GlossaryCustoms and trade
Importer of record (IOR)
The party legally responsible for an import: its classification, value, compliance and payment of duties and taxes.
The importer of record (IOR) is the person or company named on the customs entry as responsible for the goods. The IOR must make sure the goods are correctly classified and valued, that all required documents are filed, and that duties, taxes and fees are paid.
In DAP shipments the buyer usually acts as importer of record. In DDP shipments the seller, or a service acting on the seller's behalf, takes on the role. Non-resident companies can act as IOR in the U.S. but generally need a customs bond and an agent.
Learn more in our Cross-border shipping articles.
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