The Importer of Record is the party legally answerable to CBP.
Not the shipper. Not the consignee. Not the freight forwarder. The Importer of Record (IOR) is the entity that carries legal responsibility for bringing goods into the United States.
What the IOR is accountable for
- Payment of all duties, tariffs, and fees owed on the merchandise
- Compliance with United States import law, including admissibility and other agency requirements
- Accurate declared value and classification on every entry
- Recordkeeping for five years under 19 C.F.R. Part 163
- The reasonable care standard under 19 U.S.C. §1484
That last one is worth sitting with. Reasonable care is a statutory expectation, not a courtesy. “We did not know” is not a defense.
Who may act as Importer of Record
Under 19 U.S.C. §1484, entry may be made by the owner, purchaser, or a properly authorized agent. 19 C.F.R. §141.18 addresses an authorized agent acting in that role.
CBP Directive 3530-002A sets out the financial interest standard that establishes the right to make entry. CBP reads owner and purchaser broadly in this context, to include parties with a sufficient financial stake in the import transaction.
CBP rulings have addressed this repeatedly. An entity without title to the goods may still qualify as Importer of Record where it arranges the importation, pays the duties, and bears contractual responsibility. The analysis is fact specific, and CBP has also found described facts insufficient where the financial interest was not established.
What a consignee is not
A consignee is the party to whom goods are shipped. A consignee is not automatically the Importer of Record.
A party named in shipping papers without the substantive financial interest the law requires is a nominal consignee, and cannot make entry in its own name.
The IOR and the customs broker are different roles
A licensed customs broker is authorized under 19 C.F.R. Part 111 to transact customs business on behalf of others. The broker files the entry. The broker is the filing engine.
The Importer of Record is the party whose name is on that entry and who answers for it.
Both roles exist on every formal entry. They are not interchangeable, and one does not substitute for the other.
How this works in practice
A Service-Disabled Veteran-Owned Small Business operates as the legally structured Importer of Record. It assumes responsibility for entry accuracy, valuation methodology, and duty payment. Entries are filed through licensed United States customs brokers in the Automated Commercial Environment.
Your existing broker relationship can remain in place. Your supplier relationships remain unchanged. The structure operates at the import and compliance layer, not the commercial sales layer.