How to Start an Import-Export Business in Arizona: Nogales Port of Entry and Customs Brokerage

Informational only, not legal or tax advice. This guide explains how the process generally works in Arizona. Customs law, trade rules, and tax treatment depend on your products, buyers, and business structure. Talk with a licensed customs broker, an Arizona business attorney, and a CPA before you commit money to a shipment or a structure.

If you want to bring goods into the United States or ship Arizona products abroad, Nogales is one of the most practical places to base that work. The city sits on the Mexico border and is a major produce port of entry for Mexico trade, with customs brokers, warehouses, and freight companies on both sides of the line. This guide covers how to start an import export business in Arizona, from forming the entity to the customs paperwork that actually moves freight.

What You Need Before You Start

Gather these items before you file anything. Most delays come from missing paperwork, not from the agencies themselves.

• A business name you want to use, plus a backup name in case your first choice is taken
• An account on the Arizona Business Center at arizonabusinesscenter.azcc.gov for online Corporation Commission filings
• A statutory agent: an Arizona resident with a permanent street address in Arizona, or an entity authorized to do business in Arizona (an LLC cannot serve as its own statutory agent). The agent must accept the appointment in writing on Statutory Agent Acceptance form M002.
• A federal Employer Identification Number (EIN) from the IRS, which you will use for banking, tax filings, and usually as your importer number with CBP
• A business bank account in the entity name
• Supplier and buyer contracts that name the products, prices, incoterms, and delivery points
• A budget that covers state filing fees, a customs bond, broker fees, freight, duties, and fees charged at the border. Get quotes for each line rather than estimating.

Step 1: Decide Whether You Are Importing or Exporting for Yourself or for Others

This is the decision that determines how much licensing you need. Arizona has no state import-export license, and no state license is needed to import or export. The federal question is narrower.

Under 19 CFR 111.2(a)(2), importers and exporters who transact customs business solely on their own account do not need a customs broker license. If your company brings in its own products or sells its own goods abroad, you can file your own entries as the importer of record.

If your company will file customs entries for other businesses, you need a CBP customs broker license. Write this down now, because it changes your staffing plan, your insurance, and your startup budget. Step 5 covers the broker license in detail.

Step 2: Form Your Arizona Entity

Most small import-export businesses form a limited liability company (LLC). The Arizona Corporation Commission handles LLC and corporation filings. The Articles of Organization (Form L010, with instructions L010i) are filed through the Arizona Business Center.

Your name must include “limited liability company” or “limited company,” or one of the abbreviations L.L.C., L.C., LLC, or LC. It cannot contain “association,” “corporation,” “incorporated,” or an abbreviation of those words. It must be distinguishable from existing entity names, reserved names, and registered trade names on the record. If your name includes banking or trust terms such as bank, credit union, deposit, or trust, you need prior written approval from the Arizona Department of Financial Institutions before filing. A name reservation costs $10 and holds the name for 120 days.

The regular Articles of Organization filing fee is $50. Processing times on the Corporations Division sheet posted as of December 29, 2025 were about 9 to 11 business days for regular processing and 2 to 4 business days for expedited processing. Confirm the current times on the Corporation Commission site before you plan a launch date.

Two points catch first-time filers:

• Publication. An Arizona LLC must publish notice unless its statutory agent’s county is Maricopa or Pima. Confirm the publication steps and cost with the Corporation Commission before you file, because they are not covered in this guide.
• No annual report. Arizona LLCs do not file annual reports, and the Corporation Commission confirms there is no LLC annual report fee. Corporations, by contrast, must file one.

If you choose a corporation instead, the Articles of Incorporation for a for-profit corporation cost $60 and are filed with a Certificate of Disclosure. The corporation annual report costs $45 and is due each year in the anniversary month assigned by the Commission. A corporation may request a written extension of up to six months, filed on or before the due date.

