---
title: "Importer of Record"
description: "An importer of record is the entity or individual responsible for all entry documents required by CBP (Customs Border Protection), as well as for product classification, payment of duties, and any other import obligations."
language: en
canonical: https://www.flexport.com/glossary/importer-of-record/
lifecycle: live
dateModified: 2026-10-08T14:58:15Z
topics:
  - "Customs & Compliance"
  - "Classification"
  - "Customs Brokerage"
---

# Importer of Record

An importer of record is the entity or individual responsible for all entry documents required by CBP (Customs Border Protection), as well as for product classification, payment of duties, and any other import obligations.

## What is an importer of record (IOR)?

An importer of record is the entity or individual who is responsible for all entry documents required by CBP (Customs Border Protection) and for the product classification and payment of duties, as well as any other import obligations.

Additional documentation is required if you are importing into the U.S. as a [foreign importer of record](https://www.flexport.com/help/foreign-importer-of-record/).

The importer of record for shipments into the EU (European Union) needs to be established in the EU; see [Importing into the EU: FAQs](https://www.flexport.com/help/eu-imports-faq/).

## Who can act as the importer of record?

The IOR is usually the buyer, the consignee or another party that owns the goods at the time of import. A customs broker files the entry on the IOR's behalf, but the IOR keeps the legal responsibility. In the U.S., an IOR typically needs a Customs bond and an importer identification number, depending on the entity.

## Why does the IOR matter?

The IOR is liable for duties, taxes and penalties on the entry, and for the accuracy of what's declared, such as the product classification and value. Naming the right IOR early helps you avoid delays and unexpected costs at the border.

Back to the [full glossary](https://www.flexport.com/glossary/).

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*This is a markdown version of [https://www.flexport.com/glossary/importer-of-record/](https://www.flexport.com/glossary/importer-of-record/) for AI/LLM consumption.*