Who is the importer of record?
The importer of record is the party responsible for making entry and for the accuracy of key customs information, even when a licensed customs broker files on its behalf.
The four-step journey
Understand the importer of record’s role in entry accuracy, reasonable care, duty payment, records, and broker authorization.
- Importer identity is established
- Broker authority is documented
- Entry is made in the importer’s name
- Records and corrections remain accountable
What the broker checks
- Legal identity and importer number
- Power of attorney and authorized contacts
- Bond, payment, records, and reasonable-care process
Why it matters
Hiring a broker delegates filing work; it does not erase the importer’s compliance responsibility.
- Reasonable care: The importer’s obligation to take appropriate steps toward accurate declarations.
- POA: Power of attorney authorizing a broker to act.
Official sources
- 19 CFR Part 141 — Entry of Merchandise
- 19 CFR Part 111 — Customs Brokers
- CBP — Customs Broker License Examination