Hey all,
Quick question. Apparently, the rules have changed, for UK - US and we now need a US LLC to act as the importer of record.
As well as setting up a US LLC, would I need an EIN (Employer Identification Number) and can I apply for one without a US Social Security Number?
Also, what filings would there be for the LLC? Would I need to hire a US-based accountant?
Yes you can get an EIN number without a US social security number.
I got mine years ago and I have an accountant who manages everything for me. If you need an accountant, please let me know.
Yes, if you’re setting up a US LLC to act as the importer of record (IOR) for shipping goods into the US, you’ll typically also need an EIN (Employer Identification Number) for customs clearance, tax purposes, and opening a US bank account if needed.
You can apply for an EIN without a US Social Security Number by submitting IRS Form SS-4 via fax and writing “Foreign” on the SSN line.
As for filings, at a minimum, your LLC will need to file an annual report in the state of formation (e.g., Delaware), a federal tax return (Form 1120 for corporations or 1065 for partnerships/multi-member LLCs), and possibly Form 5472 if it’s a single-member foreign-owned LLC.
Yes, it is strongly recommended to hire a US-based accountant familiar with foreign-owned LLCs to handle compliance and avoid costly penalties.
It’s going to much much cheaper to have your own LLC than utilizing a 3rd party! The only time I would probably recommend an official 3rd party is if you sell predominantly consumables.
Yes, if you form a U.S. LLC to act as the importer of record you’ll need an EIN, and as a non‑U.S. resident you can obtain one without a Social Security Number by submitting IRS Form SS‑4 (leave the SSN line blank and write “Foreign”); once the LLC exists you’ll file an annual state report in its state of formation, plus a federal tax return—Form 1120 if it’s taxed as a corporation or Form 1065 (and Schedule K‑1s) if it’s multi‑member, and if it’s a single‑member foreign‑owned LLC you must file Form 1120‑Pro Forma with Form 5472; you’ll also need to register with U.S. Customs for an importer number (which can be your EIN) and may need a customs bond; while you can handle basic filings yourself, most foreign sellers hire a U.S. accountant versed in foreign‑owned LLC compliance to avoid penalties and to manage state tax, sales‑tax nexus, and annual federal forms.
All shipments entering the United States must now undergo “Formal Entry”, meaning that significantly more paperwork is required to accompany each box in line with CBP regulations and IMO (International Maritime Organization) rules.
As a result of this, carriers now require consignees to provide a valid EIN or SSN to clear even the smallest package into the United States.
This ruling (CBP Directive 3550-079A) and the Form CBP 5106 have been in place since 2001. However, between 2020 and 2024, the Trade Facilitation and Trade Enforcement Act (TFTEA) raised the de minimis threshold from $200 to $800. This allowed carriers to expand their use of informal entry processing, using master importer accounts for blanket filings with CBP for thousands of shipments per day. As a result, they did not require Form 5106 or IRS information, nor did they need CBP Forms 3461 or 7501 (Formal Entry Filings).
This also excluded certain Partner Government Agency (PGA) declarations under the simplified method.
However, in April and May 2025, CBP began phasing out informal entry benefits entirely.
On April 5, the threshold for informal entry was reduced from $2,500 to $800, meaning a much larger number of shipments now require formal entry paperwork.
Then on May 2, the de minimis exemption was removed for goods originating from China, meaning that even low-value packages from these regions must now go through full customs clearance and are subject to duties.
At the same time, CBP began enforcing the requirement for all consignees to provide a valid IRS number, regardless of the shipment’s value.
All of this followed on from Biden ruling In September 2024 where the US government announced changes to the de minimis rules, shifting from the previous $800 per parcel limit to an $800 total per person per day. This means that instead of each individual shipment being duty-free under $800, all shipments to the same person on the same day are now counted together and anything over that total must go through full customs clearance.
You can get EIN number after LLC registration.
You can even file your LLC by yourself or via an accountant.
If you are not US resident then you need to buy a physical address in US and registered agent services as well.
Yes, you’ll need a US LLC and an EIN, which you can apply for without a US Social Security Number by submitting Form SS-4 and calling the IRS. Your LLC will require an Annual Report (depending on the state) and Federal Tax Returns.
It’s a good idea to hire a US-based accountant to ensure compliance and handle filings correctly. I have US-based accountant I can recommend for you. That’s who I used for my business.
Thanks @Muhammad for sharing. But will LlC opens a door for potential tax issues and might be investigated?
It shouldn’t do! Essentially your Ltd is your trading company and the LLC is acting as your agent simply to confirm the products you’re sending are good to go.