Importer of record

# Importer of record The importer of record is the party legally responsible for goods entering a country: the economic operator who places a product from a third country on the market. Beyond paying duties and filing customs entries, it carries product compliance duties in the destination market, from verifying the manufacturer's conformity assessment to ensuring labelling, traceability and documentation are correct. ## Key facts - In trade law, the importer of record is the party named on the customs entry, liable for duties, taxes and the accuracy of the declaration. - Under the EU New Legislative Framework, the importer is the economic operator who first places a third-country product on the EU market. - EU importers must verify that the manufacturer carried out conformity assessment, drew up technical documentation and affixed required markings. - Importers must add their name, registered trade name or mark and contact address to the product, packaging or accompanying document. - The importer must keep a copy of the EU Declaration of Conformity and ensure technical documentation is available for 10 years. - Products the importer considers non-compliant must not be placed on the market; unsafe products already sold must be withdrawn or recalled. - In the US, the importer of record faces CPSC, FDA and other agency requirements at entry, including electronic certificate filing. ## The two faces of the importer: customs and product compliance The term importer of record comes from customs law, where it identifies who is responsible for the import transaction: classification, valuation, origin, duty payment and record-keeping. That party may be the buyer, a customs broker acting on the buyer's behalf, or a specialist importer-of-record service. Customs authorities hold this party liable for errors, which is why professional importers verify every data element before filing. Product compliance law adds a second layer. In the EU, the importer is defined functionally: whoever first makes a product from outside the EU available on the EU market is the importer, regardless of what the commercial invoice says. This means a distributor buying from a non-EU factory, a retailer sourcing own-brand goods from Asia, or a fulfilment house placing third-country stock on the market can all be importers with full legal duties. The status follows the act of placing on the market, not the job title. Because many businesses do not realise they are importers in this legal sense, enforcement actions frequently target companies that thought of themselves as mere resellers. Any business model that sources finished products from outside the EU or Great Britain and sells them domestically should map which entity is the importer for each product line and confirm that entity can discharge the duties. ## EU duties of the importer EU harmonisation legislation, framed by Decision 768/2008 and the market surveillance Regulation (EU) 2019/1020, sets out importer duties in detail. Before placing a product on the market, the importer must verify that the manufacturer has carried out the applicable conformity assessment procedure, drawn up the technical documentation, affixed the conformity marking such as CE marking, and complied with traceability requirements including type, batch or serial numbers. The importer must ensure that instructions and safety information accompany the product in a language easily understood by consumers in the member state of sale. While the product is under the importer's responsibility, storage and transport conditions must not jeopardise its compliance. The importer adds its own identification to the product, or where the product's size or nature prevents this, to the packaging or an accompanying document. Documentation duties mirror those of the manufacturer in duration: the importer must keep a copy of the EU Declaration of Conformity for 10 years after the product is placed on the market and must ensure the technical documentation can be made available to market surveillance authorities on request. If the importer considers or has reason to believe a product is not in conformity, it must not place it on the market; if it has already been placed, the importer must take corrective measures, including withdrawal or recall, and inform the authorities where the product presents a risk. ## Importer duties in the US and Great Britain In the United States, the importer of record is the party responsible to US Customs and Border Protection for the entry, but product compliance duties are set by the relevant agencies. For consumer products, the CPSC requires importers to certify compliance: children's products need a Children's Product Certificate based on third-party testing, and other regulated products need a General Certificate of Conformity. Under the CPSC eFiling rule, importers must file certificate data electronically at entry, with no de minimis exception. Food, drugs, medical devices and other FDA-regulated goods require the importer to verify foreign supplier compliance, for example through the Foreign Supplier Verification Programs for food. Failure at the border means detention, refusal or seizure, and the importer of record bears the cost. In Great Britain, the product safety framework mirrors the EU structure through UK statutory instruments. The importer placing goods on the GB market must verify the manufacturer's conformity