Is an Importer of Record the same as a Merchant of Record?

No, but they often work together. The Merchant of Record is the legal seller in the destination market — their name is on the customer's receipt, they remit the sales tax, they handle chargebacks. The Importer of Record is the entity that legally brings the goods across the border and pays the import duties. eBrands acts as both for partners we operate fully, which is why the two layers feel similar in our model. With most providers they're separate functions and you need both covered for a clean compliance setup.