Released On 14th Aug 2025

Importer of Record vs Customs Broker: What’s the Difference?

Update August 2025

Every day, millions of dollars’ worth of goods move across international borders — through airports, seaports, and land crossings. Before any shipment enters a country, it must clear customs. For many common goods, this is quick and straightforward. But for regulated products like IT equipment, telecom devices, or medical equipment, the process can be far more complex.

That’s where the roles of an Importer of Record (IOR) and a Customs Broker come into play — and knowing the difference is critical for global businesses.

What is a Customs Broker?

A Customs Broker is a licensed professional or company that handles the import clearance process on behalf of importers or exporters.

Key responsibilities:

• Preparing and submitting customs documentation.
• Ensuring correct tariff codes and classifications.
• Navigating import/export regulations.
• Communicating with local customs authorities.

Important to note:

A Customs Broker is not the legal importer. They do not take ownership of goods or pay import duties/taxes. They typically handle shipments like clothing, general consumer goods, and non-restricted items.

What is an Importer of Record (IOR)?

An Importer of Record is the legal entity responsible for ensuring imported goods comply with all regulations in the destination country. The IOR may be the buyer, the seller, or a third-party service provider.

Key responsibilities:

• Acting as the official legal importer.
• Managing pre-shipment compliance (import permits, certificates, end-user declarations).
• Ensuring accurate commodity codes and product classifications.
• Paying all duties, tariffs, and taxes.
• Handling last-mile delivery to the final destination.

The IOR is essential when goods are heavily regulated or when the buyer/seller does not want to take on the legal import role.

Can a Customs Broker Also Be an IOR?

Yes, but it’s rare. If a Customs Broker acts as an IOR, they must:

• Take full legal responsibility for the shipment.
• Manage pre-shipment documentation.
• Deliver goods to the end-user.

Mouse & Bear Solutions has extensive experience of acting as an Importer of Record to 160 countries globally. Please email iorsolutions@mouseandbear.com, call 01935 848526 or send the enquiry form below.

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Tags: Guides