Importer of Record — trade glossary

The party legally responsible for a customs entry, its accuracy and the duty payable on it.

The party in whose name goods are entered, and which carries the legal responsibility for the declaration: correct classification, valuation and origin, payment of duty and taxes, and record-keeping.

Using a customs broker does not transfer that responsibility. Nor is the importer of record necessarily the buyer or the consignee - under DDP it is the seller, which is precisely why DDP is harder to perform than it looks.