A tax ID for shipping is the federal identification number that identifies you on export filings and import entries: an Employer Identification Number for businesses, a Social Security Number for sole proprietors, an Individual Taxpayer Identification Number for foreign individuals without an SSN, or a Customs and Border Protection–assigned number for foreign parties who have none of the above. U.S. customs will not clear a commercial international shipment without one on file.
Which Number You Need
Three federal numbers cover almost every shipping scenario, and which one applies depends on your business structure and where you’re based.
- EIN. A nine-digit number the IRS assigns to business entities for tax reporting. Any company, partnership, LLC, or corporation shipping goods internationally uses its EIN as the primary tax ID on export and import filings. If your business has employees or is anything other than a sole proprietorship, you almost certainly already have one.1Internal Revenue Service. Employer Identification Number
- SSN. Sole proprietors and individuals shipping for business purposes can use their SSN in place of an EIN. It works for occasional shipments, though many sole proprietors eventually get an EIN to keep their SSN off commercial documents that pass through multiple hands.
- ITIN. Foreign nationals who lack an SSN but need to ship through U.S. channels use an ITIN. This comes up most often with non-resident sellers fulfilling U.S. orders.
- CBP-assigned number. If you’re a foreign importer with no EIN or SSN, CBP will assign you a customs number so you can act as importer of record.
On export filings, the number identifies the United States Principal Party in Interest, meaning the person or company receiving the primary economic benefit from the transaction. Under 15 C.F.R. § 30.6, the USPPI’s EIN is the required identifier on Electronic Export Information filings.2eCFR. 15 CFR 30.6 – Electronic Export Information Data Elements Where a foreign party located in the U.S. at the time of purchase has no EIN, the rule accepts a passport number, border crossing number, or CBP-assigned number instead.
When Exports Require a Tax ID
Federal regulations require an Electronic Export Information filing through the Automated Export System for any single commodity leaving the United States valued above $2,500. That filing cannot be completed without the USPPI’s tax ID.
The $2,500 threshold applies per commodity classification, not per shipment. If you export three different product types in one shipment and each falls below $2,500, none individually triggers the filing requirement, even if the total shipment value is higher. A single commodity line worth $2,501 requires a full EEI filing with your tax ID attached.
Value isn’t the only trigger. Goods that require an export license under the Export Administration Regulations or the International Traffic in Arms Regulations require an EEI filing regardless of value. Ship a $200 ITAR-controlled component without filing and you’ve committed a violation just as serious as skipping the paperwork on a $50,000 shipment. This catches people off guard because they assume the $2,500 floor protects them.
When Imports Require a Tax ID
Customs and Border Protection requires every importer of record to have an identification number before filing an entry. You establish this by submitting CBP Form 5106, which collects the EIN or SSN that will serve as your importer number.3U.S. Customs and Border Protection. CBP Form 5106 – Create/Update Importer Identity Form Filing this form is a prerequisite for becoming an importer of record.
If you have neither an EIN nor an SSN, CBP will assign you a customs number. This option exists primarily for foreign businesses and individuals who need to import into the United States but lack U.S. tax credentials.4U.S. Customs and Border Protection. CBP Form 5106 Without any of these identifiers, CBP will not process your entry, and you can’t pay duties, taxes, or fees on the goods.
For formal entries (generally those valued at $2,500 or more), the importer’s tax ID is mandatory at entry or release. Entries below that threshold can sometimes clear with just a name and address, but including the ID number even for low-value shipments prevents delays and rejected entries.
Exemptions That Reduce or Waive the Requirement
Not every international shipment triggers the full tax ID and EEI filing process. Several exemptions exist, each with conditions that are easy to trip over.
- Shipments to Canada. Exports where Canada is the final destination are exempt from EEI filing under 15 C.F.R. § 30.36. The exemption disappears if the goods are stored in Canada but ultimately headed to a third country, or if they’re just passing through Canada to another destination. A shipment routed through Vancouver to Tokyo still requires full EEI filing and your tax ID.5eCFR. 15 CFR 30.36 – Exemption for Shipments Destined to Canada
- Low-value commercial exports. Commodities valued at $2,500 or less per classification that don’t require an export license generally don’t need EEI filing. Your tax ID may still appear on carrier paperwork, but the formal government filing isn’t triggered.
