Can a foreign company be an Importer of Record?

An Importer of Record (IOR) is the individual or legal entity responsible for ensuring that imported goods comply with applicable U.S. import laws and regulatory requirements.

Depending on the products being imported, the Importer of Record may have responsibilities related to:

• Import documentation
• Customs entry coordination
• Recordkeeping
• Regulatory compliance
• Communication with customs brokers and government agencies
• Product-specific import requirements

The exact responsibilities vary depending on the products and applicable regulations.

In some situations, a foreign company may be able to serve as the Importer of Record. In other situations, a different import structure may be more appropriate.

The answer depends on factors such as:

• The legal structure of the business
• The nature of the transaction
• The products being imported
• The contractual relationships between the parties
• Applicable U.S. customs requirements
• Other regulatory obligations that may apply

Because every transaction is unique, businesses should evaluate their specific circumstances before determining who should serve as the Importer of Record.

International businesses should carefully evaluate their import strategy when they:

• Are entering the U.S. market for the first time.
• Sell directly to U.S. customers.
• Supply products to distributors or retailers.
• Manufacture private label products.
• Sell through Amazon or other e-commerce platforms.
• Import FDA-regulated products.
• Plan recurring shipments into the United States.
• Expand into new product categories.

Planning your import structure before shipping products can help improve coordination and regulatory preparedness.

Selecting an appropriate Importer of Record involves more than identifying a company name.

Organizations should consider:

• Product Type
  Different products may be regulated by different U.S. government agencies and may have different import requirements.
• Regulatory Requirements
  Depending on the products, businesses may need to comply with requirements administered by agencies such as:
  • U.S. Customs and Border Protection (CBP)
  • U.S. Food and Drug Administration (FDA)
  • U.S. Department of Agriculture (USDA)
  Additional federal or state requirements may also apply.
• Business Relationships
  The contractual relationships between manufacturers, exporters, distributors, retailers, and customers often influence the overall import strategy.
  
  Clearly defining responsibilities before shipment helps reduce misunderstandings and supports smoother operations.
• Long-Term Business Goals
  Businesses planning ongoing imports should consider whether their current import structure will continue to meet their operational and compliance needs as the business grows.

For food, beverages, dietary supplements, cosmetics, pet food, and other FDA-regulated products, additional regulatory requirements may apply beyond customs requirements.

Depending on the products and business arrangement, organizations may also need to evaluate requirements related to:

• Foreign Supplier Verification Program (FSVP)
• FDA facility registration
• FDA Prior Notice
• Product labeling
• Supplier verification
• Recordkeeping

Understanding these obligations before shipping products can help businesses better prepare for U.S. import requirements.

International businesses commonly use a variety of import arrangements depending on their operational needs.

Examples may include:

• A U.S. subsidiary serving as the Importer of Record
• A U.S. distributor serving as the Importer of Record
• A U.S. customer serving as the Importer of Record
• Another qualified entity serving as the Importer of Record, where appropriate under applicable laws

The most suitable structure depends on the specific transaction and should be evaluated on a case-by-case basis.

Choosing the right Importer of Record structure is an important business decision.

Our team helps organizations evaluate their products, suppliers, distribution model, and regulatory responsibilities to develop practical import compliance strategies.

Our services include:

• Importer of Record (IOR) Services
• Import Readiness Assessments
• Regulatory Gap Assessments
• FDA Import Compliance Support
• Supplier Qualification
• Product Label Reviews
• Shipment Compliance Monitoring
• Ongoing Regulatory Consulting

For businesses importing FDA-regulated food products, we also offer integrated support for Foreign Supplier Verification Program (FSVP) compliance. Clients requiring dedicated FSVP expertise can work with our specialized team through FSVPServices.com, another compliance solution provided by Consultare Inc. Group.

Not necessarily.

Whether a foreign manufacturer may serve as the Importer of Record depends on the facts of the transaction and applicable U.S. customs laws and regulations.

No.

The parties should clearly define who will serve as the Importer of Record and understand the responsibilities associated with that role before products are shipped.

Businesses often revise their import strategy as they expand into new markets, products, or distribution channels.

Any changes should be evaluated to ensure they align with applicable legal and regulatory requirements.

Not necessarily.

The Importer of Record and the FSVP importer are different regulatory concepts.

For FDA-regulated food products, businesses should determine who meets the FDA's definition of the FSVP importer and understand the responsibilities associated with that role.

Not necessarily.

Whether a foreign manufacturer may serve as the Importer of Record depends on the facts of the transaction and applicable U.S. customs laws and regulations.

No.

The parties should clearly define who will serve as the Importer of Record and understand the responsibilities associated with that role before products are shipped.

Businesses often revise their import strategy as they expand into new markets, products, or distribution channels.

Any changes should be evaluated to ensure they align with applicable legal and regulatory requirements.

Not necessarily.

The Importer of Record and the FSVP importer are different regulatory concepts.

For FDA-regulated food products, businesses should determine who meets the FDA's definition of the FSVP importer and understand the responsibilities associated with that role.