IOR

The Importer of Record (IOR) is the party legally accountable for importing goods into a country. This includes:

• Filing necessary customs documentation
• Ensuring compliance with local laws and regulations
• Paying import duties, VAT, and taxes
• Maintaining proper records and certifications

In Amazon’s Direct Import (DI) and global supply chain models, the IOR may be:

• Amazon - when Amazon imports goods on behalf of vendors
• The vendor or seller - especially in DDP (Delivered Duty Paid) agreements
• A third-party logistics provider (3PL) or customs broker

Why IOR status matters:

• Determines who is liable in the event of non-compliance or customs issues
• Affects import timelines and responsibilities
• Impacts VAT registration and tax reporting requirements

💡 Example: A seller shipping goods to Amazon UK must either act as the IOR or assign Amazon or a 3PL as the IOR to ensure proper customs clearance.

In short:
IOR (Importer of Record) is the entity legally responsible for clearing goods through customs and paying import-related taxes - a critical role in Amazon’s international fulfilment and compliance.