Amid rising U.S. tariffs, MAF IOR supports sellers by seamlessly delivering inventories to all Amazon FBA centers across the USA through our reliable DDP shipping model.
An Importer of Record (IOR) ensures that every import meets the legal, regulatory, and taxation standards in the country of destination. This manual describes the importance of IORs, their roles, and why exporters in India find them important.
Why is an Importer of Record Important?
When exporting products across borders, one is required to comply not just with the origin country’s customs regulations (e.g., India) but also with the recipient country’s regulations. For the effective running of these processes and to avert expensive penalties, companies use an Importer of Record.
In the United States, an IOR is a person or company that ensures that all federal, state, and local regulations are followed during import. By processing documentation, taxes, and duties, the IOR minimizes risks of non-compliance and facilitates smooth clearance of the goods.
What is an Importer of Record?
An Importer of Record is the lawfully responsible party for imported merchandise and making sure it is properly documented with the U.S. Customs and Border Protection (CBP). The IOR is responsible for:
- Paying customs documents, taxes, and duties
- Managing inspections and clearances
- Identifying irregularities or illegal activities
- Ensuring shipments comply with all legal mandates
This position is crucial for making sure goods can lawfully enter a nation without undue delays or fines.
Customs and Compliance Requirements in the USA
The CBP has strict compliance regulations that differ based on product type and supporting documentation. These are referred to as enforced compliances and can include:
- Sample examination of imported goods
- Assessment and collection of penalties
- Pre-export review of the exporter’s trade history
- Imposition of civil or criminal penalties where applicable
Other U.S. government agencies control imports of sensitive or restricted commodities, including:
- Environmental Protection Agency (EPA)
- Food and Drug Administration (FDA)
- Consumer Product Safety Commission (CPSC)
Duties and Responsibilities of an Importer of Record
An IOR ensures customs and legal requirements compliance while allowing smooth importation of goods. Their major duties are:
- Classification and inspection of imported goods
- Verification of documents and shipping documentation
- Confirming compliance with all customs and regulatory needs
- Payment of relevant duties, tariffs, and taxes
- Assuming responsibility for goods until formal clearance
- Temporary custody of shipments until release
Documents Certified by an IOR
IOR certifies many vital documents, such as:
- Product categorization – description, category, and worth of products
- Import/export permits – authorization approved by both nations
- Duty and tax receipts – evidence of payments received
- Power of Attorney (POA) – permission for representation on behalf of the IOR
- Compliance documents specific to other nations
Why IOR is Important to Indian Exporters
For Indian exporters, having an experienced Importer of Record is crucial to guarantee shipments comply with all legal and customs regulations prior to arrival in the destination country. Pre-arranging the correct documents and licenses minimizes delays, fines, and risks.
Facilitating Global E-Commerce through Amazon Global Selling
Going global has been simplified through Amazon Global Selling, allowing Indian companies to sell to millions of consumers in 200+ countries and territories.
With Fulfillment by Amazon (FBA), exporters only need to ship their products to Amazon’s warehouses. Amazon then manages packaging, shipping, and last-mile delivery. To further streamline logistics, Amazon SEND allows exporter to book, pay, and track shipments directly to international fulfillment centers at competitive prices — making exports from India simple, fast, and hassle-free”