The process of import and export operations is somewhat difficult, as it requires a knowledge of the regulations and rules of countries. So, Understanding the definition and the differences between the three most important roles involved in an import transaction is helpful, namely the importer of record/declarant, the exporter, and the consignee




Importer of record / declarant


Because each importer of record and consignees deal with manufactured goods, many people have misconceptions about their roles. There is, however, a difference in meaning and the services.


the record importer or the declarant is the significant role that requires by customs compliance. The record-importer is an individual or a company authorized to act as an “importer” to supply a country with goods or services.

The designated record importer is the person or entity responsible for ensuring that the import transaction conforms to all the regulations, that the goods are properly valued and that the taxes and charges concerned are paid correctly, and that all documentation and permits are filed correctly.


Here we can find the differences, the customs laws of the various countries are known to IOR services, as they take care of imports to various coastlines.



Features of record importer and Who could serve as it?


There are different requirements between countries for who can act as record importers. It is interesting that a consignee can also be a record importer (IOR). But it provides only the purpose of any person or company.


It is sometimes necessary, in particular, to appoint an agent, broker, or other law entity in the country of destination in less straightforward transactions, to act on behalf of the importer of records.



Exporter of record:

The legal export company for goods from a country is an Exporter of the Record. The exporter or register is, in many cases, also the supplier and can also be the owner of the goods. The exporter can return the products to the manufacturer or provider a customer.  The exporter could also be a provider to export new products to its customers.



the Exporter of Record’s responsibilities

  • Adherence for the export of those goods to the customs processes required in this country. All the necessary export clearance documents such as licenses and permits should be available and a clear and accurate description and value of the exported goods should be provided.
  • In the event of an infringement of conformity procedures or regulation, the Record Exporter may face severe financial or criminal liability sanctions or both. If the EOR even knows that there has been negligence or an infringement and does not take action to resolve or report it, they face the same level of sanction.
  • The Exporter of Record is responsible for the failure of the goods to reach their destination. In addition, the Exporter of Record shall be liable for any economic consequences for the recipient if the delivery is not made or if the shipment is not delivered on time.
  • An EOR must also provide a shipping agent with detailed information concerning a shipment if one participates in the transaction.



The consignee is the person who receives the package and is normally the owner of the products. The consignee is the party that assumes possession of the products after they have passed through customs. The consignee is generally the party who pays import duties and taxes in a simple import/export trade.


It is not necessary for the consignee to be a government-registered importer. Whereas cargo forwarding is used in a shipment, the MAWB or MBL’s consignee may be the freight forwarder rather than the final customer of goods.



How is it that the consignor differs from the consignor?

The key issues that distinguish between the two terms are:

  • A consignor has in a document drawn up by the carrier or the carrier always a consignee and a destination company.
  • The consignor shall send a consignment whereas the consignee shall be the receiver.
  • The consignee may be a buyer or just an officer acting on behalf of the consignor.
  • The goods are owned or delivered by the consignment until the merchandise has been paid in full by the consignor.





Customs clearance roles and responsibilities may be complex and change from time to time. If you are not aware of the process, then expert advice is worth the expense.