Difference between an IoR and Consignee

An Importer of Record is an individual or legal entity that is responsible for ensuring that goods are imported in accordance with the local and international import legislation of a given destination. The Importer of Record IOR must be the entity that completes the import preparation, signs and submits the Import documentation and pays all the necessary charges, therefore if the end user does not want to go through the import procedure they can’t be the IoR.