- Personal effects. Household goods and personal items shipped internationally by individuals fall under separate, simplified reporting rules and don’t typically require a tax ID filing.
Even when an exemption applies to the EEI filing, carriers will still ask for identification on their own forms. The exemption removes the federal filing mandate, not the carrier’s internal compliance requirements.
How to Get an EIN
If you need an EIN and don’t already have one, the IRS offers several ways to apply, all free.
The fastest is the online application, which issues an EIN immediately once you finish. The system isn’t available around the clock. It runs Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern Time, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight.6Internal Revenue Service. Get an Employer Identification Number If you’re trying to get an EIN at 3:00 a.m. on a Tuesday because your freight leaves in the morning, you’re out of luck until 6:00 a.m.
Applicants without a legal residence or principal place of business in the United States cannot use the online tool.7Internal Revenue Service. Instructions for Form SS-4 (12/2025) Foreign applicants must apply by fax or mail using Form SS-4. Fax applications typically produce a number within four business days. Mail takes four to five weeks.
Regardless of method, the application requires the legal name of the business entity, the type of entity, and the name and SSN, ITIN, or EIN of a “responsible party,” meaning the individual who controls or manages the entity.8Internal Revenue Service. Form SS-4 (Rev. December 2025) The IRS does not accept a P.O. box in the street address field, though your mailing address can differ from the physical location.7Internal Revenue Service. Instructions for Form SS-4 (12/2025)
Putting Your Tax ID on Shipping Paperwork
When you create an international label through FedEx, UPS, DHL, or a similar carrier, the platform includes a field for your tax ID or USPPI number in the international workflow. Enter your EIN or SSN there. The carrier transmits it electronically to customs authorities as part of clearance.
Your tax ID should also appear on the commercial invoice with the shipment. Customs officers use the commercial invoice as their primary reference, and a missing tax ID on that document creates friction even when the electronic filing is clean. Make sure the name on the invoice matches the name tied to your tax ID exactly. A mismatch between “Smith Trading LLC” on the invoice and “Smith Trading Company LLC” in IRS records is the kind of discrepancy that triggers a hold.
For imports, your customs broker handles the entry filing using your importer number (the EIN, SSN, or CBP-assigned number from Form 5106). A broker taking you on for the first time will ask for your tax ID and a copy of your Form 5106 before they can file on your behalf. Keep the records. When CBP sends an inquiry six months later about a specific shipment, you’ll want the documentation on hand rather than reconstructing it from carrier tracking data.
Penalties for Missing or Incorrect Information
Skipping the tax ID on an export that requires EEI filing carries real financial consequences. Under 15 C.F.R. § 30.71, a complete failure to file can bring a civil penalty of up to $10,000 per violation.9eCFR. 15 CFR 30.71 – False or Fraudulent Reporting on or Misuse of the Automated Export System Late filings carry up to $1,100 for each day the filing is delinquent, capped at $10,000 per violation. Filing false or misleading information, including an incorrect tax ID, can bring a separate $10,000 penalty per violation.
The practical consequences hit faster than the fines. Carriers cannot legally move high-value international cargo without the EEI data being transmitted to federal agencies. A shipment sitting at the port waiting for a tax ID is racking up storage fees, missing delivery windows, and potentially breaching contracts with buyers. The commercial damage often outruns the government penalty.
On the import side, without a valid importer number, CBP will not release your goods. There’s no workaround or grace period. The cargo stays in a bonded warehouse, accumulating daily storage charges, until you file properly.
Recipient Tax IDs in the EU and UK
Your own tax ID isn’t always the only one that matters. When shipping to countries in the European Union or the United Kingdom, the recipient typically needs an EORI (Economic Operators Registration and Identification) number to clear customs on their end. This is the EU equivalent of a U.S. importer number, and goods shipped without a valid EORI for the consignee can be held at the destination port. Since Brexit, businesses importing into both the EU and the UK need separate EORI numbers for each.
As the shipper, you’re not responsible for obtaining the recipient’s EORI number, but you are responsible for collecting it and including it on your customs paperwork. If you regularly ship to EU or UK customers, build the EORI request into your order process rather than chasing it down after the shipment is in transit. Many carriers now flag shipments to these regions that are missing a consignee EORI and will refuse to move them without it.