An Importer of Record, or IOR, is the person or business legally responsible for bringing goods into a country and ensuring the import complies with customs laws. The IOR is responsible for accurate customs declarations, tariff classification, valuation, country of origin, permits, admissibility requirements, and payment of duties, taxes, and fees. A customs broker can file entries on the importer’s behalf, but the Importer of Record remains accountable for the accuracy and compliance of the import transaction.
The Importer of Record (IOR) is the party legally responsible for ensuring that imported goods comply with all U.S. laws and regulations, and for paying all applicable duties, taxes, and fees. CBP holds the IOR liable for the accuracy of customs entries.
Key IOR Responsibilities
- Filing accurate customs entries with correct classification, valuation, and country of origin
- Paying all duties, taxes, and fees at the time of entry
- Complying with FDA, USDA, and other partner government agency requirements
- Maintaining import records for five years
- Exercising reasonable care in all aspects of the import process
Who Can Be the IOR
- The U.S. buyer or consignee is most commonly the IOR
- A customs broker can act as IOR under a power of attorney
- Foreign sellers under DDP Incoterms must have a U.S. presence or an approved agent
For related logistics context, see glossary entries on Customs Entry, Customs Bond, CBP, and Reasonable Care.
