What Is an Importer of Record (IOR)? A Complete Guide for Global Logistics Compliance

As global supply chains grow increasingly complex, understanding the role of the Importer of Record (IOR) is essential for companies importing goods into the United States, Canada, and beyond. Whether you’re a growing ecommerce brand, a multinational distributor, or a DTC business expanding overseas, selecting the right IOR structure can make or break your international logistics success.

At Daguer Logistics, we help clients navigate the IOR process while ensuring customs compliance, minimizing regulatory risks, and optimizing time-to-market.

This comprehensive guide breaks down everything you need to know about IORs—including responsibilities, documentation, legal implications, and how Daguer Logistics can act as your trusted Importer of Record.

What Is an Importer of Record?

The Importer of Record is the designated legal entity responsible for ensuring that imported goods comply with the laws and regulations of the destination country. The IOR:

· Files all customs documentation

· Pays duties, tariffs, and taxes

· Ensures regulatory compliance

· Is held legally and financially accountable for the import process

Without an authorized IOR, a shipment cannot legally clear customs.

Quick Definition: The IOR is listed on entry documentation and is liable for penalties, errors, or non-compliance if any legal issue arises with the import.

What Is the Exporter of Record (EOR)?

Just as the IOR manages inbound goods, the Exporter of Record (EOR) is responsible for ensuring that goods leaving a country comply with export regulations.

An EOR:

· Ensures export licenses are valid

· Classifies goods correctly

· Manages export declarations and clearance

At Daguer Logistics, we help clients coordinate both IOR and EOR responsibilities to streamline international trade.

Key Responsibilities of the Importer of Record

Acting as an IOR is more than just accepting delivery. The IOR is expected to:

1. Ensure Accurate Product Classification

Using the correct HS codes is essential to determine duties and eligibility for import.

2. Declare Accurate Value of Goods

Commercial invoices must reflect true transaction values, including discounts, freight, and insurance.

3. Manage Compliance Documentation:

· Commercial Invoice

· Packing List

· Certificate of Origin

· Import Licenses/Permits

· Power of Attorney (if acting on behalf of someone else)

4. Pay Duties, Tariffs, and Taxes

Each country has its own customs duty rates, VAT/GST thresholds, and fee structures.

5. Maintain Records

In the U.S. and Canada, importers are required to retain import documents for a period of up to 5–7 years.

6. Assume Risk

If the shipment includes dual-use goods or is subject to regulatory scrutiny, the IOR bears the legal consequences.

What Documents Does an IOR Need to Provide?

To legally clear goods through customs, the IOR must submit or provide:

· Product Classification – HS codes and duty classifications

· Commercial Invoice – For customs valuation

· Import/Export Licenses – Depending on country and product type

· Import Permits – For restricted items (e.g., electronics, medical equipment, agricultural goods)

· Duty/Tax Paperwork – Proof of payment or deferred accounting where allowed

· Power of Attorney – If a third party or customs broker is acting on their behalf

Each country has different customs nuances. Daguer Logistics ensures documentation complies with:

· U.S. Customs and Border Protection (CBP)

· Canada Border Services Agency (CBSA)

· Other governing agencies (e.g., FDA, EPA, USDA, CFIA)

Who Can Act as an Importer of Record?

To be recognized as an IOR, the entity must:

1. Be a Locally Registered Entity

You must have a physical and legal presence in the country of import. Foreign businesses cannot act as IORs in the U.S. or Canada without partnering with a local entity like Daguer Logistics.

2. Be the Consignee, Owner, or Purchaser

If your company is receiving and paying for the goods, you can act as the IOR—provided you are legally registered in the destination country.

3. Use a Licensed Customs Broker or IOR Service

In complex cases (dual-use goods, multi-country supply chains), it’s common to outsource the IOR function to a licensed customs broker or designated IOR partner like Daguer Logistics.

Key IOR Definitions

1. Consignee

The recipient or end-user of the goods. May also be the IOR.

2. Exporter

The entity legally responsible for shipping goods out of a country.

3. Customs Broker

A licensed intermediary that manages customs clearance and documentation.

4. Owner/Purchaser

The company or individual financially responsible for the imported goods.

Country-Specific IOR Challenges

United States (U.S.)

· Requires EIN or IRS-issued importer number

· Regulated by CBP, FDA, FCC, and EPA

· Foreign companies must appoint a U.S.-based IOR partner

Canada

· Requires a Business Number (BN) with an import/export RM extension

· Must follow CBSA regulations

· Importers may be subject to GST, excise taxes, and provincial fees

European Union

· Requires a VAT-registered IOR entity

· Must meet import safety/security filing (ICS2) and customs valuation rules

Compliance Risks for IORs

Being listed as the IOR on import documentation comes with substantial legal exposure:

1. Monetary Penalties – Errors in valuation, classification, or documentation can result in fines.

2. Delays and Seizures – Customs may withhold shipments for inspections or missing data.

3. Criminal Liability – Fraudulent activity or misrepresentation can result in criminal charges.

4. Agency Enforcement – Government entities like the FDA or EPA may override clearance if the goods are non-compliant.

Daguer Logistics proactively manages these risks through:

· Internal compliance audits

· Pre-clearance documentation reviews

· Real-time customs clearance support

Why Partner with Daguer Logistics as Your IOR?

Daguer Logistics simplifies the IOR process with:

· U.S. and Canadian Entity Registration

· Import License and Permit Management

· Tariff Classification and Duty Calculation

· Document Preparation and Filing

· Customs Clearance via Licensed Brokers

· Multi-Modal Fulfillment Integration (Air, Sea, Truck)

We serve global ecommerce brands, aerospace firms, and medical importers that need full-service support entering North American markets.

Fulfillment + IOR: The Competitive Advantage

Using Daguer Logistics for both IOR compliance and ecommerce fulfillment enables:

· Faster customs clearance

· Lower compliance risk

· Streamlined inventory movement from port to warehouse

· Direct integration with Shopify, Amazon, and other channels

Conclusion: Stay Compliant, Ship Confidently

The Importer of Record plays a pivotal role in global logistics. Choosing the right IOR partner ensures legal compliance, smooth customs clearance, and timely delivery—especially when expanding to new markets.

With Daguer Logistics, your business gains:

· Expert IOR services across the U.S. and Canada

· Integrated fulfillment solutions

· Reduced shipping delays and legal risk

· A seamless path to global expansion

Frequently Asked Questions (FAQs)

1. Can a foreign company be an IOR in the U.S. or Canada?

No. You must appoint a locally registered IOR or partner with a provider like Daguer Logistics.

2. Is the consignee the same as the IOR?

Not always. The consignee is the recipient, but the IOR is the legal entity responsible for customs compliance.

3. What’s the difference between an IOR and a customs broker?

A customs broker acts on behalf of the IOR to file documents and clear goods. The IOR is the liable party.

4. Do I need an IOR for ecommerce shipments?

Yes, especially for B2B or high-value ecommerce imports. Even B2C brands selling internationally often use IOR services to ensure compliance.

5. What happens if my shipment lacks an IOR?

Customs will not clear the goods. Your shipment may be held, delayed, or returned.

‍