What Is an Importer of Record?
An importer of record is responsible for a shipment’s customs entry and import charges; learn how to confirm who holds that role before shipping to US buyers.
An importer of record (IOR) is the person or business legally responsible for a shipment's U.S. customs entry and required import charges. This role identifies who answers to customs, regardless of who transports or receives the parcel.
How importer of record responsibility works
The IOR must file accurate information and pay the shipment's required import charges. U.S. law requires reasonable care. That standard covers item value, tariff code, and duty rate. Those details help CBP decide if the goods can enter and how much duty is due.
An owner or buyer may act as IOR. A licensed broker can also become the named IOR when properly designated. In other cases, the broker files only as an agent for another IOR.
The current duty rule treats unpaid duty as the importer's personal debt. This includes money the importer gave a broker that never reached Customs.
Before accepting the role, compare these three records:
- Signed sales terms: Name who imports the goods and pays each import charge.
- Broker instructions: State whether the broker is the IOR or files as an agent.
- Customs entry: Confirm the legal name and importer number match the agreement.
Why importer of record matters more for dropshippers now
The current de minimis threshold status makes the importer-of-record decision relevant to more direct-to-customer orders.
Before shipping, identify the filer and named IOR. Use the signed sales terms and broker instructions. Confirm that the same party appears on the customs entry. Include its quoted duties, taxes, fees, and service charges in the order's delivery cost.
If the records name different parties, pause the shipment. The supplier, broker, and buyer must agree who will certify the entry and pay its charges. That check keeps a store from accepting importer liability by accident.
Vague supplier terms can leave the seller with surprise charges or a delayed shipment. Before offering direct U.S. shipping, amend the agreement to name the filer and payment duties. Make this change before promising the customer a total cost or arrival date.
FAQ
Can a dropshipper be their own importer of record?
A dropshipper can be its own IOR when it's the U.S. owner or purchaser shown in the entry records. It must submit accurate data, pay assessed charges, and support any correction request with product records.
What if the importer isn't properly designated?
A missing or disputed IOR can delay release because a qualified party must file the entry. The broker or carrier may hold the shipment while the buyer and supplier identify who will certify it.
Does DDP make the supplier the importer of record?
The customs entry identifies the IOR, while DDP assigns import clearance and duties to the supplier. Confirm the named party because a foreign supplier may use an eligible broker or another designated party for clearance.
