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Glossary · Customs & duties
What is IOR (Importer of record)?
The party legally responsible to US Customs for an import: filing the entry, paying duties and fees, and making sure the goods meet US rules.
The importer of record (IOR) is usually the owner or buyer of the goods, or a licensed customs broker they authorize. The IOR is identified on the entry by an importer number, needs a customs bond, and is liable for correct classification, value, country of origin, duty payment and compliance with other agencies' rules, such as those of the CPSC or EPA.
Liability does not end when the goods are released. CBP can review an entry afterwards and claim additional duties or penalties, so the IOR needs accurate records from the supplier and the broker.
Beato can act as importer of record for US shipments, clearing customs through its partner customs broker, or you can import in your own name with your own broker.
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