When goods are shipped internationally, two roles matter for customs:
- the exporter of record (EOR): responsible for the goods leaving the origin country;
- the importer of record (IOR): responsible for the goods entering the destination country.
Here's the general position for shipments forwarded with forward2me.
The Exporter of Record
The exporter of record is the party legally responsible for making sure goods comply with the rules of the country they're leaving as well as accurately describing and valuing them and obtaining any required licenses or permits.
For most shipments, the customer is generally regarded as the exporter of the goods. We don’t own the items we handle for international delivery so we act as a forwarding agent rather than the owner or exporter of your goods. The fact that forward2me is shown as the shipper on a shipment or commercial invoice doesn't, by itself, make us the exporter of record.
The Importer of Record
The importer of record is the party legally responsible for making sure imported goods meet the destination country's laws and customs requirements.
The owner, purchaser, or recipient of the goods can act as the importer of record, provided they're registered in the destination country where that's required.
Who counts as the importer of record can vary depending on the destination country and the type of shipment:
- Under DAP (Delivered at Place), the recipient is normally responsible for the import formalities, including any duties and taxes.
- Under DDP (Delivered Duty Paid), duties and taxes are calculated and paid upfront. However, paying the duties doesn't automatically make forward2me the importer of record. As a forwarder, we arrange transport for goods we don't own, rather than acting as the importer. The importer of record is determined by the customs declaration and the requirements of the destination country.
It's also worth knowing that many countries require the importer of record to be registered locally — for example, with an EORI number in the EU. This is one reason the exact position depends on your destination.
The Exact Requirements for Each Shipment Depend on the Destination
The Importer of Record (IOR) and Exporter of Record (EOR) change with every unique trade route in compliance with the laws of both the origin and destination countries.
If you need to know the specific position for a particular shipment or country, please contact our Customer Experience team — and for anything with legal or tax implications, it's worth checking with the customs authority in your destination country.