Importer of record (IOR) is the legally responsible party for U.S. import. Foreign companies often need a U.S.-based IOR for compliance reasons. Service options: own U.S. entity, distributor as IOR, dedicated IOR service provider. Each has different liability allocation and operational implications.
This guide covers Importer of Record Service. Importer education spans setup, ongoing operations, and compliance program design.
Practical implementation depends on company size, sector, and operational structure.
IOR responsibilities
Files entry summary, pays duty, bears penalty exposure, holds drawback rights, liable for false statements.
Service options
Own U.S. entity (best control, highest setup cost). Distributor as IOR (operational simplicity, indemnification needed). Dedicated IOR service.
Liability allocation
IOR bears primary liability. Indemnification agreements with foreign principals address allocation between parties.
Common configurations
Foreign manufacturer + U.S. distributor as IOR. Foreign manufacturer + own U.S. subsidiary. Foreign manufacturer + IOR service.
Frequently asked questions
When does this apply?
Most relevant for SMB importers facing the named situation or considering the named strategy.
What documentation is needed?
Standard CBP forms plus topic-specific records.
What is the timeline?
Initial assessment 2-4 weeks; complex implementation 8-16 weeks.
What does this cost?
Project work typically $5,000-$25,000. Ongoing retainer for active operations.
How do I begin?
Book a 15-minute scoping call. We confirm fit before any engagement.
Get started
Engage on importer setup or compliance program design.