Amazon Does Not Act as Importer of Record for Any FBA Shipment Every FBA inbound shipment from Canada needs an importer of record on the entry, and Amazon refuses that role for all sellers regardless of shipment size. Amazon can be listed as the ultimate consignee, meaning the fulfillment center address receives the goods. Still, the seller or a third party acting for the seller is the legal importer, owes the duties, and carries the compliance liability. 18 as long as it has a US resident agent for service of process, which a licensed customs broker typically provides under a power of attorney. The seller also needs a CBP importer number, obtained by filing CBP Form 5106 if the business has no US IRS number, and a customs bond on file before the first formal entry.