Importer of Record

At the time of import, and until the importer of record passes the goods on to a distribution center, the importer of record owns the imported goods. By definition, the importer of record both owns the goods and has the responsibility to pay any associated duties for the goods when they are imported.

The importer of record is required to take custody of the imported goods and must prepare all entry documents required by the customs agency of the nation into which the goods are moving. The importer of record is also required to classify the products coming into the country and to pay any duties associated with the imports.