Entry and clearance
Importer of Record (IOR)
The importer of record (IOR) is the party responsible for an entry. It pays the duties and answers to CBP for compliance with the import rules.
What does Importer of Record (IOR) mean?
The importer of record is the owner or purchaser of the goods. It can also be a licensed customs broker that the owner, purchaser or consignee designates.
The IOR is liable for all duties and for all legal requirements of the import. The duty is a personal debt to the United States (19 CFR 141.1(b)). A payment to a broker does not end the debt if the broker does not pay CBP.
The IOR must use reasonable care for the classification, the value and the other entry data. Each IOR needs an identification number through CBP Form 5106, and CBP can void that number for inaccurate data.
For entry type 13 mail, a consignee that is not the owner or purchaser must use a broker as importer of record. An example is a foreign postal operator.
What does it mean for your shipment?
Decide early which party acts as importer of record, because that party carries the duty liability. Ask your broker to show the importer of record on each quote.
Allied CHB, licensed customs broker, CBP filer code 9AJ.
Where does this come from?
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All glossary terms · General information, not legal advice.