So what does an importer of record do? An importer of record (IOR) is the entity that takes full legal responsibility for a shipment entering the country and does everything needed to clear it lawfully: classifying the goods, filing the customs declaration, paying duties and taxes, holding the required licences, and keeping import records. In India, the importer of record must hold a valid Importer Exporter Code (IEC) from the DGFT and file the Bill of Entry on ICEGATE. It is the party a customs officer holds accountable if anything is wrong.
In practice, what an importer of record does spans the entire import lifecycle, from before the goods ship to after they clear customs.
The work starts before the goods move. The importer of record reviews the product to determine the correct HS code classification and identifies every licence or certification the goods require, such as BIS, WPC, FSSAI, or LMPC, and arranges to obtain them. Getting the classification right at this stage is critical, because an incorrect HS code changes the duty rate and can trigger penalties. This pre-shipment compliance check is one of the most valuable things an importer of record does.
When the goods arrive, the importer of record files the Bill of Entry on ICEGATE using its IEC, attaches the commercial invoice, packing list, and licences, and declares the true value of the goods. It then coordinates with customs during assessment, responds to any queries, and manages inspection or examination if the shipment is flagged. This is the core of what an importer of record does: getting the consignment lawfully through Indian Customs.
The main responsibilities of an importer of record in India are:
The role does not end at the port. After clearance, the importer of record maintains records of the import transaction, typically for at least five years under the Customs Audit Regulations, 2018, and produces them for any post-clearance audit or inquiry. Where a third-party IOR is used, it also transfers ownership of the goods to the client through a documented transaction and arranges last-mile delivery. This post-clearance accountability is part of why the importer of record carries such legal weight.
It helps to see the limits of the role. A customs broker (CHA) prepares and files paperwork on the importer’s behalf but takes no legal liability and cannot hold the importer’s IEC or licences, so a broker is not an importer of record. A consignee receives the goods after clearance but does not carry the customs liability unless it is also the importer of record. The importer of record is the only party that owns the full legal and financial responsibility for the import.
At JPARKS INDIA, we do everything an importer of record does, so you do not have to. We already hold the IEC, ICEGATE, and AD Code registrations, and we handle HS classification, licensing, Bill of Entry filing, duty and IGST payment, customs clearance, record-keeping, and last-mile delivery end to end. Having served 500+ importers and exporters since 2018, we make first-time and cross-border imports into India simple and fully compliant. Learn more about our Importer of Record services or book a free consultation.
An importer of record classifies the goods, files the Bill of Entry, pays duties and taxes, holds the required licences, clears customs, and keeps import records. It is the entity legally responsible for the import.
Yes. The importer of record pays all customs duty, IGST, cess, and other import charges at the time of import, and is financially accountable for them.
Yes. The importer of record obtains and holds product licences such as BIS, WPC, FSSAI, or LMPC when the imported goods require them. A customs broker cannot hold these on the importer’s behalf.
An importer of record typically maintains import records for at least five years under the Customs Audit Regulations, 2018, and must produce them for post-clearance audits or inquiries.
A customs broker files paperwork on the importer’s behalf but takes no legal liability. The importer of record is the legally responsible party that holds the IEC and licences and bears full compliance liability.
