Cross-border & sourcing

Importer of record

IOR

Definition

The party legally responsible for a shipment's entry into the US — accurate classification, duty payment, and compliance with every applicable regulation. For a South Asian exporter this is typically your US entity, or you as a foreign importer of record with a customs bond and a broker.

Defined in The US Compliance Checklist for South Asian Exporters.

Where Importer of record comes up

The guides that put this term to work, rather than just defining it.

South AsiaFreight & Customs: The Manufacturer's First Shipment

Related terms

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All 112 terms

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