Importer of record

In the US customs context, the importer of record, or IOR, is the registered party responsible for importing goods and meeting applicable customs requirements. DHL also identifies responsibility for duties.[1] The term must be tied to the destination jurisdiction; it is not a globally identical role that can automatically be equated with European import obligations.

For a cross-border store shipment, establish who holds that responsibility and which business and declaration details are used. Do not assume the carrier is automatically the responsible importer. Align the actual import role, representation and cost arrangements. For another destination, check local terminology and obligations rather than transplanting a US process unchanged.