs to be one CBP can reach.
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De Minimis Is Suspended: Small Shipments Now Owe Duties
For years, shipments valued at $800 or less could enter the United States duty-free under the de minimis exemption. That ended on August 29, 2025, when Executive Order 14324 suspended duty-free de minimis treatment for shipments from every country, and the White House extended the suspension in February 2026. Low-value shipments now owe the applicable duties, taxes, and fees like any other entry.
Why this matters for a small import business
Business models built on small parcels clearing customs duty-free now face entry processing and duty bills on those same shipments. That pulls more small importers into importer-of-record territory, where CBP correspondence lands at your address of record — one more reason that address needs to be one you actually monitor.
Regulated Goods: FDA and Other Agencies
Customs is only the first layer. Many products are also regulated by another federal agency, and those add their own registration on top of CBP. Food is the most common example.
- Importing food can require registering with the FDA as a food facility if you store or pack food, plus submitting Prior Notice before a shipment arrives.
- Drugs, cosmetics, medical devices, and similar goods carry their own FDA rules.
- Other products fall under agencies such as the USDA or others depending on the item, so confirm which rules apply to your specific goods.
Check the product, not just the paperwork
Two import LLCs can have identical customs setups but very different agency obligations depending on what they ship. Identify your product's regulator early so the registrations do not surprise you at the border.
The Address That Fits a Trade Business Without a Warehouse
Because so many import/export businesses operate without their own warehouse, using third-party logistics and bonded facilities instead, the LLC's address is an entity and correspondence matter. That is exactly where a professional business address does real work.
- Registered agent address: where your provider offers registered agent service in the state, that is where official entity mail goes instead of your home.
- Business and CBP correspondence address: a reliable street address CBP and other agencies can use to reach you.
- Privacy on filings: the address on your public formation records can be professional rather than your home.
You can check any address you plan to use with our free Address Checker, and set up a professional mailing address through save office onboarding and pair it with a registered agent service. For the broader entity address rules, see our guide on business license and virtual address rules, and if you will owe sales tax on goods you sell, our guide on the sales tax permit and your address.
A Note for Non-Resident Importers
If you are importing from outside the United States, the rules around who can be the importer of record changed in 2026, and this is the one part of an import setup where forming a US LLC alone may not be enough. Treat it as a question for a customs professional rather than something a business address settles.
A 2026 executive order tightened who can be the importer of record
On June 3, 2026, an executive order titled "Strengthening Customs Enforcement" directed CBP to limit which entities qualify as a US importer of record. It is not immediate, since the main requirements phase in over roughly 90 and 180 days, but it is a signed order rather than a pending bill, so it reflects the current direction.
Under the order, qualifying as a US importer of record turns on real US presence and ownership, which is more than simply having formed an entity:
- A US importer of record is expected to be organized in the US, located in the US, and have controlling beneficial owners who are US citizens or lawful permanent residents, with an alternative path for owners of a significant amount of US real property.
- Being "located in the US" is defined by substance: a principal place of business in the US, a physical presence where significant business activity is conducted, and sufficient tangible US assets. The order explicitly aims to stop shell companies, sham transactions, and artificial structures used to look like a US importer.
- An entity that does not meet that test is treated as a foreign importer of record, which the order restricts: foreign importers cannot file informal entries, cannot rely on a continuous bond except as CBP permits, and must be CTPAT validated or file through a CTPAT validated and licensed customs broker.
What a US business address can and cannot do here
A professional business address gives your LLC a reliable US address of record for CBP correspondence, registered agent service, and private formation filings. What it cannot do on its own is establish the "located in the US" substance, meaning a principal place of business, physical operations, and tangible US assets, that the 2026 order ties US importer-of-record status to. For a non-resident-owned LLC, that is a question to work through with a customs broker or trade attorney before you rely on the structure.
A separate bill, the Securing Accountability in Foreign Entries (SAFE) Act introduced in March 2026, would push in the same direction but remains in committee and is not law. Because this area is actively moving, confirm the current CBP requirements with a customs broker before you build an import structure around a US LLC.
An import/export LLC is mostly an administrative entity wrapped around physical goods that move through other people's facilities. Register as importer of record on Form 5106 with your EIN, put the right customs bond in place, and check whether your products trigger FDA or another agency before the first shipment.
Through all of it, keep a US business address that CBP and other agencies can actually reach, since that is where penalty notices and requests land. With no warehouse to license, a clean professional address for the LLC keeps your home private and your trade paperwork in one reliable place. To keep your registered agent and business address straight, read registered agent address vs business address.
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