An Importer of Record (IOR) is the entity or individual who is responsible for all the paperwork and other formal entry requirements for importing goods to the United States. This includes providing the correct entry documents for clearance through customs, the payment of any duties, levies or fines, product classification and certification, and any other requirements the importer is responsible for.
The IOR is usually the party who purchases the goods from the exporter, but they can sometimes be a customs broker or another third-party agent. The IOR is responsible for ensuring that all the legal requirements are met before goods can be cleared through customs.
The IOR is also the party who is responsible for all risks related to clearing the goods. Thus, if there are any problems with the shipment, such as delays or damage, the IOR is responsible for resolving them.
The role of the IOR can vary depending on what Incoterms have been agreed on by the buyer and seller. The type of goods being imported might also have an effect.
Some key responsibilities of an Importer of Record include:
If you’re importing goods into a particular country, it’s important to understand the role of the IOR. If you want to get started as an importer, registering with the CBP as an IOR is the first step.
Related articles:
Importer of Record (IOR): Everything You Need to Know
Foreign Importer of Record: What You Need to Know - USA Customs Clearance

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