The importer of record (IOR) is the person or company that customs holds legally responsible for an import: the one named on the entry, answerable for the declared value, classification and origin, and primarily liable for the duties. In the United States the IOR must be the owner or purchaser of the goods, or a licensed customs broker designated by the owner, purchaser or consignee. The key takeaway is that the IOR is a legal role, not a shipping role. The consignee on the bill of lading, the party paying the freight and the broker filing the paperwork can each be a different company, and only one of them carries the customs liability. If you want the current enforcement angle on IOR numbers, see CBP is voiding importer of record numbers; this guide covers the underlying concept.
What is an importer of record?
The statute behind US entry is 19 USC 1484. It says the importer of record must be one of the parties eligible to file the entry documentation: the owner or purchaser of the goods, or a person holding a customs broker licence under 19 USC 1641 who has been designated by the owner, purchaser or consignee. Entry can be made in person or through an agent authorised in writing. CBP's own entry summary instructions (CBP Form 7501) repeat the same definition.
CBP treats "owner or purchaser" broadly, as a party with a real financial interest in the transaction. Its long-standing directive on the right to make entry (Customs Directive 3530-002A) is summarised in CBP rulings as excluding a "nominal consignee", a party named on the shipping documents with no real stake in the goods. A nominal consignee can hire a licensed broker to enter the goods but cannot enter them in its own name. Whether a particular arrangement qualifies depends on the facts, so treat the directive and CBP's rulings, not a summary like this one, as the authority.
Importer of record vs consignee vs buyer vs broker
These roles overlap often, but they are separate. Mixing them up is the most common source of IOR problems.
| Role | What it means | Is it the IOR? |
|---|---|---|
| Importer of record | The party named on the customs entry and liable for duties and accuracy | Yes, by definition |
| Consignee | The party named on the transport document to receive the cargo | Only if it is also the owner or purchaser and chooses to act as IOR |
| Buyer (purchaser) | The party that bought the goods | Can be, if it is the one entering the goods |
| Customs broker | A licensed agent that prepares and files the entry | Usually acts for the IOR under a power of attorney; can appear as IOR when designated |
| Freight forwarder | Arranges transport, and often also customs brokerage | Not by default |
One misconception is worth correcting directly: hiring a broker does not move the liability. Under 19 CFR 141.1, duties are a personal debt of the importer, and paying a broker does not discharge that debt if the broker fails to pay CBP. A customs bond protects the revenue but does not release the importer. See Do you need a customs broker? for how the broker, forwarder and self-filing options compare.
What is the importer of record responsible for?
- Reasonable care. 19 USC 1484(a)(1) requires the importer to use reasonable care when entering goods and when declaring value, classification and rate of duty.
- Accurate declaration. Value, tariff classification, country of origin, quantity and any special programme claims are the IOR's statements, even when a broker typed them in.
- Duties, taxes and fees. The duty debt attaches to the importer, and duties are also a lien on the goods while they are in customs custody.
- Record-keeping. Under 19 CFR 163.4, records relating to an entry are generally kept for five years from the date of entry, with shorter periods for some record types such as drawback and packing lists. See Customs audit readiness for what to keep.
- Correcting mistakes. If the entry was wrong, the IOR is the one who files the correction. Customs post-entry amendments explains how, and 19 USC 1592 and prior disclosure explains the penalty exposure if inaccuracy is found first.
The IOR also needs a customs bond to enter most commercial cargo. The two types and how the amount is set are in US customs bonds explained.
How does Incoterms DDP change who is the importer of record?
Under Incoterms 2020, DDP (Delivered Duty Paid) puts import clearance and the payment of import duties on the seller. In practice that means the seller, or an agent the seller appoints, usually acts as IOR in the destination country. This is a common trap for buyers: a "DDP" quote does not mean the goods arrive without an IOR, it means the seller has taken the role. If the seller is a foreign company, it becomes a non-resident importer (next section), and if it does not have the right bond and registration, the shipment can stall at the border.
Whether a foreign seller can lawfully act as IOR also depends on its connection to the goods. A seller that still owns the goods at import has a clear case; a seller that has already transferred title to the buyer is a harder one. Confirm the point with a licensed broker before agreeing DDP terms. The commercial differences between DDP, DAP and FOB are in DDP vs DAP vs FOB.
Can a foreign company be the importer of record in the US?
Yes. A foreign company can be IOR, but it needs more than a domestic importer. The pieces CBP and the regulations point to are:
- An importer number. CBP Form 5106 (Create/Update Importer Identity) registers the entity. The number can be an IRS employer identification number, a Social Security number or a CBP-assigned number. CBP assigns its own number to foreign businesses and individuals that have no EIN or SSN.
