U.S. Importer Number vs EIN: Which Identifier Should You Use For Customs?

U.S. Importer Number The identifier used by U.S. Customs and Border Protection to identify the importer of record on customs transactions. A common question is whether that importer number is the same as a company’s Employer Identification Number (EIN) — the short answer for most U.S. importers is yes, but there are important exceptions and practical differences to understand.

Customs accepts a range of identifiers to connect shipments to the importer of record. For U.S.-based entities the EIN is the default and preferred number because it is a stable tax identifier that matches other government records. However, the term "importer number" is broader: it can mean an EIN, an SSN for individuals, or a Customs-assigned identifier in special cases.

When The Importer Number Is The EIN

For U.S. corporations, LLCs, partnerships, and many small businesses the U.S. Importer Number will be the company’s EIN. Brokers use the EIN on the entry summary, and CBP reconciles duty payments and compliance records against that EIN. Choosing the EIN reduces ambiguity during audits and reconciliations between CBP and IRS records.

When It’s Not An EIN

There are situations where an EIN is not used as the importer number:

• Individual Importers: A sole proprietor or individual importer may use a Social Security Number (SSN) instead of an EIN.
• Foreign Importers: Foreign companies without a U.S. tax ID may not have an EIN. Brokers can use alternate identifiers or request a CBP-assigned importer number so filings can proceed.
• Third-Party Scenarios: When a consignee or 3PL acts as an importer of record, the importer number will be that entity’s EIN, not the supplier’s.

How Customs Handles Missing Or Non-U.S. Identifiers

CBP provides standardized methods to capture importer identity when an EIN is not available. Form 5106 (Importer ID Input Record) is the document used to submit or update importer identification records in CBP systems. Brokers and importers should provide the best available identifier and supporting documentation to avoid processing delays.

Operational Differences And Compliance Implications

The practical implications of using an EIN versus another importer number include:

• Audit Trails: Entries filed with an EIN are easier for CBP to match in post-entry audits.
• Duty Allocation: Duties and refunds are associated with the importer number that appears on the entry; mis-identifying the importer can cause liabilities to be assigned incorrectly.
• Account Access: ACE portal access and some CBP user privileges are tied to specific business identifiers; correct use of an EIN helps with secure account management.

Practical Example: When A 3PL Should Use Its EIN

A retailer contracts a 3PL to import goods and the 3PL agrees to act as importer of record. The 3PL should use its EIN on entry documents because it will be responsible for duties and compliance. The retailer’s EIN would not be appropriate unless the retailer is explicitly designated as the importer of record and appears as such on filings.

Checklist For Choosing The Correct Identifier

• Determine Legal Responsibility: Confirm which party is legally the importer of record before preparing entries.
• Collect Proper ID: Ask for EINs, SSNs (for individuals), or documentation showing a customs-assigned importer number.
• Record Updates: Use CBP Form 5106 when identities change or when a foreign importer requires a CBP-assigned number.

In short, the U.S. Importer Number commonly equals a business’s EIN, but the term covers any identifier Customs accepts to link entries to the importer of record. Match the identifier to who legally accepts liability to avoid delays and compliance exposure.