Importer of Record

Cross borders. Not red tape.

eBrands acts as your Importer of Record across key global markets — handling customs clearance, duty payments, product compliance, and regulatory documentation.

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Importing into new markets is the #1 bottleneck for brands going global

Without a local Importer of Record, your products can be held at customs, hit with unexpected duties, or blocked entirely.

Customs clearance

We manage all customs documentation, HS code classification, and clearance procedures.

Product compliance & certification

From FDA and CE markings to safety certifications and labeling standards.

Duty & tariff management

We calculate, pay, and manage import duties and tariffs on your behalf.

Multi-market coverage

Legal entities and import capabilities across North America, Europe, and Australia.

The compliance layer
most international expansion plans don't account for

Most consumer brands building an international roadmap focus on the visible work. Which markets to enter. Which channels to sell on. How much to budget for paid media. What the localized brand positioning should look like. The plan looks tight on a slide.

Then the first shipment hits customs and everything stops.

The carrier won't release the goods because there's no Importer of Record on file. The customs broker is asking for an EORI number you don't have. The HS classification on your commercial invoice is wrong and now there's a duty audit. The product needs CE marking documentation that nobody on your team has ever seen. The shipment sits in a bonded warehouse for two weeks while your legal team figures out who's supposed to do what.

That's the moment most brands learn what an Importer of Record actually does, and why the role exists in the first place.

What an Importer of Record is

An Importer of Record is the legal entity responsible for ensuring that imported goods comply with all the local laws and regulations of the destination country. They file the customs entry. They pay the duties and import VAT. They guarantee that the products meet local safety, labeling, and certification requirements. They take on the legal liability if something is wrong.

The Importer of Record is typically not the manufacturer and not the customer. They sit in between, holding the customs paperwork together for the entire shipment. Without one, your goods don't legally cross the border.

For a domestic shipment, the Importer of Record question never comes up because the seller and the importer are the same legal entity. For a cross-border shipment, the role has to be filled by someone with a registered presence in the destination country, the right tax IDs, the customs accounts, and the willingness to carry the legal liability that comes with it.

Why most consumer brands underestimate this

Three reasons.

The first is that ecommerce platforms make selling internationally feel as easy as adding a new shipping zone to a Shopify checkout. The technical work to take the order is trivial. The legal and operational work to fulfill the order through customs is not.

The second is that the cost of getting it wrong is back-loaded. The first few shipments often clear without issue because the volumes are low and customs isn't paying close attention. Then volume scales, attention follows, and the audits start. By that point you've shipped thousands of orders with paperwork that doesn't hold up.

The third is that the work to set up a proper Importer of Record arrangement looks expensive and slow on the front end. Local entity, EORI number, customs broker relationship, duty deferment account, product compliance documentation, EPR registrations where required. €50K-€150K and 3-6 months per market is a typical setup if a brand does it themselves. Most brands skip it and hope.

What eBrands does as your Importer of Record

The full stack, integrated with the rest of our commerce operations.

Customs entry and clearance. EORI numbers in every operating market. Customs broker relationships. HS code classification per SKU per market. Commercial invoice and packing list preparation that holds up to audit.

Duty and import VAT payment. Duty deferment accounts in every market so we can clear shipments without delay. Reclaim of import VAT where applicable. Treatment of duty as a pass-through cost rather than a hidden margin take.

Product compliance. CE marking documentation for EU markets. UKCA marking for the UK. FDA registration where applicable for US imports. REACH compliance for chemicals. Country-specific labeling and language requirements. Battery and electronics compliance where the product category requires it.

EPR registration. Extended Producer Responsibility registrations across EU markets for packaging, electronics, batteries, and textiles. Each market has its own scheme and pricing structure. We handle them.

Amazon Responsible Person. Amazon's EU listing requirements include a registered Responsible Person for product safety. We act in that capacity for products we sell on your behalf.

Documentation and record-keeping. Every customs entry, every duty payment, every compliance certificate stored against your account. If a regulator asks, the answer is in our system within minutes, not weeks.

The work that takes a brand 6 months to set up per market becomes a few weeks of integration with our existing infrastructure. The legal liability sits with us, not with you. Your team focuses on product and brand. We handle the layer that decides whether your goods actually cross the border.

Common questions about Importer of Record

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Can my freight forwarder act as my Importer of Record?

Some can. Many won't. Forwarders that offer IoR services charge separately for it, typically as a percentage of declared customs value plus per-shipment fees. The bigger issue is that they don't take on product compliance responsibility (CE, REACH, EPR), so you still need that layer covered separately. Using a forwarder as IoR works for one-off shipments but doesn't scale to a full ecommerce operation.

Does the Importer of Record have to be a local entity in the destination country?

Yes for most major markets. The EU requires an EU-established IoR (or a registered Indirect Customs Representative) for customs entries. The UK requires a UK-established entity post-Brexit. The US has more flexibility but most carriers and customs brokers prefer a US entity. Workarounds exist (Indirect Customs Representatives, fiscal representation), but they have their own cost and complexity.

Do I need an Importer of Record for every market or just some?

Every market you ship into commercially. There's no exemption based on volume. A single B2B shipment of samples to Germany still requires a properly named IoR and the right customs paperwork. The volume threshold doesn't trigger the requirement; the cross-border movement of goods does.

Do I still need an Importer of Record if I'm using DDP shipping?

Yes. DDP (Delivered Duty Paid) is a shipping incoterm that says the seller pays the duty, but it doesn't designate who the legal Importer of Record is. The carrier or freight forwarder will often demand an IoR be named on the entry regardless of who's paying. Brands sometimes assume DDP means "no IoR needed" and then discover the issue when a shipment is held at customs.

How long does it take to set up Importer of Record coverage in a new market?

Through eBrands, it's typically 2-4 weeks per market because the legal entity, EORI numbers, and customs accounts already exist. Doing it yourself usually takes 3-6 months because you're setting up the entity, the tax IDs, the customs broker relationship, and the product compliance documentation in series rather than in parallel.

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.

What happens if my Importer of Record paperwork is wrong?

The consequences scale with the size of the issue. Minor problems trigger duty reassessments and back-payments. Bigger problems trigger audits, fines, and product seizures. The worst outcomes involve the brand being banned from importing into a market for a period of time. EU customs authorities have been particularly aggressive about audit follow-up since 2024 as part of the broader push on ecommerce compliance.

What's the difference between an Importer of Record and a Foreign Importer?

A Foreign Importer is a non-resident entity that's been granted permission to act as IoR in some jurisdictions. The US allows this through a customs bond. The EU is more restrictive and generally requires an EU-established entity. The legal liability and compliance burden are similar; the entity registration mechanics differ. In practice most brands use a local IoR partner because the foreign importer route adds compliance overhead without removing risk.

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