Customs
Importer of record
The party legally responsible for ensuring imported goods comply with customs law and for paying duties and taxes.The importer of record files the customs declaration, guarantees the accuracy of its data, and is liable for any duties, taxes and penalties. It is usually the buyer or consignee, but can be a third party such as a customs broker acting under authorization.
Frequently asked questions
- Is the importer of record the same as the buyer?
- Often, but not always — the importer of record can be a different entity, such as the consignee or an authorized broker, depending on the terms of sale.
- What is the importer of record responsible for?
- For declaring the goods correctly, paying duties and taxes, and complying with all import regulations.