How to Get an Importer of Record (IOR) Number

What an Importer of Record Number Is

The importer of record (IOR) is the entity CBP holds responsible for a customs entry — for classifying the goods correctly, declaring their value and origin truthfully, and paying all duties, taxes, and fees. The IOR number is the unique identifier that ties every one of your entries to you in CBP's system.

It is not a license and it is not something you 'qualify' for — it is an identity record. Once assigned, it becomes your permanent identifier for all customs transactions. You need one whether you're a business importing containers or an individual bringing in a single high-value shipment for commercial use.

What Your IOR Number Is Based On

Your importer number is built from one of three identifiers, in this order of preference:

1. IRS Employer Identification Number (EIN) — for businesses. Your importer number is your EIN with a two-digit CBP-assigned suffix (for example, a number formatted from your EIN). This is the standard for any US company.
2. Social Security Number (SSN) — for an individual importing under their own name without a business EIN.
3. A CBP-assigned number — for a foreign entity or an importer who has neither an EIN nor an SSN. CBP assigns this number through the same Form 5106.

Most businesses should get an EIN first (free from the IRS) even if a single person owns the company — it keeps your import identity separate from your personal SSN.

Step-by-Step: Filing CBP Form 5106

Here's the process to get your number:

1. Get the form. CBP Form 5106, the Create/Update Importer Identity Form, is available on CBP's website.
2. Complete the identity fields. You provide the importer's legal name, address, the identification number you're using (EIN, SSN, or a request for a CBP-assigned number), and related contact and business details.
3. Submit it. The 5106 can be filed for you by a licensed customs broker holding your power of attorney, transmitted electronically through CBP's ACE system, or handled at the port of entry. If an attorney-in-fact signs it, a power of attorney must be included.
4. Receive your number. Once processed, your importer of record number is active and can be used on entries.

In practice, most first-time importers never touch the form themselves — their customs broker files the 5106 as part of onboarding, using the broker's power of attorney. If you're self-filing, you'll submit it yourself through ACE or your port.

If You're a Foreign Company

A non-US business can be the importer of record without a US EIN or SSN — CBP will assign a number via Form 5106. However, foreign importers of record face extra practical requirements: you generally need a US customs bond from a US surety, and many sureties require a resident agent or additional guarantees for a foreign IOR.

Because of that friction, many foreign sellers instead use a US-based importer of record — either their US customer (under Delivered Duty Paid terms) or a third-party IOR service. If you're a foreign company weighing this, decide who the IOR will be *before* you ship, because it drives the bond, the entry, and who's liable for the duties.

What Comes Next: Bond and Classification

The 5106 is Step 1. Two things follow immediately:

• Step 2 — the customs bond. Any commercial shipment over $2,500 requires a customs bond guaranteeing you'll pay your duties and fees. You'll choose a single entry bond (one shipment) or a continuous bond (a full year; minimum $50,000 or 10% of prior-year duties/taxes/fees, whichever is greater). See continuous vs. single entry bonds.
• Step 3 — classification. Every product needs its 10-digit HTS code to set the duty rate — start in the HTS code finder.

With your IOR number, a bond, and a classification in hand, your broker can file the entry and clear your goods. The full sequence is in the first-time importer guide.

Common Mistakes to Avoid

A few things trip up new importers on the IOR step:

• Using your SSN when you should have an EIN. If you're running a business, get a free EIN from the IRS first — it separates your import liability from your personal identity.
• Assuming the foreign supplier can be the IOR by default. They can, but the bond and liability requirements often make a US-based IOR far simpler. Decide before shipping.
• Letting the record go stale. If your business name, address, or ownership changes, update the 5106 — an outdated importer record causes entry rejections and delays.
• Confusing the IOR number with a license. It's an identity record, not permission. Product-specific rules (FDA, USDA, FCC, etc.) are separate and still apply.