Exporter/Importer of Record
Date published:
This article aims to clarify the role of the Exporter of Record (EOR), and the Importer of Record (IOR). It will discuss why their roles are important, why businesses trading internationally use them, and what their status allows them to do.

What is an Exporter of Record (EOR)?
An EOR is the legal exporting entity for goods leaving the country. They carry out a valuable service because they help businesses meet trade compliance rules and regulations while exporting.
In many cases, the EOR is also the shipper, and may also be the owner of the goods too, but they don’t have to be. If the EOR is not the owner, then they could be a licensed and knowledgeable third-party export service provider.
Why is an Exporter of Record needed?
Businesses use an EOR for their expertise and knowledge of the export process. Using a third-party EOR could help them avoid making mistakes. They could also avoid potential financial/legal consequences that come with those mistakes.
What are the responsibilities of the EOR?
The EOR is responsible for adhering to the customs processes required in a country for the export of goods. So, their responsibilities might also include:
- the obtaining of all the necessary documentation for export clearance (such as licenses and permits)
- ensuring that a clear and accurate description and value of the goods being exported is present
- the forwarding of any detailed information about a shipment to the forwarding agent (if one is involved)
If goods don’t arrive at their destination either on time or whatsoever, the EOR is also responsible for any financial consequences to the recipient.
These responsibilities are legally binding. If a breach in compliance procedures occurs, the EOR can face severe penalties. These could be financial penalties, criminal liability, or both. This is regardless of whether the OER is aware of the negligence, or if they were aware that a violation had occurred and did not take steps towards resolving or reporting it.
Importers of Record (IOR)
In a similar manner to the EOR, the IOR is responsible for all supporting documentation and compliance that goes along with an import. Their responsibilities might include:
- Organising import licenses, permits, and local rules and regulations paperwork
- The payment of duties, taxes, tariffs, and fees
The IOR must be compliant with all necessary rules, regulations, and statutes in the importing country. The same punishments for misconduct against EORs are present for IORs.
For more information on documents used in international trade, visit the Trade Toolkit section of our website at https://www.neechamber.co.uk/preparing-to-trade/.