GlossaryEN1 min readUpdated: Jun 24, 2026
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.
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Source: https://www.fedex.com/en-us/shipping/international-importer-of-record.html
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Definition & Explanation
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 IOR service providers frequently assume this role, particularly when foreign companies lack a legal entity in the country of import. Because the IOR carries significant legal and financial exposure, any third-party assumption of this role must be governed by a clearly drafted contractual agreement.
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