Step 3: Choose Your Filing Speed

Expedited review costs $35 above the regular fee, making an expedited Articles of Organization $85 total. Accelerated service is a separate charge added on top of the filing fee:

Service	Added charge	Cutoff
Expedited review	$35 (total filing $85)	Processing of 2 to 4 business days
Next day	$100	Received by 5pm
Same day	$200	Received by 10am
Two hour	$400	Available 8am to 3pm

Accelerated service guarantees examination within the stated window, not approval. A filing can still be rejected or returned, so pay for speed only when your carrier, broker, or supplier schedule truly depends on it.

Step 4: Set Up Your Tax and Local Licenses

Arizona issues no single general statewide business license. What most businesses actually need is a Transaction Privilege Tax (TPT) license from the Arizona Department of Revenue. You need one for retail sales and other taxable business classifications, at $12 per location. Apply through the TPT license page at azdor.gov.

The TPT license matters for import-export firms in a specific way. If you sell goods to Arizona buyers at retail, the Arizona combined state sales tax rate on retail is 5.6 percent, with county and city rates on top. Ask the Department of Revenue how it treats your particular sales, especially sales of goods that leave the state or the country. Do not assume an export sale is exempt without confirming it.

Local rules add another layer:

• City license. Cities commonly require their own business or TPT license on top of the state license. For Nogales, check the city for the current business license fee, because the amount is not settled in this guide.
• County license. Arizona counties issue no general business license.
• Trade name. If you operate under a name other than your registered entity name, you can register a trade name with the Arizona Secretary of State, Business Services Division at azsos.gov. Trade name registration is optional, and it is separate from your Corporation Commission filing. Check the Secretary of State for the current fee.
• Contractor work. If your business installs or builds with the goods you import, the Registrar of Contractors licenses contractors. Confirm whether your work needs a license before you bid jobs.

For taxes on profit, an LLC is generally a pass-through entity, so members pay Arizona’s flat 2.5 percent individual income tax on their share. An LLC that elects corporate treatment pays the corporate income tax of 4.9 percent of net income or $50, whichever is greater. Your CPA should choose the structure with you, using your federal tax position as well as the Arizona rules.

Step 5: Register in CBP’s ACE Portal and Get a Customs Bond

U.S. Customs and Border Protection (CBP) processes imports through its Automated Commercial Environment (ACE) portal, available at cbp.gov. Your company needs an ACE account and an importer number before you can file an entry as importer of record. For most businesses, the importer number is the company EIN.

You also need a customs bond. The bond protects CBP if duties, taxes, or fees go unpaid. Bond size depends on the duties and fees you expect to pay, so ask a licensed customs broker to size it for your first year of volume rather than guessing a number.

Step 6: Decide Whether You Need a Customs Broker License

A customs broker files entries and related paperwork for other people. If your business will do that for clients, you need a CBP customs broker license. The main requirements are:

1. You are a U.S. citizen, at least 21 years old, and of good moral character.
2. You pass the CBP customs broker exam with a score of 75 percent or higher. The exam is given on the fourth Wednesday of April and October.
3. You file CBP Form 3124 within 3 years of passing the exam.

The rules are in 19 CFR 111.11 to 111.13. Check CBP for current registration and exam fees, and for the exam schedule and application steps, before you enroll, because those amounts are not set out in this guide.

Many importers find it more practical to hire a licensed broker than to qualify themselves. Choose one who handles Nogales freight and the Mexico lane, and ask for a written quote that lists every fee you will pay.

Step 7: Understand How Nogales Freight Moves

Nogales is a major produce port of entry for Mexico trade, and the city has brokers and warehouses on both sides of the border. Freight for produce and other goods typically moves through a chain of companies, each with a specific role:

• Mexican export clearance. Goods leaving Mexico generally need a licensed Mexican customs agent (agente aduanal) and a Mexican tax ID. These rules are set by Mexico, so confirm them with a Mexican customs agent before your first shipment.
• U.S. import entry. Once goods cross, a U.S. customs broker or your own ACE account files the entry with CBP and pays duties and fees.
• Warehousing and cross-dock. Many Nogales operations stage freight in cross-border warehouses before delivery to Arizona or other states.

