Sourcing glossary
Importer of record
Also known as: IOR, Importer
The party named on the customs entry who is legally responsible for the import, including paying duties and taxes and using reasonable care to declare the goods' classification, value and origin correctly.
According to US Customs and Border Protection, the importer of record remains ultimately responsible for the accuracy of the entry and for all duties, taxes and fees, even when a customs broker files it. Other countries follow the same principle under different names. The IOR is also usually the party that regulators hold responsible for product safety and labelling.
Be careful with DDP offers from Chinese suppliers or forwarders: someone has to be the importer of record, and if it is a third party you do not know, you have little control over what is declared. Many marketplaces also require you to be the IOR for your own goods. See EXW vs FOB vs DDP.
Related terms
Guides that use this term
Trade terms
EXW vs FOB vs DDP: Which Incoterm to Use When Buying from China
EXW, FOB and DDP compared for China imports: who pays each cost, where risk transfers, and which term suits first-time buyers vs experienced importers.
Updated 2026-09-26 · 3 min read
QC
AQL Explained: How Pre-Shipment Inspection Sampling Works
What AQL means in product inspection, how sample sizes are chosen, and which AQL levels importers typically set for critical, major and minor defects.
Updated 2026-09-26 · 3 min read
Private label
Custom Packaging from China: Options, Printing, MOQs and Labels
How to order custom packaging from China: poly bags, colour boxes, mailers and inserts, printing methods, MOQs, dielines, barcodes and origin marking.
Updated 2026-09-24 · 5 min read
Platforms
Alibaba Trade Assurance: What It Covers and How to Claim
What Alibaba.com Trade Assurance covers and excludes, which payments qualify, refund windows, delivery-delay compensation and how to file a claim.
Updated 2026-09-23 · 5 min read
Compliance
CE, UKCA, FCC and CPC: Product Certifications for Imports from China
What CE, UKCA, FCC and the US Children's Product Certificate mean, which products need them, who is responsible, and how to check a supplier's certificate.
Updated 2026-09-22 · 7 min read
Shipping
Shipping from China to Amazon FBA: Rules, Options and Pitfalls
How to ship inventory from China into Amazon FBA in the US: carton and pallet limits, labels, importer of record, DDP forwarders, AGL and prep centers.
Updated 2026-09-20 · 6 min read
Part of Tariffs & Compliance.