Importer of Record (IOR)

The importer of record (IOR) is the party that makes entry of goods into the United States and answers to U.S. Customs and Border Protection (CBP) for it. Under 19 U.S.C. 1484(a)(2)(B), entry may be made only by the owner or purchaser of the merchandise or, when designated by the owner, purchaser or consignee, by a licensed customs broker, and the importer of record must be one of those parties. CBP's regulations define an importer as the person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on its behalf (19 CFR 101.1).

Who can be the importer of record?

• The owner or purchaser of the goods: usually the US company that bought them. On a DDP sale the foreign seller, or its agent, often acts as importer of record instead
• A licensed customs broker, when the owner, purchaser or consignee designates it. A broker can also simply file as the importer's agent, leaving the importer as the IOR
• A nonresident company, subject to the conditions below

What the importer of record is responsible for

• Reasonable care: 19 U.S.C. 1484(a)(1) requires the IOR, in person or through an agent authorized in writing, to use reasonable care in filing the entry and declaring the value, classification and rate of duty. Errors made through negligence, gross negligence or fraud are penalized under 19 U.S.C. 1592
• Duties: under 19 CFR 141.1(b) the duty is a personal debt of the importer to the United States. Paying the broker does not discharge it if the broker fails to pay CBP, and a customs bond does not relieve the importer of its own liability
• Bond: CBP will not release a formal entry unless a single entry or continuous customs bond is on file, or cash or government obligations are deposited in its place (19 CFR 142.4)
• Power of attorney: a broker must hold a valid customs power of attorney before transacting customs business in the importer's name (19 CFR 141.46)
• ISF data: the importer of record number is one of the ten data elements of the Importer Security Filing for ocean cargo (19 CFR 149.3(a)(3))

The IOR number and CBP Form 5106

Every importer files CBP Form 5106, Create/Update Importer Identity Form, with its first formal entry (19 CFR 24.5). The importer number is the IRS employer identification number (EIN); a Social Security number if there is no EIN; or, where neither has been assigned, a number CBP issues on receipt of the form. The regulation also requires a Form 5106 for the ultimate consignee.

Beginning September 18, 2026, CBP voids any IOR number whose Form 5106 information it finds inaccurate or incomplete, under a general notice implementing Executive Order 14411 (Customs Bulletin, Vol. 60, No. 26, September 2, 2026). The physical address must be the importer's actual location, not a registered agent, broker, forwarder or P.O. box, and the email address and phone number must belong to the importer. The notice also restates that a broker must execute the power of attorney directly with the importer, not through a freight forwarder or other third party.

Can a foreign company be the importer of record?

Yes, with conditions. A nonresident corporation, one not incorporated in the customs territory of the United States or the U.S. Virgin Islands, may not enter merchandise for consumption unless it has a resident agent authorized to accept service of process in the state where the port of entry is located (or, for a remote location filing, in that state or the state the filing comes from), and files a bond on CBP Form 301 with the 19 CFR 113.62 conditions and a resident corporate surety (19 CFR 141.18). A nonresident consignee may make entry too, but any bond must have a resident corporate surety (19 CFR 141.17). A foreign importer without an EIN or Social Security number gets a CBP-assigned number through Form 5106.

Importer of record vs consignee vs customs broker

• Consignee: the party the goods are shipped to on the bill of lading or air waybill. The ISF asks separately for the consignee number, the US party on whose account the goods are shipped (19 CFR 149.3(a)(4)). On a DDP sale the seller or its agent usually acts as importer of record while the buyer is the consignee
• Customs broker: licensed by CBP under 19 CFR part 111. The broker prepares and files the entry as the importer's agent; the importer of record stays responsible for its accuracy and for the duty
• Freight forwarder or NVOCC: moves the goods and arranges the transport documents. Unless it is also a licensed customs broker, it does not file the entry

Common mistakes

• Waiting until the goods arrive to file Form 5106, obtain a bond and sign a power of attorney. Each takes time, and demurrage runs while the entry waits
• Putting a broker's or forwarder's address, email or phone number on Form 5106, which is now grounds for voiding the number
• Assuming the broker carries the risk. Underpaid duty and penalties fall on the importer of record

Airlift is an FMC-licensed NVOCC (OTI 016162), not a licensed customs broker. On the shipments Airlift moves, entries are filed by licensed customs brokers in its network under a power of attorney from you, the importer of record, and Airlift can help you arrange the bond and ISF before the cargo sails. See customs clearance and formal entry.