Importer of record
Also called: IOR · ithalatçı
The party legally responsible for an import, including correct declaration, payment of duties and compliance with regulations. The term is used formally in the US; in the EU and UK the equivalent roles are the declarant and the debtor, and only an entity with an EORI number established in the territory or using a representative can act.
In practice
Overseas sellers that want to ship duty paid need a legal entity, a non-resident importer arrangement or an indirect representative to act as importer.
USA
EU
UK
TürkiyeRelated terms
- Customs representative
- A person appointed to act on another's behalf in dealings with customs. Under direct representation the representative acts in the name and on behalf…
- EORI number
- A unique identifier for businesses and persons dealing with customs in the EU, issued by the member state where they are established, or by the first…
- DDP
- The Incoterms rule placing the most obligation on the seller: the seller delivers goods cleared for import at the named destination and bears all…
- Customs bond
- A US contract between the importer, a surety company and CBP guaranteeing payment of duties, taxes and penalties and compliance with regulations. A…