Who the importer of record is
The party legally answerable for the entry, the duty and the records. Not always the party who thinks they are.
Licensed U.S. customs brokerage. Customs broker of record; movement coordinated through vetted partners.
The importer of record is the party responsible for making entry, paying duty, and keeping the records. That responsibility does not move because a broker filed the entry, a forwarder arranged the shipment, or a supplier chose the code. It sits with the importer of record and stays there.
Key takeaways
- Responsibility for accuracy, duty and recordkeeping sits with this party.
- Using an agent delegates the work, never the liability.
- The role requires a bond and the ability to be held to account.
- Records must be retained and produced on request years later.
- Selling on a marketplace does not move the role to the marketplace.
What the role carries
Three things: making entry with reasonable care, paying what is owed, and keeping records that support what was declared. Reasonable care is the standard, and it is an active one — it expects the importer to have taken steps to get it right, not merely to have avoided lying.
The recordkeeping obligation outlasts the shipment by years. An entry filed today can be examined long after the goods have been sold, and the questions will be directed at the importer of record.
Delegation does not transfer liability
A broker files on your behalf. A forwarder arranges movement on your behalf. Both act as your agent, and an agent's work remains your responsibility.
This is not a technicality. Where a code was wrong, the exposure lands on the importer of record even if a third party supplied it, and 'our broker chose it' is not an answer that changes the outcome. It is worth knowing which decisions are being made on your behalf and on what basis.
Where importers get caught
Online sellers frequently assume the marketplace absorbs import liability. It does not. If goods are entering the United States on your account, you are the importer of record with everything that entails.
The other common trap is a supplier offering delivered terms that include customs clearance. Someone is the importer of record on that entry, and if it is a foreign party using your details, the exposure may still reach you while the control does not.
How it works
-
01
Establish the importer identity
The party on whose account the goods are entering.
-
02
Put a bond in place
Entry requires it, and the amount has to be adequate.
-
03
Set the compliance basis
Classification, valuation and origin, documented.
-
04
Retain the records
For the full retention period, retrievable.
-
05
Review periodically
Volumes change, and so does what an adequate bond looks like.
Common mistakes
- Assuming the broker carries the liability. Agents act for you; responsibility stays.
- Believing a marketplace absorbs it. It does not.
- Accepting delivered terms without asking who enters. Someone is the importer of record.
- Treating recordkeeping as optional. The obligation outlasts the goods by years.
- Letting a foreign party use your details. Exposure without control is the worst combination.
Questions
Can a foreign company be the importer of record?
In some circumstances, but it requires meeting specific conditions including bonding. It is worth understanding properly before relying on it.
Does my broker share the liability?
A broker is responsible for its own conduct and must exercise its own care, but the entry responsibilities of the importer of record remain with the importer.
How long do records need to be kept?
Years after the entry, and they must be retrievable rather than merely existing. An audit request arriving long after the goods were sold is ordinary.
I sell through a marketplace. Am I the importer?
If the goods enter on your account, yes. The marketplace handling your sales does not make it responsible for your imports.
Related
Tell us what you're importing.
Commodity, origin, port and arrival date is enough to start.