When a non-US business exports product to the US, a number of tax and regulatory factors come into play, some impacting the product imported, and others impacting the exporter’s US structure and activities.
Where the exporter appoints a US distributor, and as a result does not get involved with US structures or activities, the US regulatory requirements are generally limited to matters such as Tariff classification, import security, labeling, and satisfying the requirements of any relevant US government agencies (such as the FDA, USDA, etc).
Where the exporter undertakes their own US distribution, US tax becomes a vital consideration. The difference between US tax rules and the tax rules of other countries make it essential to obtain US tax advice on the structure and related tax consequences prior to export.