Importer of Record

The Importer of Record (IOR) is the person responsible for handling all supporting Customs documentation and payments on an import into the US. 

This person is responsible for ensuring that all imported cargo meets all legal and Customs requirements. The importer of record can be the owner of the goods, but another party may also be designated, such as a customs broker. In essence, the IOR becomes the temporary owner of an import during the importation process, making them fully responsible for compliance. 

Some examples of an IOR’s responsibilities include: 

• Ensuring that product codes and classifications are correct 
• Providing the correct documentation for relevant licenses, permits, and local rules and regulations concerning the import 
• Handling all payments, duties, tariffs, taxes, and other fees, along with the accompanying paperwork 

It is worth noting that some US government agencies have the power to overrule the importer of record if they determine that an import poses a sufficient threat to the US.  

If you are a foreigner not resident in the US, you will need to register as a foreign importer of record. This is a pathway that allows foreign importers to still access the American market even when they don’t have a presence in the US.