Who is importer of record on bill of lading?

The Importer of Record (IOR) on a Bill of Lading is usually the consignee—the person or entity legally responsible for receiving the goods and ensuring compliance with import laws in the destination country. The IOR is tasked with handling all import formalities, including documentation, payment of duties and taxes, and ensuring regulatory compliance with agencies like Customs, DGFT, FSSAI, BIS, etc.

However, the consignee and the IOR are not always the same. In certain cases—especially in international shipments involving drop shipping or foreign sellers—the consignee may appoint a third party such as a customs broker, logistics provider, or local business partner to act as the IOR. This is often done when the actual consignee lacks the required import licenses, registration (like IEC in India), or presence in the importing country.

The IOR must be a legally registered entity in the country of import and is liable for any non-compliance, penalties, or delays arising from incorrect or incomplete filings. In short, while the Bill of Lading may list the consignee, it is the designated IOR who holds the legal responsibility for the import under customs law.