Importer of Record (IOR):
The Importer of Record (IOR) is responsible for ensuring imported goods comply with the laws and regulations of the importing country. The IOR completes necessary documentation, pays duties, and ensures goods meet local standards. The IOR is typically a customs broker or carrier authorized by the importer.
Exporter of Record (EOR):
The Exporter of Record (EOR) is responsible for ensuring exported goods comply with the laws and regulations of the originating country. The EOR completes necessary documentation, obtains export licenses, and ensures goods meet local standards. The EOR is typically the exporter or a third-party logistics provider (3PL) authorized to act on their behalf.