Commercial truck traffic moves through the Mariposa Port of Entry. Schedule your carrier and broker with the crossing hours and inspection times in mind, and build buffer time into your delivery promises.

Step 8: Build Your Paperwork for Each Shipment

Every shipment needs a consistent set of documents. Mismatched numbers between them are the most common cause of holds at the border. For each load, keep:

• A commercial invoice showing the seller, buyer, product description, quantity, unit price, total value, and terms of sale
• A packing list that matches the invoice line for line
• A bill of lading or air waybill from the carrier
• Country of origin information for each product
• A tariff classification (HTS code) for each product, confirmed with your broker
• A certificate of origin where you claim a trade agreement preference, confirmed with your broker

Keep copies of all records for each entry in case CBP asks for them later. Your broker can tell you the specific retention period.

Tips and Common Mistakes to Avoid

• Assuming you need a broker license to import your own goods. Under 19 CFR 111.2(a)(2), a company transacting customs business solely on its own account does not need one. Do not pay for a license you do not need, and do not file entries for others without one.
• Skipping the TPT license. If any of your sales are taxable Arizona retail sales, you need the $12 TPT license per location.
• Forgetting the city license. State licensing is not the end of the list. Confirm Nogales and your other operating cities separately.
• Expecting an LLC annual report. LLCs do not file one. Corporations do, at $45 each year, so the difference should be in your compliance calendar.
• Putting banking or trust words in your name. Those names need approval from the Department of Financial Institutions first, which can delay your filing.
• Underestimating the bond. A bond sized too small can block shipments right when volume grows.
• Ignoring the Mexican side. A clean U.S. entry does not help if the goods were not properly cleared in Mexico.
• Filing with inconsistent documents. Different values or descriptions on the invoice, packing list, and entry invite holds and inspections.

Timeline and Fees at a Glance

Item	Amount or time	Where to confirm
LLC Articles of Organization	$50 regular filing fee	Corporation Commission
LLC processing	About 9 to 11 business days regular, 2 to 4 expedited	Corporation Commission processing sheet
Name reservation	$10 for 120 days	Arizona Business Center
TPT license	$12 per location	Department of Revenue
Nogales city business license	Check the city for the fee	City of Nogales
Customs broker exam	Fourth Wednesday of April and October, 75 percent to pass	CBP
Customs bond and ACE account	Check with a licensed broker	CBP and your broker

Expected Results

Following these steps in order can help you move from an idea to a registered entity, a tax license, and a working customs process without backtracking. Formation alone typically takes about two weeks under regular service, which is consistent with the business day estimates above. CBP registration, bond setup, and your first entry usually take longer, and they depend on your products, your suppliers, and the border.

Nothing in this guide promises any level of revenue, savings, or clearance speed. Results vary with the goods you import, the countries you trade with, and how well your documents match. Treat the timelines here as planning estimates and confirm them with the agencies and your broker before you commit to customers.

Next Steps and Resources

• Arizona Corporation Commission, Corporations Division: azcc.gov/corporations
• Arizona Business Center, online filing and business search: arizonabusinesscenter.azcc.gov/businesssearch
• Arizona Department of Revenue: azdor.gov
• Arizona Secretary of State trade name registration: azsos.gov/business/tntm
• Arizona Small Business Development Center Network: arizonasbdc.com
• U.S. Small Business Administration, Arizona district: sba.gov/district/arizona

For a Nogales operation with Mexico freight, a licensed U.S. customs broker, a Mexican customs agent, and an Arizona CPA are not optional extras. They are the people who keep your entries, your taxes, and your cross-border paperwork correct.

Disclaimer: This article is informational content, not legal or tax advice. Fees, processing times, and rules change, and some amounts in this guide are marked for confirmation with the named agency. Consult a qualified attorney, licensed customs broker, and CPA before forming a business, filing customs entries, or making tax decisions.