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The Importer of Record, usually shortened to IOR, is the party legally responsible for the customs entry when goods are imported into the United States.
For a business buying goods from an overseas supplier, this will often be the U.S. buyer. Other arrangements are possible. A foreign company can import into the United States under the appropriate setup, and U.S. customs law also allows a properly authorized licensed customs broker to make entry in certain circumstances.
The key decision is who will act as Importer of Record before the entry is filed. The name on the purchase order, the consignee on the bill of lading, and the company paying for the goods do not automatically answer that question.
Under 19 U.S.C. § 1484, the Importer of Record has responsibility for using reasonable care when entering, classifying, and valuing the merchandise and for supplying the information CBP needs to assess duties and determine whether other import requirements have been met.
If you are arranging your first shipment, our broader guide to importing goods into the United States explains where the Importer of Record fits into the complete process.
The Importer of Record is the party accountable to U.S. Customs and Border Protection for the entry.
A customs broker can prepare and transmit the entry, but the importer and its suppliers still provide the underlying information. The importer needs to know what the merchandise is, how it should be valued, where it was made, and whether another government agency regulates it.
Classification is a good example. Your supplier may give you an HS code, and your broker can review the U.S. classification, but the importer remains responsible for exercising reasonable care over the information declared to CBP.
The same applies to value. If tooling, assists, royalties, related-party pricing, or other circumstances affect customs value, the broker needs to know. An invoice total alone does not settle every valuation question.
The Importer of Record also remains responsible for duties and other customs debts associated with the entry. Paying duties through a customs broker does not transfer that liability away from the importer if the money is not ultimately paid to CBP.
Several companies can appear on the same shipment. Their roles are different.
| Party | Main role in the shipment |
|---|---|
| Importer of Record | The party legally responsible for the customs entry and the information declared to CBP. |
| Customs broker | A licensed party that can prepare and file customs entries on behalf of an importer. |
| Ultimate consignee | The party in the United States to whom the merchandise is ultimately delivered or consigned for entry purposes. It may be the same company as the IOR, but it does not have to be. |
| Freight forwarder | Arranges transportation and related freight services. A forwarder does not become the Importer of Record simply because it arranged the shipment. |
CBP entry rules specifically provide separate fields for the Importer of Record number and ultimate consignee number. When they are the same company, you can use the same number for both. (19 CFR – 141.61)
This becomes particularly relevant when goods are delivered directly to a warehouse, fulfillment center, customer, or another company location. The delivery address does not, by itself, decide who is responsible for the customs entry.
Usually, no.
In the normal broker-client relationship, the importer remains the Importer of Record and gives the licensed broker authority to conduct customs business on its behalf.
Current customs broker rules require the broker to execute its customs power of attorney directly with the Importer of Record, rather than obtaining it through a freight forwarder or another third party. (19 CFR – 111.36)
A1 Worldwide Logistics follows this structure in its customs brokerage onboarding. The importing company or individual provides its importer information and authorizes A1 to act as its customs broker.
That means signing a power of attorney does not transfer your role as Importer of Record to A1. It gives A1 authority to handle customs business for you.
U.S. customs law allows a properly designated, licensed customs broker to qualify to make entry in certain circumstances. CBP’s broker guidance also distinguishes this situation from the normal arrangement where the broker acts as the Importer of Record’s agent.
Do not assume that buying brokerage services includes a third-party Importer of Record service.
If a transaction is structured around someone other than the buyer acting as IOR, establish that arrangement before the goods ship. The customs broker, freight forwarder, overseas supplier, and buyer should all share the same understanding of who is making the entry.
CBP uses an Importer of Record number to identify the importing party.
For a U.S. business, the number is commonly based on its Employer Identification Number, or EIN. An individual may use a Social Security Number. Businesses or individuals without one of those numbers can, where appropriate, obtain a CBP-assigned importer number.
CBP explains these options in its Importer Numbers guidance.
CBP creates or updates the importer identity record using CBP Form 5106. The current CBP Form 5106 asks for the legal business details and how the identification number will be used.
A1’s brokerage onboarding asks for the importing entity’s EIN, Social Security Number, or Customs-assigned number as appropriate.
If you don’t yet have an importer number, mention it when you first contact your broker. It is better to handle importer setup before the entry is due than to discover the issue after the cargo arrives.
Yes. A company does not necessarily need to form a U.S. corporation simply to import commercial goods into the United States.
A foreign corporation can act as a nonresident importer, but additional requirements apply. Under 19 CFR § 141.18, a nonresident corporation making a consumption entry must have a qualifying resident agent who can accept service of process and must have the required customs bond with a resident corporate surety.
CBP also confirms that a foreign company can import without having a separate U.S. Importer of Record, provided the required nonresident arrangements are in place. (CBP guidance for foreign companies)
The company may also need a CBP-assigned importer number if it does not have a U.S. EIN.
For a foreign seller planning regular U.S. shipments, consider this before deciding how the commercial terms will work. Who imports the goods affects customs paperwork, bond arrangements, duty payments, recordkeeping, and the relationship with the broker.
This is one area where businesses get into trouble because they treat the sales term and the customs setup as the same thing.
