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#Importer of record

Plain-language notes on U.S. tax deadlines, IRS letters, cross-border reporting and running a small business, written by the CPAs who handle these questions every day.

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Going global: US companies · Nov 9, 2026

Alibaba.com vs AliExpress: Selling Wholesale to U.S. Businesses or Retail to U.S. Consumers, and Who Is Importer, Who Collects Sales Tax, and When You Need a U.S. Company

Alibaba.com is B2B wholesale: a Chinese factory sells to U.S. business buyers, who usually import the goods themselves. AliExpress is B2C retail to U.S. consumers. Trade terms (FOB, EXW, DDP) decide who is importer and pays duty; the platforms collect sales tax on U.S. orders under marketplace facilitator laws, and resellers can claim exemption. A factory exporting FOB through Alibaba.com generally needs no U.S. company.

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Going global: US companies · Nov 9, 2026

Best Buy Marketplace Opens to International Sellers in 2026: Sell Directly or Through a U.S. Company?

Best Buy's U.S. marketplace required a U.S. physical presence when it launched in August 2025 and began adding international sellers in fiscal Q3 2026. International sellers give a W-8, act as importer of record and ship from U.S. warehouses; a U.S. company gives a W-9 and files Form 1120 with Form 5472. The two routes differ on U.S. income tax, permanent establishment and intercompany pricing.

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Going global: US companies · Nov 9, 2026

Moving Inventory to a U.S. Warehouse for Temu: Importer of Record, Duty Costs, State Taxes and Company Setup

A Chinese factory shipping bulk inventory to a U.S. warehouse for Temu semi-managed or local selling should set up the U.S. entity first, then register as importer and post a customs bond, capitalize duties and freight into inventory, check state taxes where the warehouse is, and file BE-13 within 45 days and Form 5472 every year.

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Going global: US companies · Nov 9, 2026

Selling furniture to U.S. retailers FOB vs. DDP: who is importer, who pays the tariffs and what a DDP contract should say

Under FOB origin terms the U.S. retailer is usually the importer of record and handles duties, clearance and CPSC eFiling. Under DDP, the factory or its U.S. company is the importer and owns the duties, IEEPA refunds and compliance. A factory that manufactures abroad with no U.S. office or staff generally owes no U.S. income tax either way.

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Going global: US companies · Nov 9, 2026

Temu Fully Managed vs Semi-Managed: Who Pays U.S. Tariffs and Taxes?

Under fully managed, a Chinese supplier hands goods to Temu in China and Temu imports and sells them, so the supplier generally has no U.S. duty or income tax. Under semi-managed, inventory sits in a U.S. warehouse and you are the seller: the importer of record pays duties, and inventory states, 1099-K, ECI and Form 5472 are yours.

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