---
title: "Importer of Record"
description: "An importer of record is the entity or individual responsible for all entry documents required by CBP (Customs Border Protection), as well as for product classification, payment of duties, and any other import obligations."
language: en
canonical: https://www.flex.thisisbrew.com/glossary/importer-of-record/
lifecycle: live
dateModified: 2026-08-20T06:44:09Z
topics:
  - "Customs & Compliance"
  - "Classification"
  - "Customs Brokerage"
---

# Importer of Record

An importer of record is the entity or individual responsible for all entry documents required by CBP (Customs Border Protection), as well as for product classification, payment of duties, and any other import obligations.

## What is an importer of record (IOR)?

An importer of record is the entity or individual who is responsible for all entry documents required by CBP (Customs Border Protection) and for the product classification and payment of duties, as well as any other import obligations.

Additional documentation is required if you are importing into the U.S. as a [foreign importer of record](https://www.flex.thisisbrew.com/help/foreign-importer-of-record/).

The importer of record for shipments into the EU (European Union) needs to be established in the EU; see [Importing into the EU: FAQs](https://www.flex.thisisbrew.com/help/eu-imports-faq/).

Back to the [full glossary](https://www.flex.thisisbrew.com/glossary/).

---

*This is a markdown version of [https://www.flex.thisisbrew.com/glossary/importer-of-record/](https://www.flex.thisisbrew.com/glossary/importer-of-record/) for AI/LLM consumption.*