Cura Resource Group
An importer of record (IOR) is the party legally responsible for goods entering a country. Cura Resource Group acts as that party for companies that import goods without a local legal entity in the destination. Our cross-border logistics team can also book the freight.
Our licensed brokers file the customs entry in our name, and we pay the duty and taxes and hold the records that prove compliance with customs law, so your shipment clears without the delays and penalties that follow a bad declaration.
An importer of record is the person or company customs holds responsible for an import. That means declaring the goods correctly, paying what is owed, and keeping the paperwork available afterwards.
In the United States, U.S. Customs and Border Protection requires the importer of record to use reasonable care when declaring a shipment’s value, classification and rate of duty (U.S. Customs and Border Protection, 19 U.S.C. §1484).
If the declaration is wrong, the penalty lands on the importer of record, not on the seller and not on the carrier.
You need an importer of record service when goods must enter a country and no one on your side can act as the legal importer there. These are the usual cases:
In each case, the importer of record service gives the shipment a legal importer at destination, so it clears instead of sitting at the border. That is all IOR shipping means: the goods travel with a named importer of record at destination.
Our importer of record services, often shortened to IOR services, cover every duty customs expects from the importing party. That starts before the goods ship and ends when the record-keeping period closes.
We arrange importer of record coverage worldwide, subject to each destination’s own import rules. Some countries allow a non-resident importer of record; others require a locally established entity, and there we act through a resident partner.
Tell us the destination country and the commodity, and we confirm the route and what it needs before you book the freight. For importer of record services in the USA, our licensed brokers file the entry in our name.
Yes, a foreign company can be the importer of record in the United States, but it has to meet two conditions first.
Under 19 CFR 141.18, a nonresident corporation needs an agent in the state of the port of entry who can accept legal service for it. It also needs a customs bond backed by a resident corporate surety.
Separately, every importer needs an importer number. A foreign company with no US tax number applies for one on CBP Form 5106. Companies that would rather not set all of this up use a third-party IOR provider instead, which takes the importer of record role in its own name.
An IOR number is the ID that U.S. Customs and Border Protection uses to identify the importer on every entry. For US businesses it is usually the IRS Employer Identification Number, according to CBP. An importer without one requests a number on CBP Form 5106.
Since September 18, 2026, CBP voids an IOR number when the Form 5106 information behind it is inaccurate or incomplete. A voided number is invalid for any purpose, and the notice covers new and existing importers (Federal Register notice 2026-16911).
A broker filing Form 5106 for a client also needs a power of attorney signed directly with that importer, not through a forwarder.
For an importer, that makes the identity record as important as the entry itself. Check that the name, tax number, addresses, phone and email on file are current before the next shipment.
An importer of record takes legal responsibility for goods; an employer of record (EOR) takes legal responsibility for people. The IOR handles customs entry, duty and import compliance. The EOR handles hiring, payroll and employment law in that country.
Companies opening a new market often need both at once: equipment arriving and staff on the ground. Cura provides both, so neither one waits on a local entity.
No, an importer of record is not the same as a customs broker or a consignee. A customs broker files entries on behalf of an importer. The importer of record is the importer, and carries the legal liability for what the entry says.
A broker is licensed to prepare and submit the paperwork. The importer of record is the name on it, and the party customs pursues if the declaration is wrong. When Cura acts as your importer of record, we take that liability on and work with licensed brokers to file.
The consignee is the party the goods are delivered to. It can be the importer of record, but it does not have to be. A buyer can receive goods that a third-party importer of record cleared.
| Role | What it does | Legally liable for the entry? |
|---|---|---|
| Importer of record | Declares the goods, pays duty and taxes, keeps the records | Yes |
| Customs broker | Prepares and files the entry for the importer | No, the importer is |
| Consignee | Receives the goods at destination | Only if it is also the importer of record |
An importer of record files the customs entry and the documents that support it. The list is short, and one missing piece stops the shipment, which is why document control sits at the center of trade compliance.
Importer of record services have no standard price, because the cost depends on the route and the goods. The main drivers are these:
Keep the IOR fee separate from duties and taxes when you compare quotes. The fee pays for the service and the liability the importer takes on; duties and taxes go to the government whoever acts as importer.
Send us the route and the commodity, and we will quote importer of record services for your shipment.
Cura takes on the importer of record role itself, not just the paperwork around it. That means one partner for the customs entry, the duty payment and the logistics that follow.
Our importer of record process runs in four steps for every IOR import, and it starts before the goods ship.
Review means we check the commodity, the destination and the paperwork. Then we confirm we can act as importer of record on that route.
Set-up puts the bond, registrations and any other-agency filings in place before the goods move.
Import is the step where our licensed brokers file the entry in our name, and we pay the duty and taxes and clear the shipment. That covers the customs paperwork and confirming the goods meet local laws.
Deliver and record means the goods move on to their destination, and we keep the entry file for audit.
After customs clearance, the goods move on to storage, fulfillment or final delivery. Cura runs warehousing and ecommerce fulfillment in the same network, so an import can move from the port into storage, pick and pack, and outbound delivery without changing providers.
For ongoing programs the same goods can run under a contract logistics agreement rather than shipment by shipment.
An importer of record declares goods to customs, pays the duty and taxes owed, and keeps the import records. Customs treats that party as the legal importer, so responsibility for a correct declaration sits with them rather than with the seller or the carrier.
An IOR service means a third party acts as your importer of record. Instead of registering a company in the destination country, you use the provider’s registration, bond and customs standing to bring goods in. The provider files the entry, settles the duty, and passes the cost back to you.
The owner, the purchaser, or a party authorized to act on their behalf can be the importer of record. Many countries also allow a non-resident importer, provided there is a customs bond and a local point of contact. Where they do not, a resident entity has to hold the role.
The customs entry for the shipment names the importer of record. In the United States, the entry summary, CBP Form 7501, shows the importer of record name and address alongside the importer number. If you did not file the entry, ask the customs broker or carrier that cleared the shipment.
Not always. Some countries accept a non-resident importer of record, so you can import without registering a business there. Others require a locally established entity. Cura confirms which applies to your destination before you ship, and provides the importer of record either way.
No. The importer of record is responsible for goods entering a country; the exporter of record is responsible for goods leaving one. The exporter handles export licenses and declarations at origin, the importer handles entry, duty and compliance at destination. One shipment often needs both.
The entry summary, commercial invoice, packing list and transport document, plus a customs bond for formal commercial entries. Goods controlled by another agency need that agency’s filing too. In the United States the entry summary is CBP Form 7501 (U.S. Customs and Border Protection).
Yes. The importer of record is the party customs bills for tariffs, duty, tax and fees, and the party it pursues if those are underpaid. When Cura acts as your importer of record, we pay customs at entry and invoice the amount back to you afterwards.
An IOR number is the ID U.S. Customs and Border Protection uses to identify the importer on each entry. For US businesses it is usually the IRS Employer Identification Number. Importers without one request a number on CBP Form 5106, and since September 18, 2026 CBP voids numbers backed by inaccurate data.
Send us the destination country, the commodity and the shipment details. We confirm whether we can act as importer of record on that route, what the bond and filings require, and what it costs. Cura returns a custom proposal within 24 to 48 business hours.
Related Global Trade Services:
Global Trade Services | Import & Export Services | Freight Forwarding | Trade Compliance | Employer of Record (EOR) | Customs Compliance
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