Importer of Record
The importer of record is responsible for Customs documentation and payment.
What is an importer of record (IOR)?
An importer of record is the entity or individual who is responsible for all entry documents required by CBP (Customs Border Protection) and for the product classification and payment of duties, as well as any other import obligations.
Additional documentation is required if you are importing into the U.S. as a foreign importer of record.
The importer of record for shipments into the EU (European Union) needs to be established in the EU; see Importing into the EU: FAQs.