Customs brokers for Amazon sellers

Who the importer of record is on an FBA shipment

Amazon's rule is short. Amazon, including its fulfillment centers, "will not act as an IOR for any shipment of FBA inventory" (Amazon). You can't leave the importer field blank on the entry, or the shipment may be refused and returned.

Amazon can appear on the entry in one place only: as ultimate consignee. The documents should read "[Your legal name] c/o FBA" followed by the fulfillment center address, and Amazon's CBP identification number, 199900-02534, goes in Box 26 of CBP Form 7501. Amazon won't be the importer, the partner agency importer or the consignee for agency filings. Using an Amazon DUNS number for that can get the freight detained or seized (Amazon).

Amazon lists three jobs for the importer of record: make sure the goods comply with US law, file the entry, and pay the duties, taxes and fees. Its Amazon Global Logistics page adds a fourth that sellers often miss. The importer decides the HTS code, even when Amazon suggests one (Amazon).

Why it matters who the importer is

• Liability. CBP's questions, penalties and bills go to the importer of record. So do ISF liquidated damages of up to $5,000 per violation (CBP).
• Refunds. CBP pays IEEPA tariff refunds only to the importer of record or a notify party it named on CBP Form 4811, by ACH (CBP). If someone else was the importer, the refund is theirs to receive.
• Your importer number. Since September 18, 2026, CBP can void an importer number immediately if the Form 5106 data behind it is inaccurate (CBP Customs Bulletin). Without a valid number, you can't make entries.

DDP means two different things

Amazon requires Delivered Duty Paid shipping terms. Any shipment that reaches a fulfillment center with collect charges, duties included, is refused (Amazon). That rule is about who pays before the truck arrives. It says nothing about who the importer is. You can be the importer and still deliver DDP.

Some forwarders sell "DDP" as a package, and the import may be filed under their number or a partner's. Pull the entry summary for one of your shipments and look at the importer named on it. If it isn't your company, the duty history, the liability and any refund sit with that company.

What a customs broker does for an FBA shipment

• ISF for ocean freight. The "10+2" is due no later than 24 hours before the container is loaded abroad (CBP). The broker needs data from your supplier to file it.
• Entry and entry summary. The broker files the entry and the CBP Form 7501 and deposits estimated duties within 10 working days of release.
• Bond. A bond must be on file for formal entries and for ISF. Most brokers can place one with a surety.
• Classification. The HTS code, the country of origin, and the Chapter 99 lines that add Section 301 or 232 duties.
• Partner agency filings. Amazon's own list of common cases: FDA for cosmetics, kitchenware, cookware and food; CPSC certificates for toys, baby products and children's clothes; Lacey Act data for anything with wood; Fish and Wildlife for leather, fur and feathers (Amazon). FDA also requires food importers to have a Foreign Supplier Verification Program agent, and Amazon won't be that agent.

What a broker usually doesn't do is advise you unprompted. Many sellers find their broker files what it is given and says little when the rules change. If you want alerts on new tariffs or a review of your codes, ask whether that is part of the fee.

Freight forwarder vs customs broker vs Amazon Global Logistics

A forwarder moves the freight. A broker is licensed by CBP to file the customs side. Many companies do both. Amazon Global Logistics (AGL) is Amazon's own freight service, with brokers it assigns.

AGL details are from Amazon's setup page (Amazon). Since December 19, 2022, a broker has had to sign the power of attorney directly with the importer, not through a forwarder (19 CFR 111.36(c)(3); CBP). Whatever route you use, write down the name of the broker that files your entries. You will need it if you ever claim a refund on them.

Setup checklist for a seller

Do these in order, before the first booking.

