Every formal import into the United States names an importer of record (IOR): the party that declares the goods to US Customs and Border Protection (CBP) and is legally answerable for that entry. Freight moves physically from the factory to the warehouse; the IOR is the name that stays attached to the customs paperwork for years afterwards.
This guide explains the role itself. For what changed for foreign IORs in 2026, read DDP and the 2026 importer-of-record rules.
Who is allowed to be the importer of record
US customs law limits the IOR to three kinds of party: the owner of the goods, the purchaser, or a licensed customs broker designated by the owner, purchaser or consignee. In practice that means:
- a US company or individual buying the goods;
- a foreign company that still owns the goods when they arrive (a non-resident importer), which is how most DDP sales work;
- a licensed broker acting as IOR — uncommon, because the broker then takes on the liability.
A freight forwarder that neither owns nor buys the goods is not, by that fact alone, a valid IOR. Forwarders that advertise "IOR service" usually arrange the role through a related US entity that takes title, or through the seller's own non-resident registration.
The IOR number
| Type of importer | IOR number used |
|---|---|
| US business | IRS Employer Identification Number (EIN) |
| US individual | Social Security Number |
| Foreign company or person without an EIN | A CBP-assigned number, requested on CBP Form 5106 |
Form 5106 also records the importer's name, addresses and contacts. Keeping that record accurate matters: CBP now voids numbers with inaccurate data (see the 2026 update).
Three documents every IOR needs
- Importer identity record — EIN or Form 5106 registration.
- Customs power of attorney to the US broker who files the entries (CBP Form 5291 or the broker's own POA form).
- Customs bond — a single-transaction bond for one entry, or a continuous bond for all entries over a year. A continuous bond is at least US$50,000 or 10% of the duties, taxes and fees paid in the previous 12 months, whichever is higher. See single vs continuous bonds.
A non-resident corporation must also name a resident agent in the US authorised to accept service of process for CBP matters.
IOR, consignee, ultimate consignee: not the same thing
| Role | What it means | Example in a DDP sale to Amazon |
|---|---|---|
| Importer of record | Declares the goods and owes the duties | The Vietnamese seller (non-resident IOR) |
| Consignee on the bill of lading | Party the carrier releases cargo to | Often the US broker or delivery agent |
| Ultimate consignee | Party in the US the goods are finally delivered to | The Amazon fulfilment centre address |
| Notify party | Contact the carrier informs on arrival | Broker or trucking agent |
Amazon is a delivery address only and never the IOR — see DDP delivery into Amazon warehouses.
What the IOR is liable for — and for how long
- Reasonable care in classification, value and country of origin — see customs valuation.
- Duties, fees and AD/CVD deposits, including any increase found when the entry liquidates — normally about 314 days after entry, later if extended or suspended.
- Partner agency rules such as FDA, CPSC, EPA/TSCA or Lacey Act declarations.
- Records for five years from the date of entry, available to CBP on request.
- Penalties for false or negligent declarations, which can be pursued years after the goods were sold.
This is why the IOR question belongs in the sales contract, not just the shipping instructions: whoever is IOR keeps the risk after the freight invoice has been paid.
Who should be IOR: a quick decision guide
| Situation | Usual IOR | Incoterm |
|---|---|---|
| US buyer with its own broker and bond | Buyer | FOB / CIF / DAP |
| Small US buyers, samples, Amazon sellers without US entity | Seller as non-resident IOR | DDP |
| Seller cannot meet US asset or bond requirements | US buyer or distributor | DAP, with delivery service |
| Goods subject to AD/CVD or Section 232 | The party best able to document origin and carry deposits | Agree explicitly in the contract |
Frequently asked questions
Can a Vietnamese or Cambodian company be the importer of record in the US?
Yes, as a non-resident importer with a CBP-assigned number, a US broker, a bond and a resident agent. Since 2026 it must also meet the asset or bonding requirements for foreign IORs.
Is the IOR the same as the buyer?
Under FOB, CIF and DAP it usually is. Under DDP the seller is normally the IOR even though the buyer receives the goods.
Can I change the IOR after the goods have shipped?
Only before the entry is filed, and only to a party entitled to be IOR. Plan it before booking.
Does DDU / DAP need an IOR?
Yes. Every formal entry needs one; under DAP it is the buyer. See DDU / DAP shipping.
Official sources
- 19 CFR 101.1 — definition of importer of record; 19 USC 1484 — who may make entry
- 19 CFR 141.18 — resident agent for non-resident corporations
- CBP Form 5106 and CBP Form 5291 (cbp.gov/document/forms)
- 19 CFR Part 113 — customs bonds; 19 CFR Part 163 — recordkeeping