Glossary
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Importer of Record (IOR)

Importer of Record (IOR)

The Importer of Record (IOR) is an entity legally responsible for ensuring that imported goods comply with customs regulations and for paying applicable duties or taxes.

The Importer of Record (IOR) is a designated legal entity tasked with the responsibility of navigating a shipment through customs, ensuring strict compliance with the import regulations and restrictions of the destination country. The IOR assumes liability in the event that the shipment fails to align with the import laws and regulations of the destination.

Acting as the official representative of the importing party, the IOR shoulders the accountability for accurate documentation, classification, and valuation of the goods. This role is critical in streamlining the customs process, facilitating smooth cross-border transactions, and mitigating potential import risks.

The Importer of Record plays a central role in international logistics, requiring a comprehensive understanding of the destination country's import regulations and a commitment to compliance throughout the importation process.

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