An Importer of Record (IoR) is a party who, when another party is importing goods into a country in which it has no representation, the former takes the responsibility and/ or ownership, whether temporary or permanent, of the goods that are being imported into that particular country. In some cases, the owner of the goods (consignee) acts as the IOR. At times, it may be necessary to appoint an importer of record which must ne done through Power of Attorney. The IoR ensures that the imported goods are compliant with the regulations and laws of the destination country. The foreign seller is responsible for the payment of the customs as well as the door to door delivery of the goods through DDP
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