Freight glossaryCustomsInternational Shipping
Importer of Record (IOR)
Definition
The importer of record (IOR) is the party responsible for an import entry: making sure it is correct and that duties, taxes and fees are paid.
What it means
CBP regulations define the importer as "the person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on his behalf."[1] By statute, the importer of record must be a party eligible to make entry, which means the owner or purchaser of the goods, or a licensed customs broker designated by the owner, purchaser or consignee.[2]
The role carries the liability even when someone else does the paperwork: CBP says the importer of record is "ultimately responsible for the correctness of the entry documentation."[3]
Example
A retailer buys goods from an overseas factory on terms where the retailer imports them. The retailer is the importer of record, posts the customs bond and pays the duties, even though its customs broker files the entry.
Related
Related terms
- Customs BrokerA customs broker is a person or company licensed by U.S. Customs and Border Protection to conduct customs...Glossary
- Customs BondA customs bond is a financial guarantee filed with CBP that the importer will pay duties, taxes and charges...Glossary
- Commercial InvoiceA commercial invoice is the seller's invoice for imported goods; U.S. Customs uses it to identify, value and...Glossary
- Importer Security FilingThe Importer Security Filing (ISF, often called 10+2) is advance shipment data that must be filed...Glossary
Related questions
- Do I Need a Customs Broker to Import Goods?Not legally. U.S. law requires a customs broker's license only for conducting customs business on behalf of...Answer
- What Documents Are Needed to Import a Container into the U.S.?For a typical ocean import: an Importer Security Filing made before the container is loaded abroad, the bill...Answer
Sources
- Legal Information Institute, Cornell Law School, “19 CFR § 101.1, Definitions,” Federal regulation. Accessed September 30, 2026.
- Legal Information Institute, Cornell Law School, “19 U.S. Code § 1484, Entry of merchandise,” Federal statute. Accessed September 30, 2026.
- U.S. Customs and Border Protection, “Tips for New Importers and Exporters,” Government guidance. Accessed September 30, 2026.
General operational information, not legal, customs or regulatory advice. Rules and rates change; confirm current requirements with the agency, carrier or contract that governs your shipment.