Who can be IoR

Anyone can be an Importer of Record as long as they have a legal entity within the country good are being imported into. The Importer or Record will need to have the ability and knowledge to know how to achieve import compliance by completing the necessary forms, Import approvals, and follow the Customs compliance guidelines in place to import prior to the goods being shipped. They will also require the funds the pay the taxes and duties and Customs departments will not release and clear the good before these have been paid.

In some countries, the Import of Record must be pre-registered with the customs department.