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
Compliance
Is Your Order Too Small to Import from China? A Break-Even Test
Why 20 units or a US$100–500 budget rarely pays to import from China: per-shipment fixed costs, a simple break-even test, and six options for small buyers.
Updated 2026-10-19 · 7 min read
Compliance
Buying Branded Goods from China: Counterfeits, Trademarks and Customs
Why Chinese sellers offer 1:1 replicas, what customs does with counterfeit imports in the US, EU and South Africa, and the legal ways to sell branded or own-brand goods.
Updated 2026-10-19 · 8 min read
QC
Factory Audit in China: What It Checks, What It Costs and When to Order One
Factory audits in China: audit vs inspection, the five audit types, what the auditor checks on site, published cost per man-day, how to order one and read the report.
Updated 2026-10-14 · 7 min read
Suppliers
Is My Chinese Supplier a Scam? 12 Patterns and the Checks That Catch Them
The twelve supplier scams importers meet in China, from the bank-account switch to the vanishing deposit, the check that exposes each, and what to do if you already paid.
Updated 2026-10-14 · 8 min read
Suppliers
China's Biggest Wholesale Markets: What Each Sells and Which One to Visit
The wholesale markets that matter for importers, by product: Yiwu International Trade City, Guangzhou's clothing, bag and toy districts, Huaqiangbei, Keqiao and Guzhen.
Updated 2026-10-14 · 6 min read
Suppliers
China Sourcing Agent: What They Do, What They Cost and When You Need One
What a China sourcing agent actually does, the four types you will meet, typical fees, when an agent beats buying direct, and a checklist to vet one before you pay.
Updated 2026-10-14 · 8 min read
Part of Tariffs & Compliance.