The importer of record (IOR) is the party responsible for the entry: for paying duties and fees, for the accuracy of the information declared and for meeting all import requirements. The IOR is identified to CBP by an importer number, such as an EIN, a CBP-assigned number or, for individuals, a Social Security number.
A licensed customs broker acts for the importer under a power of attorney, which authorizes the broker to transact customs business on the importer’s behalf. Choose your IOR carefully: the responsibility stays with that party even when a broker files the paperwork.
For informational purposes only; not legal advice. Import rules, duties and fees change. Please contact us for detailed information about your situation.