Importer of Record: Owner, Purchaser, Broker, or Non-Resident

Key Points

• Under 19 U.S.C. 1484(a), the importer of record is the owner or purchaser of the merchandise, or a licensed customs broker when the owner, purchaser, or consignee appropriately designates one.
• The importer of record files the entry and entry summary and carries the reasonable-care duty, so the role cannot be treated as a paperwork label.
• A foreign company can be importer of record as a non-resident importer, but it needs a customs bond and a resident agent who can accept service of process.
• Every importer of record is identified by a number (an IRS employer identification number, a Social Security number, or a CBP-assigned number) established on CBP Form 5106.
• The role brings obligations for the bond, the duties, the records, and penalty exposure, whether or not a broker prepares the filings.

On this page

1. Who can be the importer of record
2. The importer of record number and CBP Form 5106
3. Non-resident importers: bond and resident agent
4. What the role obligates
5. Importer of record versus ultimate consignee
6. What importers should do
7. Key references

Short answer: The importer of record (IOR) is the party with the legal right to make entry: the owner or the purchaser of the goods, or a licensed customs broker that the owner, purchaser, or consignee has properly designated. A foreign company may also act as IOR if it posts a bond and names a resident agent for service of process.

The links in this article go to the primary documents: the statute, the regulations, and CBP pages themselves. Read the source.

Who can be the importer of record

The governing statute is 19 U.S.C. 1484(a). It places the duty to make entry on the "importer of record," and it defines who may fill that role. There are three statutory categories, plus the practical case of a foreign party.

The owner

The party that holds title to the goods at the time of entry may be the IOR. This is common when a U.S. company imports its own inventory or when a foreign seller keeps title until delivery in the United States and chooses to enter the goods itself.

The purchaser

A party that has bought the goods, including one with a purchase interest while the goods are still in transit, may also make entry. Who qualifies depends on the facts of the sale, so the commercial terms matter. Incoterms and title-transfer language in the sales contract are the first place to look.

The licensed customs broker

A licensed customs broker may be the IOR only when appropriately designated by the owner, purchaser, or consignee. In everyday practice, most brokers do not become the importer. They file entries on behalf of the client under a power of attorney, using the client's IOR number, and the client remains the IOR. The distinction matters: the broker is the filer, while the client is the party whose name, number, and bond are on the entry.

Proving the right to make entry

19 CFR 141.11 addresses evidence of the right to make entry. The right is generally shown through the shipping documents, such as the bill of lading or air waybill, that tie the filer to the shipment. If the person filing cannot show that right, CBP can reject the entry or ask for more documentation. Keep the sales contract, invoice, and transport documents consistent about who owns, buys, and receives the goods.

The importer of record number and CBP Form 5106

CBP identifies each IOR by number. The number can be:

• the IRS employer identification number for a business,
• a Social Security number for an individual, or
• a CBP-assigned number, typically for parties without either of the first two.

The number is established on CBP Form 5106, which records the importer's identity and contact details. Our guide to CBP Form 5106 and importer identity covers what the form collects and why accuracy matters. A wrong or stale record can cause entry rejections and misdirected CBP notices.

Non-resident importers: bond and resident agent

A foreign company without a U.S. presence may be IOR as a non-resident importer. 19 CFR 141.17 and 141.18 cover entry by a nonresident consignee or corporation. Two requirements define the arrangement in practice:

• A customs bond. The non-resident IOR must have a bond to secure payment of duties and compliance with CBP requirements, the same as any other importer.
• A resident agent. The company must have an agent in the United States who can accept service of process, so CBP and the courts have a reachable party for notices and legal claims.

Choosing this structure shifts the liabilities to the foreign company, including duty liability and penalty exposure. It is not a way to avoid them. For how foreign IOR details show up on entry forms, see Section 232 pharma, polysilicon waiver and foreign IOR form updates.

What the role obligates

Under 19 U.S.C. 1484(a), the IOR files the entry and the entry summary and bears the duty of reasonable care in doing so. Reasonable care covers classification, valuation, country of origin, and the other facts that determine duty. In practical terms, the IOR is responsible for:

• The bond. A valid continuous or single-transaction bond must be in place for entries that require one.
• The duties. The IOR owes the duties, taxes, and fees on the entry, including any additional duties that attach to the goods, whoever actually paid the broker's invoice.
• The records. The IOR must keep the entry records and be able to produce them to CBP on request. A broker may hold copies, but the obligation stays with the importer.
• Penalty exposure. If the entry is inaccurate, CBP looks to the IOR. Using a broker does not transfer the reasonable-care duty. A broker's error can still become the importer's liability.

Importer of record versus ultimate consignee

The ultimate consignee is the party that receives the goods at the end of the chain, and it can be a different party from the IOR. Being named as consignee does not by itself make a company liable for entry duties and the reasonable-care duty, and the IOR's duties do not move to the consignee. For the contrast in detail, read importer of record vs ultimate consignee: CBP responsibility.

What importers should do

• Confirm in writing, for each trade lane, who holds title at entry and who is the IOR, and make sure the contract terms, invoice, and transport documents agree.
• Verify that your CBP Form 5106 record, IOR number, and bond are current before filing, and review them whenever your corporate details change.
• If you use a broker, give a clear power of attorney, and keep your own copies of entries, classification support, and valuation records instead of relying on the broker's file.
• If a foreign company will act as IOR, confirm that the bond is in place and that a resident agent is named before the first shipment arrives.

Key references

• 19 U.S.C. 1484: the statute defining the importer of record and the entry and reasonable-care duties.
• 19 CFR Part 141: entry of merchandise, including 141.11 on evidence of the right to make entry and 141.17 and 141.18 on nonresident entry.
• U.S. Customs and Border Protection: agency landing page for importer guidance and Form 5106 information.
• CBP Form 5106 and importer identity: how the IOR number is established.
• Importer of record vs ultimate consignee: how responsibility differs between the two roles.