assessment, ensure UKCA marking where required, add importer identification, and keep documentation. Post-Brexit, an EU business selling into Great Britain, or a British business importing from anywhere, must identify the UK importer for each product and ensure that party meets these duties. ## Using importer-of-record services and authorised representatives Companies without a legal entity in the destination market often engage specialists. An importer-of-record service acts as the named importer for customs and product compliance purposes, handling entries, duty payments and the compliance verification duties. This is common for employee equipment shipments, warranty replacements, e-commerce sellers and market entrants testing a new territory. An EU authorised representative is a related but distinct role: a party established in the EU with a written mandate from the manufacturer to perform defined tasks, such as keeping the declaration of conformity and cooperating with authorities. Unlike an importer, the authorised representative does not place the product on the market and does not assume the manufacturer's core design responsibilities, though the mandate can be drafted to include specific compliance tasks. Choosing between these models depends on the business. A brand selling its own products into the EU typically appoints an authorised representative and uses distributors or its own subsidiary as importer. A marketplace seller shipping directly to EU consumers needs an EU-established operator under the GPSR and market surveillance rules, which a fulfilment service provider or specialist importer can supply. | Question | Answer | |---|---| | Who is the importer under EU law? | Whoever first places a third-country product on the EU market | | Must the importer retest the product? | No, but it must verify the manufacturer's assessment and documentation | | How long must documents be kept? | 10 years after placing on the market | | Must the importer's name appear on the product? | Yes, with contact address, on the product, packaging or documents | | What if the product is non-compliant? | Do not place it on the market; withdraw or recall if already sold | | Can a broker be the importer of record? | For customs, yes with proper authorisation; product duties still need an accountable operator | ## Common pitfalls The most expensive mistake is assuming the overseas factory handles compliance. A factory's test report is evidence, not a legal shield: the importer must verify that the report covers the applicable legislation, the current product version and the right standards. Counterfeit or borrowed test reports are a known enforcement trigger. Another pitfall is splitting the importer role across the supply chain without clarity. When a brand owner, a sourcing agent and a distributor are all involved, each may assume another is the importer. The legal test is factual, so the business should designate the importer explicitly in contracts and confirm it can perform the verification and documentation duties. Labelling is a frequent failure point. Importer identification, traceability codes and language-correct instructions are checked at borders and in market surveillance campaigns, and missing or incorrect labelling alone can lead to withdrawal orders. Building a pre-shipment compliance checklist that covers markings, documents and packaging for each destination market prevents most of these findings. ## Frequently asked questions Am I the importer if I buy from a non-EU wholesaler located in the EU? No. If you buy goods already placed on the EU market by an EU-based supplier, you are a distributor, not an importer. The importer is whoever first brought the goods into the EU. Ask your supplier to confirm their importer status in writing. Does the importer need its own testing? Not necessarily. The duty is to verify the manufacturer's conformity assessment, not to repeat it. However, if verification raises doubts, the importer should arrange its own testing before placing the product on the market, because placing a non-compliant product on the market is an offence. Can one company be both manufacturer and importer? Yes, where the roles coincide in one legal entity, for example a brand that designs products and has them made abroad, that entity carries the combined duties. The obligations do not cancel each other out. What records must an importer keep? A copy of the EU Declaration of Conformity for 10 years, plus the ability to make the technical documentation available to authorities on request. Commercial records identifying suppliers and customers support traceability. How does the importer of record differ from a customs broker? A customs broker files entries and handles formalities as an agent. The importer of record is the principal liable for the import. A broker can act as importer of record only where properly authorised, and product compliance duties still attach to the operator placing the goods on the market. Do importer duties apply to second-hand goods? Where product legislation covers second-hand goods placed on the market, importer duties apply to whoever first places them on the market in the destination territory. Check the scope of the applicable legislation for the product type. ## Sources - EU market surveillance framework - New Legislative Framework building blocks - Placing manufactured goods on the market in Great Britain