The importer number (requested on Customs and Border Protection (CBP) entry paperwork) is usually the IRS business tax number assigned to that business or a personal social security number. The regulations governing the issuance of an importer number are in 19 CFR 24.5.
How to Import into the U.S. without a U.S. Entity
It’s actually a relatively straightforward process and simply requires a few additional documents from your company to verify your business’s legitimacy.
What you ultimately need to import into the U.S. is to be established as a Foreign Importer of Record. To do so, you will need a Customs Assigned importer of record number and a Customs bond.
Your Customs broker can help you obtain a Customs Assigned Number. You will be asked to provide:
– a Customs’ Power-of-Attorney must be signed by two officers of the company. Your broker will provide this document to you. Typically Powers of Attorney only need one signature, but in this case, the second signatory would essentially verify the identity and authority of the first.
– a copy of your Articles of Incorporation
– a copy of the document that empowers the officers with authority to sign the Power of Attorney, if this isn’t already specified in the Articles of Incorporation
– scans or pictures of the IDs of the two signatories
Once provided with all this information (and depending on the broker, perhaps some other details as well), the Customs broker can apply for the Customs Assigned Number under which you can get a Customs bond and – with the typical documents required for importing – ship your goods into the U.S.
Since the importer number is unique, if the importer changes their employer ID number, a new importer number has to be filed with the CBP and new bond would need to be issued.