{"@context":"https://schema.org","@type":"DefinedTerm","name":"Importer of Record (IOR)","description":"The Importer of Record (IOR) is the party legally accountable to customs authorities for an import transaction – responsible for correct tariff classification, customs valuation, timely filing of entry documents, and full payment of applicable duties, taxes, and fees. The IOR must also ensure compliance with all import regulations and trade restrictions in the destination country. Crucially, the IOR need not be the owner of the goods: licensed customs brokers, freight forwarders, or specialist I","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/importer-of-record-ior","inLanguage":"en","dateModified":"2026-06-24T07:05:22.896289","citation":"https://www.fedex.com/en-us/shipping/international-importer-of-record.html","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/importer-of-record-ior","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Importer of Record (IOR) · The Importer of Record (IOR) is the party legally accountable to customs authorities for an import transaction – responsible for correct tariff classification, customs valuation, timely filing of entry documents, and full payment of applicable duties, taxes, and fees. · Quelle: https://www.fedex.com/en-us/shipping/international-importer-of-record.html"}