Who is the importer of record, and why does it matter?
The importer of record is the party legally responsible for a shipment entering a country: paying duty, declaring a correct classification and value, and holding the records. It is normally the buyer, not the supplier and not the marketplace. The liability follows the role, regardless of who physically arranged the freight.
Most people meet this term the first time something goes wrong. It matters because it locates the liability. Customs authorities do not pursue the factory in Zhejiang; they pursue the importer of record, who is usually you.
What the role carries
- Paying duties, taxes and fees on entry.
- Declaring a correct tariff classification, customs value and country of origin.
- Keeping records for the statutory retention period — typically several years.
- Answering audits, and paying any shortfall found later, with interest and potentially penalties.
The DDP misunderstanding
A supplier offering DDP — delivered duty paid — is offering to arrange and pay for customs clearance. That is a commercial convenience. It does not necessarily move the legal liability, and it frequently means an unfamiliar third party is named as importer on entries filed against goods you own. If you do not know whose name is on the entry, find out. Ask for a copy of the entry documentation for your last three shipments; a supplier who cannot or will not produce it is a problem you have not yet priced.
| Arrangement | Typical importer of record | Watch for |
|---|---|---|
| You buy ex-works or FOB and arrange freight | You | Straightforward — you need a broker |
| Supplier ships DDP | Varies — often a third party | Ask to see the entry; unknown names are a risk |
| You use a marketplace fulfilment programme | You, in most programmes | The marketplace is not your importer by default |
| You sell into the EU from outside it | Reforms are moving liability toward EU-established importers and marketplaces | Check the current position before you plan |
We do not act as importer of record for clients, and we would treat an offer to do so from any consultancy as a warning sign. It means assuming a legal liability in a market where the party assuming it is not established.
Want this done rather than explained?
What is actually landing on your product, and what your broker will ask for — from US$350, 5–8 working days.
Sources
All sources checked 23 August 2026. This page is general information, not legal, tax or customs advice. Requirements vary by product, market and circumstance — confirm your own position before acting.
