A company based outside the United States that acts as the importer of record for its own shipments, taking on responsibility for duties, fees and compliance. A foreign importer must register with CBP on Form 5106 for an importer number, post a customs bond through a U.S. surety and appoint a U.S. resident agent to accept legal notices. Every entry must also be linked to a U.S. ultimate consignee, the party in the U.S. that receives the goods.