Importer of record process as per https://gcelogistic.com/ IOR is a customs term for the entity responsible for: ensuring the imported goods comply with local laws and regulations filing a completed duty entry and associated documents paying the assessed import duties and other taxation for those goods The import regulations are different from country to country and you will not find a definition of term Importer of Record in the Customs code of the Customs of your country. https://gcelogistic.com/services/ior-importer-record-services/