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Guide: The fundamental dos and don’ts for achieving Importer of Record best practice

Introduced as part of the Customs Modernisation Act of 1993, the Importer of Record (IOR) is responsible for ensuring imported goods comply with local law and regulations, including payment of import duties, tariffs and fees.

The IOR has multiple regulatory responsibilities, including evidencing that products have been manufactured and labelled according to country-specific requirements, that products are correctly branded and that they meet GMP standards. The IOR is also legally responsible and financially liable for accurate valuation, tariff classification, country of origin assurance, payment of import duties and taxes and compliant record keeping.

To help sponsors navigate this complex path and achieve IOR best practice, whether they choose to go it alone or outsource to experts, there are a few fundamental dos and don’ts to be aware of.

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