The Importer of Record in U.S. Import Customs Operations

Definition of the Importer of Record

The Importer of Record (IOR) is the legal entity responsible for ensuring compliance of goods and the regularity of the clearance process when importing into America.
 

Entities that can assume the role of IOR

The role of the Importer of Record can be assumed by:

• The owner of the goods;
• The buyer of the goods;
• The consignee, that is, the individual or entity receiving the shipment.

In America, it is quite rare for a customs broker to assume the role of Importer of Record. It is important to emphasize that the Importer of Record does not necessarily coincide with the owner of the goods but can be represented by any of the aforementioned entities, provided they are duly authorized.

In reality, anyone who agrees to take responsibility for import customs operations in America can assume the role of Importer of Record.
 

Responsibilities of the Importer of Record when importing goods into America

The Importer of Record is responsible for:

• Ensuring full compliance of the imported goods with U.S. customs and regulatory provisions;
• Paying import duties, tariffs, and any possible taxes or levies as provided by U.S. customs regulations;
• Preparing and submitting all documentation for customs clearance of goods in America.