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Importer of Record guides

An Importer of Record (IOR) is the entity legally responsible for clearing goods through Indian customs and meeting every import compliance obligation - useful when a foreign company or supplier has no Indian entity to import in its own name.

Read more about Importer of Record

These guides break down what an IOR does, its liabilities, how it differs from the consignee or buyer, and when you actually need one. JPARKS INDIA acts as a compliance-led IOR partner for overseas and Indian businesses moving goods through ports like Nhava Sheva (JNPT) and beyond. Exploring IOR for your shipment? Speak to our team.

14 guides

Latest guides

Importer of Record

Does the Importer of Record Have to Own the Goods?

Does the importer of record own the goods? No. Ownership and liability are separate. See how a third-party IOR takes temporary title and transfers it on.

5 min read

Importer of Record

Who Is the Importer of Record on an Invoice?

The importer of record on an invoice is the party liable for duty, named with its IEC on the commercial invoice. See what details appear there and why.

5 min read

More Importer of Record guides

Importer of Record

Is the Importer of Record the Buyer? (2026 Guide)

Is the importer of record the buyer? Often yes, but not always. Incoterms and whether the buyer holds an IEC decide it. See when the buyer is or isn't the IOR.

5 min read

Importer of Record

What Does an Importer of Record (IOR) Do?

What does an importer of record do? The IOR classifies goods, files the Bill of Entry, pays duty and IGST, holds licences, and keeps records. Easy 2026 guide.

6 min read

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Have a filing or a shipment in front of you?

A guide explains the rule. For your own IEC, IGCR bond, ICEGATE registration or certificate, talk to the JPARKS INDIA team.

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