The importer of record refers to an importer, whether an entity or individual, who is responsible for ensuring that imported goods comply with the rules and regulations of the United States, specifically U.S. Customs and Border Protection. The importer may be a resident or foreign entity.

In addition to ensuring compliance, the importer is responsible for the timely payment of duties, taxes, and fees. As such, the importer is required to obtain a U.S. Customs bond, obligating the payment of duty, prior to filing entry.

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