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The role
What the importer of record is responsible for
The IOR is accountable to US customs for classification, valuation, duty payment, and recordkeeping. It is a liability, not a formality, which is why the wording on this page matters.
Legal accountability
The IOR answers for the accuracy of the entry, including HTS classification and declared value.
Duty payment
Duty, taxes, and fees are the IOR’s obligation, secured by a customs bond.
Recordkeeping
Entry records must be retained and produced if customs asks. We keep them per shipment.
Documents
What we need before the cargo moves
- 01 Commercial invoice Seller, buyer, description, quantity, unit value, and terms of sale, consistent with the payment record.
- 02 Packing list Carton-level contents and weights matching what physically shipped.
- 03 Bill of lading / AWB The transport document naming consignee and notify party correctly.
- 04 Power of attorney Customs power of attorney authorizing the entry to be filed on your behalf.
- 05 Category-specific filings FDA prior notice, FCC declaration, or CPSC certificate where the product requires it. Product compliance
Without a US entity
Sellers with no EIN
Overseas sellers without a US company can still import, but customs expects an accountable party, a bond, and a valid power of attorney. Using an IOR service is the usual route.
Non-resident importer route
What is required of a foreign-owned importer, and where it gets difficult. Read more
Bond requirement
Continuous or single entry bond sized to duty exposure. Bonds & ISF
Our IOR support
We support the IOR role for overseas sellers.