The importer of record is the party responsible for making the import entry and meeting the associated customs obligations in the destination country. Exact duties and eligibility depend on local law.
How Importer of Record works in a sourcing process
Name the importer before shipment and confirm it has the registrations, data, authority and broker arrangement needed for the goods.
| Area | What to record |
|---|---|
| Decision | Name the importer before shipment and confirm it has the registrations, data, authority and broker arrangement needed for the goods. |
| Evidence | Record the legal entity, customs identifiers, classification, value, origin, permits, entry, duty and tax payment and post-entry records. |
| Watch point | A supplier offering delivered pricing may not be legally able to act as importer. Confirm the arrangement rather than relying on a shipping label. |
What buyers should verify
Record the legal entity, customs identifiers, classification, value, origin, permits, entry, duty and tax payment and post-entry records.
A supplier offering delivered pricing may not be legally able to act as importer. Confirm the arrangement rather than relying on a shipping label.
