Import / Export
Understanding the People Involved in a U.S. Import Transaction
March 11, 2026 · 6 min read
A single shipment into the U.S. usually involves five or six distinct roles. Vietnamese exporters new to the market often assume one party — usually the freight forwarder — handles everything. They don't, and expecting them to causes real delays.
The roles, briefly
- Supplier / Exporter — you. The party producing and shipping the goods.
- Importer of Record — the legal entity responsible for the goods entering the U.S. and for customs compliance. This can be you (if you have a U.S. entity), your buyer, or a third party.
- Customs Broker — a licensed professional who files customs entries on behalf of the importer.
- Freight Forwarder — arranges transportation of the goods from origin to destination.
- Distributor — buys product to resell into the market, typically at wholesale.
- Regulatory Specialist — where applicable (e.g., food, cosmetics), advises on FDA or other agency requirements separate from customs.
These roles can overlap — some customs brokers also handle freight, some distributors also act as importer of record — but they're never automatically bundled. Before a shipment moves, it's worth confirming explicitly who is playing which role, and who fills any gap. That's usually where we come in: mapping the transaction and making sure each role is actually covered by someone qualified to fill it.
This article is for general informational purposes and reflects our understanding as of the date published. It is not legal, tax, accounting or regulatory advice. Requirements change and vary by product and circumstance — confirm specifics with a qualified professional before acting.
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