If you have ever made a blind shipment or had something deliver directly to your customer instead of to you, you have probably encountered the need to define who the Importer of Record (IOR) is for that shipment. The IOR is whoever is legally responsible for the imported goods within that country. This party will be responsible for the customs entry or to provide clearance instructions to a customs broker on their behalf, such as DHL Express, and to pay any duties and taxes that may be assessed.
On a blind shipment (meaning the duty and tax paperwork is hidden from the receiver in order to hide the value from them), the IOR is someone else in that receiving country who accepts responsibility for clearance and any duties and taxes. With DHL, who calls this Neutral Delivery, the IOR must have an import account number with DHL (among other rules, which are described in more detail on our Neutral Delivery Service article).
If you are importing something and want it to go directly to your customer instead of to your location, you can make yourself the IOR so that you pay the duties and taxes. You would mark for the duties and taxes to Bill Third Party to your import number so that they are billed to you.
Every shipment has an IOR. Even if you are requesting that the duties and taxes bill back to you as the sender, the receiver would still be the official IOR (unless otherwise specified). They are who customs will contact if there are any questions or clearance instructions needed.
If you are a Preferred Shipping customer and have any questions about this, please contact us at customerservice@preferredship.com or call our office at 800-827-7987. We’re happy to help!