- A bond. Under 19 CFR 141.18, a nonresident corporation making entry for consumption must file a bond on CBP Form 301 with a resident corporate surety.
- A resident agent. The same section requires a resident agent in the state where the port of entry is located, authorised to accept service of process against the corporation (with a variation for remote-location filing).
- A licensed broker. In practice the entry is filed electronically by a US customs broker under a power of attorney, and the non-resident remains the legally responsible party.
Which documents a given broker or surety asks for, such as incorporation papers or identification for officers, varies. Treat those as practical requirements to confirm, not as a fixed CBP checklist, and check the current instructions on the Form 5106 before filing. The form is the starting point for being in CBP's system, and accuracy on it now matters more than it used to.
What are the risks of a third-party IOR service?
Some companies sell an "IOR service": they act as the importer of record on a foreign seller's shipments, often using their own importer number and bond. It can be a legitimate way to ship DDP into a country where the seller has no entity. It also concentrates risk in a party you may not control:
- The service, not you, is named on the entry. It is the one CBP will pursue for duties and for inaccurate declarations, and the service will usually pass that cost back under its contract.
- The service relies on the seller or buyer for value, classification and origin data. If those inputs are wrong, the service's number and your shipments are both exposed.
- An importer number that CBP voids for incomplete or inaccurate data can strand every shipment filed under it. See what to check and do not repeat the same mistakes in your own paperwork.
- Ownership matters. CBP looks for a genuine financial interest in the goods before it accepts a party as owner or purchaser, so check how the service says its arrangement meets the right-to-make-entry rule.
- Records and refunds sit with the IOR, which affects duty drawback, tariff refunds and audits.
Before using one, ask who holds the bond, who pays duties and when, who keeps the records and for how long, and what happens to your goods if the service fails to pay.
Who is the importer in the EU?
The EU does not use the phrase importer of record. The Union Customs Code (Regulation 952/2013) works with the declarant, the person who lodges the customs declaration in their own name or on whose behalf it is lodged, and the customs representative, who can be appointed by any person under Article 18.
- Direct representation: the representative acts in the name of and on behalf of the principal.
- Indirect representation: the representative acts in its own name but on behalf of the principal. In that case the person on whose behalf the declaration is made is also a debtor, so the principal does not escape liability.
- Establishment: a customs representative must be established in the EU customs territory, and under Article 170 the declarant must also be established there, with exceptions for transit, temporary admission, occasional declarants where customs consider it justified, and some neighbouring third-country cases.
- EORI: every trader needs an Economic Operators Registration and Identification number. A business not established in the EU registers with the customs authority where it first lodges a declaration or applies for a decision.
For a non-EU business the usual route is therefore an EU-established representative acting directly or indirectly. Member States set conditions on how representatives operate, so confirm with the national customs authority. This is a high-level summary of the rule as of October 2026; the EU customs framework is under reform, so check the current text.
What about the UK importer and the UK EORI?
The UK applies similar logic after Brexit. Goods entering Great Britain need a declaration, usually on the Customs Declaration Service (CDS), and the trader needs a GB EORI number. GOV.UK states that anyone you appoint to deal with customs for you must be established in the UK for customs, and that you stay responsible for due diligence on your own declarations even after you appoint them. Liability depends on whether the representative acts directly or indirectly and on your agreement with them. A non-UK business therefore generally needs a UK-established representative. The practical steps, including postponed VAT accounting, are in UK import customs declarations: CDS, EORI and postponed VAT.
What to do next
- Decide who owns the goods at the point of import, and write that into the sales contract alongside the Incoterm. That decision usually determines who can act as IOR.
- If you are a foreign seller shipping DDP, ask a licensed broker whether you need a bond, a resident agent and a CBP importer number before you quote.
- If you use a third-party IOR service, get the answers to the bond, payment, records and failure questions above in writing.
- Keep entry records for the full retention period, and check your importer record details (address, number, contacts) are accurate and current.
If you need a customs broker or forwarder that handles importer-of-record work for a specific country, you can search the CargoLinked directory, where more than 29,300 logistics companies are searchable by country and service. If you have a shipment to quote, the public requests board lists freight that shippers have posted for forwarders to quote on directly.
This article is general information, not legal, tax or customs advice. Customs rules change and depend on your facts, so confirm requirements with the issuing authority (CBP, the EU member state customs authority or HMRC) or a licensed customs professional before you file.