1. Decide that your company is the importer of record. Not your supplier, not your forwarder.
2. Get your importer number. A US company uses its IRS EIN. A foreign seller files CBP Form 5106 and gets a CBP-assigned number (CBP). AGL will file the 5106 for non-resident sellers who don't have one. Make sure the name and addresses match your company records.
3. Choose a bond. A continuous bond covers every entry and ISF for a year. Its amount is the greater of $50,000 or 10% of the duties, taxes and fees you paid in the prior 12 months (AACB). Clearit publishes $500 a year; AGL charges $350. If you ship more than two or three ocean containers a year, take the continuous bond.
4. Sign the POA directly with the broker. Expect identity checks and company documents first.
5. Open your own ACE Portal account. With an Importer sub-account you can see every entry filed under your number, and you need it to receive and file IEEPA refunds (CBP). Add ACH refund details on the ACH Refund Authorization tab.
6. Send the broker a product sheet. For each SKU: materials, use, country of origin, your proposed HTS code, and any FDA, CPSC or other agency documents. Ask for the classification back in writing.
7. Set up ISF data with your supplier. Agree who sends what, and by when, so the filing goes in before loading.

Classification and duty surprises, and how to budget

Most "surprise" duty bills come from classification. One product can carry a regular duty rate plus several Chapter 99 lines. In November 2026 that can include Section 301 China duties of 25% or 7.5% on many goods, Section 301 forced labor duties of 10% or 12.5% on goods of 60 economies since July 24, 2026 (Livingston), and Section 232 duties such as 50% on steel, aluminum and copper (Alliance CHB). Check current rates with your broker before you price a product.

Ways to keep the surprise small:

• Budget from the code, not the invoice. Every percentage point of duty on a $40,000 container is $400.
• Pad the first order. Experienced sellers budget at a higher rate than they expect, then compare the first entry summary line by line.
• Watch the disbursement fee. Clearit charges 5% on duties and other payables it pays for you (Clearit). On $10,000 of duty that is $500. Ask whether you can pay CBP directly.
• Don't treat the broker's code as final. The importer carries the risk of a wrong code. Ask the broker why it chose each one.

What fees to expect

A $40,000 ocean container with 6 SKUs, on a continuous bond you already have, at Clearit's published prices:

If the goods carry a combined 25% duty, that adds $10,000, and a 5% disbursement fee on the duty and fees adds $509.43. The MPF and HMF are CBP's FY2027 rates, in effect since October 1, 2026 (Juno Logistics). Strix publishes $100 to $250 per entry with ISF included (Strix). Price your own shipment with the calculator in our customs broker cost guide.

IEEPA tariff refunds for Amazon sellers

IEEPA duties stopped for goods entered from February 24, 2026, and CBP has taken refund claims through CAPE, a tab in the ACE Portal, since April 20, 2026. Only the importer of record or the licensed broker that filed the entries can file. Valid refunds generally arrive 60 to 90 days after a declaration is accepted (CBP).

• If you were the importer, you can file yourself in ACE for free. As of September 17, 2026, about $1.3 billion in refunds was on hold for missing ACH details (C.H. Robinson), so set those up first.
• If your forwarder was the importer, CBP pays the forwarder. Ask in writing how and when it will pass your share on.
• If AGL's assigned broker filed your entries, a new broker generally can't file CAPE for them, because the filer code must match. You can still file as importer.
• If the refund is small, fees matter. Clearit charges $200 plus 4% of the expected refund (Clearit). Western Overseas charges 5% with a $500 minimum and a $20,000 cap, for entries it filed (Western Overseas). UPS charges a flat $300 or $500 per declaration on entries it brokered (UPS).

CBP charges nothing for refunds and never asks for payment or bank details by email (CBP CSMS #68569567). Entries liquidated more than 80 days ago need a protest or, after 180 days, a court case. Our IEEPA tariff refund guide walks through each route.

One more change since 2025: duty-free de minimis treatment has been suspended for all countries since August 29, 2025 (Benesch). Amazon's help page still describes Section 321 shipments, but small parcels sent to FBA now need an entry and pay duty. Our guide for small importers covers what that means.

Brokers that work with Amazon sellers

We picked these from our small-importer group because they publish prices, focus on e-commerce, or say they support FBA sellers. Of these, Freight Right (an Amazon Service Provider Network member), Shapiro and Western Overseas state FBA support on their own sites. See each profile, such as Freight Right, Clearit or Strix, then use our questions to ask a broker before you sign.