A Chinese Factory Selling to Lowe's: Import Vendor or a U.S. Subsidiary on the Marketplace? Importer, Tariffs and U.S. Tax
Lowe's 2026 QA requirements split suppliers in two: import vendors, for whom Lowe's is importer of record, and domestic vendors, who import themselves. A Chinese factory as an import vendor generally needs no U.S. company and Lowe's pays the duty; a U.S. subsidiary selling on Lowe's Marketplace keeps more margin but takes on imports, duties, Form 5472 and state tax.
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