IOR (Importer of Record)

🔓 Understand the party legally responsible for ensuring that imported goods meet US customs requirements.

An Importer of Record (IOR) is the individual or entity responsible for ensuring that imported goods comply with applicable US customs laws and regulations. The IOR is responsible for matters including the accuracy of entry documentation, payment of applicable duties, taxes and fees, and meeting relevant import requirements. Depending on the transaction, the IOR may be the owner or purchaser of the goods, or a licensed customs broker acting with the required authorisation. Identifying the correct IOR is particularly important when reviewing customs entries, duty payments and eligibility for IEEPA tariff refunds.

Identify. Understand. Act. Build Expertise.

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