Delaware LLC in United States — Import / Export & Trading Formation Guide
Choose a jurisdiction with strong logistics infrastructure, favorable customs agreements, and access to major trade blocs (like the EU or US). Consider VAT deferral schemes and free trade zones.
Last verified: June 10, 2026
Corporate Tax
0.0%
State Tax
0.0%
Formation Cost
$110
Annual Fee
$300
Forming a Delaware LLC in United States as a Import / Export & Trading means a total tax burden of 0.0% and an official formation cost of $110. There is no minimum capital requirement. Standard formation takes 5-15 business days, or 1 business day expedited. No local director is required; the process can be managed remotely. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.
First-year total cost
≈ $210
Ongoing (per year)
≈ $400
Why Delaware LLC for Import / Export & Trading?
A business model focused on sourcing goods from one country and selling them in another. Success relies heavily on supply chain efficiency, customs compliance, and navigating international trade tariffs.
Ideal for
- Physical product brands
- Wholesalers and distributors
- Dropshippers scaling to bulk inventory
- Cross-border B2B traders
Challenges to watch
- Complex customs and import duties
- High shipping and logistics costs
- Cash flow management due to inventory delays
- Regulatory compliance across multiple jurisdictions
Key decision criteria
- Proximity to major ports or logistics hubs
- Availability of Free Trade Zones (FTZs)
- VAT and sales tax registration requirements (e.g., EORI in the EU)
- Double taxation treaties between sourcing and selling countries
Delaware LLC formation requirements
Minimum capital
None
Standard timeline
5-15 business days
Expedited timeline
1 business day
Local director
Not required
Registered office
Virtual office allowed
Notarization
Not required
Members or managers can be of any nationality and reside anywhere in the world.
Estimated breakdown (based on avg. $1,000,000 revenue)
Simulate with your own revenue →
VAT / Sales Tax
Standard rate 0%. The US does not have a federal VAT or GST. Delaware is one of the few US states with 0% state sales tax. However, if the LLC has physical or economic nexus in other US states, it may be required to collect and remit sales tax in those states.
Banking & payments for Import / Export & Trading
Opening a US business bank account is relatively straightforward for non-residents if using fintech platforms like Mercury or Relay, which only require an EIN, passport, and formation documents. However, traditional brick-and-mortar banks like Chase or Bank of America strictly require an in-person visit to a US branch.
Supported payment gateways
Remote-friendly accounts
Mercury
Popular fintech platform for US startups. Allows fully remote account opening for non-US residents with an EIN and formation documents.
Relay
Business banking platform with no account fees. Excellent for multiple accounts and team cards, supporting non-resident founders.
Wise Business
Ideal for multi-currency transactions and international wire transfers with low conversion fees.
Delaware LLC formation steps
Choose a Name: Select a unique business name ending with 'LLC' and ensure it is available in the Delaware Division of Corporations database.
Appoint a Registered Agent: Hire a Delaware-based registered agent to receive legal documents and service of process on your behalf.
File Certificate of Formation: Submit the Certificate of Formation to the Delaware Division of Corporations and pay the $110 state filing fee.
Draft an Operating Agreement: Create an internal Operating Agreement to outline ownership structure and operating procedures (this is kept internally and not filed with the state).
Obtain an EIN: Apply for an Employer Identification Number (EIN) from the IRS for tax purposes and to open a US business bank account.
File BOI Report: Submit the mandatory Beneficial Ownership Information (BOI) report to FinCEN within 90 days of formation to comply with federal transparency laws.
Open a US Bank Account: Use your EIN, Certificate of Formation, and Operating Agreement to open a business bank account with a US bank or fintech platform.
Import / Export & Trading FAQ
Do I need a company in the country I am importing to?
Not always. You can often act as a Non-Resident Importer (NRI), but having a local entity can simplify customs, VAT registration, and local banking.
What is an EORI number and do I need one?
An Economic Operators Registration and Identification (EORI) number is required for businesses importing or exporting goods into or out of the European Union.
Should I incorporate in a Free Trade Zone (FTZ)?
FTZs offer tax exemptions and simplified customs procedures, making them ideal if you plan to re-export goods without them entering the local domestic market.
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Related guides
Complete Delaware LLC guide
Taxes, requirements, banking, compliance
Delaware LLC cost calculator
One-time and annual cost breakdown
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