Importer of Record

An Importer of Record (IoR) is an individual or legal entity that is responsible for ensuring that goods are imported in accordance with the local customs legislation of a given destination.

An IoR is responsible for the completion of all the required documentation to meet import requirements, in addition to paying duties and taxes. Typically, to act as an Importer of Record, the company must have a registered entity within the country they want to import into.