Importing Into the USA: Do You Need a U.S. LLC?

Posted by Dora Stefanescu | | Business

Small import business desk with a computer, shipping boxes and a shelf

The short answer

  • Duties depend on what you import: its classification in the Harmonized Tariff Schedule, its origin and its value. They do not depend on whether the importer is a U.S. company.
  • Shipments valued under $2,500 can generally be cleared as informal entries. Commercial imports above that value generally need a formal entry.
  • CBP always reserves the right to require a formal entry, especially if something is unusual or the invoice is missing.
  • A U.S. LLC does not make customs simpler by itself. What helps is having an importer of record, a customs broker and correct documents.
  • Whether a foreign company can act as importer of record, and what bond and agent it needs, is a question for a licensed customs broker.
Table of contents
  1. What decides your duties
  2. Who is the importer of record
  3. Informal and formal entries
  4. What a U.S. LLC can change in practice
  5. What it does not change
  6. Costs of the choice
  7. Questions to ask before you form a company
  8. What MyUSAService offers
  9. Frequently asked questions

Many founders who import goods into the United States ask the same question: would a U.S. LLC make it easier? The honest answer has two parts. A U.S. company helps with several practical things. It does not change the customs rules, and it does not lower duties.

What decides your duties

Duties are set by what you import, not by who imports it:

  • Classification. Every product has a classification number in the Harmonized Tariff Schedule of the United States. CBP notes that the schedule is very large and that specialists train for months to classify goods correctly.
  • Origin. The country where the goods were made affects the rate.
  • Value. The declared value of the shipment is the base for the duty.

An LLC does not change any of these three.

Who is the importer of record

The importer of record is the party legally responsible for the entry: declaring the goods correctly and paying the duties. For most commercial shipments, that party has a customs bond and works with a licensed customs broker.

Whether a company based abroad can act as importer of record, and what it needs to do so, depends on customs rules that a broker can check for your case. Ask the broker before you decide to form a company only for this purpose.

Informal and formal entries

CBP explains that shipments valued under $2,500 that are not subject to a quota, and are not restricted or prohibited, can in most cases be imported as informal entries. There are exceptions, for example for some textile items. Above that value, commercial imports generally need a formal entry.

CBP also reserves the right to require a formal entry for any importation. It generally does so if something is unusual about the shipment, or if an invoice or bill of sale does not accompany it.

What a U.S. LLC can change in practice

  • Contract and payment terms. Some U.S. suppliers prefer to sell to a U.S. company, and some will only do so.
  • Banking. A U.S. account lets you pay suppliers, brokers and carriers in dollars, and receive customer payments. See how to open a U.S. business bank account and our overview of payment systems.
  • Address for shipping documents and returns. A U.S. address and registered agent give carriers and brokers a local contact.
  • Sales tax registration. A U.S. company can register to buy goods for resale without paying sales tax to the supplier, using the resale rules of the state. The rules differ by state: see our guide to sales tax for online sellers.

What it does not change

  • The classification, the origin rules and the duty rates.
  • The need for correct invoices and documents. A missing invoice is one of the reasons CBP may require more paperwork.
  • The IRS filings of the company. A foreign-owned single-member LLC still files Form 5472 with a pro forma Form 1120 when it has reportable transactions, including money the owner puts in to buy goods.

Costs of the choice

  • State fees and registered agent. See the best state to form an LLC and the yearly cost in our comparison.
  • Yearly filings. A U.S. company has yearly IRS and state filings even in a year with no imports.
  • Customs costs. Broker fees, bonds and duties are separate from the cost of the company.

Questions to ask before you form a company

  1. Who will be the importer of record, and does that party have a customs broker?
  2. What is the classification of each product, and who confirmed it?
  3. Are any of the goods regulated by other agencies?
  4. What are the total landed costs: goods, transport, duties, broker and bond?

Our guide to customs clearance for U.S. importers explains the steps after the shipment leaves.

What MyUSAService offers

MyUSAService forms U.S. LLCs and corporations for owners abroad, obtains the EIN and provides a registered agent at $99 per year and a Miami address at $39 per month. The Startup package costs $2,200, with state fees included in the first year for Florida and Wyoming. Prices as of September 2026. Customs brokerage is not part of these services: work with a licensed customs broker.

Frequently asked questions

Do I need a U.S. LLC to import goods into the United States?

Not necessarily. What you need is an importer of record and, for most commercial shipments, a customs broker and a bond. A broker can tell you whether a company based abroad can act as importer.

Does a U.S. LLC reduce import duties?

No. Duties depend on classification, origin and value.

What is the difference between informal and formal entry?

Shipments under $2,500 can in most cases be cleared as informal entries. Commercial imports above that value generally need a formal entry.

Can a U.S. LLC buy goods without paying sales tax?

For goods bought for resale, states generally allow it with a resale certificate. Rules differ by state.

Do I still file Form 5472 if my LLC imports goods?

Yes, when a foreign-owned single-member LLC has reportable transactions with its owner.

Importing goods: do you need a U.S. LLC?

Talk for 30 minutes, free of charge, with a MyUSAService consultant.

  • No obligation
  • Consultation in English
  • 30 minutes
  • We assess whether a U.S. entity makes sense for you

Sources

  1. CBP, Internet purchases and informal entries
  2. CBP, Bonds
  3. USITC, Harmonized Tariff Schedule
  4. IRS, Instructions for Form 5472

First published December 1, 2025. This article is general information, not tax advice for your situation. MyUSAService packages and prices | Book a free call

Dora Stefanescu

Dora Stefanescu

Part of the MyUSAService team since 2024, Dora is Manager & Lead Bookkeeper for Europe and the United States. She supports clients every day with their requests and coordinates with the operations team.

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