Under DDP (Delivered Duty Paid), the seller is responsible under Incoterms® 2020 for import clearance and the associated import duties and taxes. The International Chamber of Commerce describes DDP as the rule that places the greatest level of responsibility on the seller. (ICC explanation of DDP)
That contractual responsibility does not override U.S. customs law.
The company entered as Importer of Record still has to qualify to make the U.S. entry. A foreign seller using DDP may therefore need a nonresident importer setup or another valid arrangement.
If an overseas supplier offers you a DDP price, establish these points before agreeing to the shipment:
Do not give a supplier permission to use your company’s EIN as the Importer of Record simply because its quote says DDP unless your company has agreed to take that role.
Under DAP (Delivered at Place), the position is different. Under the Incoterms® rule, the buyer is responsible for import clearance. The parties still need to arrange the actual U.S. customs entry correctly.
They can be the same business, but they are separate concepts.
The Importer of Record is responsible for the customs entry. The ultimate consignee identifies the U.S. party associated with receiving the imported merchandise.
CBP’s entry rules require both pieces of information. When the same company fills both roles, the regulations allow you to report the importer number for both. (19 CFR – 141.61)
Consider a U.S. company importing inventory but sending it directly to a third-party warehouse. The U.S. company may remain the Importer of Record while the warehouse appears as the ultimate consignee.
Similarly, sending a container directly to your customer’s facility does not automatically make the customer responsible for your customs entry.
Settle these roles before finalizing the shipping documents, especially when the buyer, importer, delivery location, and party paying the freight are different companies.
Many commercial entries require a customs bond.
The bond secures obligations owed to CBP, including duties, taxes, and fees. The bond is tied to the importer and its customs activity, not a general insurance policy for the cargo.
Businesses importing repeatedly may be better suited to a continuous bond, while an importer making an occasional shipment may use a single-entry arrangement where appropriate.
Our guide to single-entry and continuous customs bonds explains the difference in more detail.
Tell your broker if your company already has a bond. Providing the Importer of Record number allows the broker to check the setup rather than assuming a new bond is needed.
The customs entry does not disappear from your responsibilities after delivery.
Under the general CBP recordkeeping rule, you generally retain records required for an entry for five years from the date of entry, although specific exceptions apply to certain records and transactions. (19 CFR – 163.4)
Keep the records that support what was declared. Depending on the import, that can include invoices, transportation records, classification support, origin information, permits, agency documentation, and correspondence used to establish the treatment of the goods.
A useful habit is to obtain the completed entry information from your broker and review it against your own product and transaction records. If something changes for the next shipment, such as the supplier, product composition, price, manufacturing location, or model, tell the broker rather than assuming the previous entry can simply be copied.
U.S. customs law does not treat the broker as the only party responsible for getting the entry right.
The Importer of Record must use reasonable care to enter, classify, and value the merchandise and to provide other information needed by CBP. CBP’s Reasonable Care guidance outlines the steps businesses should consider to meet that responsibility.
For an importer, this means being able to explain the information given to the broker.
If a supplier provides a vague invoice description, the importer should be able to provide enough product information to identify the goods. If a tariff classification has been used for years but nobody knows why, it may need review. If another government agency regulates the product, the broker needs the relevant product information rather than finding out only after CBP raises a question.
Using a licensed customs broker can help with classification, entry preparation, customs bonds, filings, and communication with CBP. The importer still needs to give the broker accurate information and raise anything about the transaction that could change the entry.
Start by establishing what has already been arranged.
Get the commercial invoice and bill of lading or air waybill, and identify the agreed shipping term. Find out whether a customs broker has already been appointed and whether an entry, bond, or advance filing has been submitted.
If the supplier says it is handling customs, ask for the broker’s details and the name of the company being used as Importer of Record.
For an ocean shipment subject to Importer Security Filing, importer information is needed before arrival and most ISF data is due before the cargo is loaded for the United States. Waiting until the vessel reaches port can leave several separate issues to resolve at once.
Our U.S. customs clearance process guide explains what the broker needs before arrival and what happens through release.
If the goods have already arrived and the entry cannot proceed, send the broker any notice or message you have received rather than trying to diagnose the problem from a tracking status alone.
A1 Worldwide Logistics provides U.S. customs clearance services for commercial imports entering through U.S. ports and airports.
For a new brokerage account, we need to establish the legal entity acting as Importer of Record and obtain the information required to prepare the customs work. The importer signs a customs power of attorney giving A1 authority to act as its broker.
When you contact us, send the company name, whether the importing entity is U.S. or foreign, and your EIN or CBP-assigned importer number if you already have one. Include the commercial invoice and tell us what is being imported, where it is coming from, and when it is expected to arrive.
If the supplier has quoted DDP or says customs clearance is already included, tell us that too. Identifying who has been assigned the Importer of Record role is one of the first things to resolve before filing another entry.
For questions about brokerage fees and government charges, see our customs clearance cost guide.
Call 305-821-8995 to discuss your shipment with A1 Worldwide Logistics.
Regulatory note: Checked against current CBP guidance, Title 19 of the U.S. Code and Code of Federal Regulations, and ICC Incoterms® guidance on September 22, 2026. This is general guidance, not legal advice. The correct Importer of Record setup depends on the parties to the transaction and the import facts. Establish foreign-company and third-party IOR arrangements before shipping.
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