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Short answer
In United States customs law, the importer of record is the party answerable to U.S. Customs and Border Protection (CBP) for the duties on an import. The regulations define “importer” as the person primarily liable for payment of duties, and that liability is a personal debt to the United States that paying a broker does not erase. This page covers the U.S. rules only.
Definition and scope
19 CFR 101.1 defines “importer” as “the person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on his behalf.” The same section says the importer may be one of four parties, and the importer of record is only one of them. The regulation does not give a separate definition of “importer of record” as a stand-alone term, so the practical meaning comes from who is liable and who is identified to CBP.
Four parties the regulation names as “importer”
| Party | Condition stated in 19 CFR 101.1 |
|---|---|
| The consignee | None stated |
| The importer of record | None stated |
| The actual owner of the merchandise | An actual owner’s declaration and superseding bond has been filed under 19 CFR 141.20 |
| The transferee of the merchandise | The right to withdraw merchandise in a bonded warehouse has been transferred under subpart C of 19 CFR part 144 |
The table is the main reason “consignee” and “importer of record” should not be used as synonyms: the regulation lists them as separate entries.
How it works in practice
Identity filing: CBP Form 5106
Under 19 CFR 24.5, each person, business firm, Government agency or other organization files CBP Form 5106 (“Create/Update Importer Identity Form”) with its first formal entry, or its first request for services that will result in a bill or a refund. A Form 5106 is also filed for the ultimate consignee for whom the entry is made.
- The identification number is the IRS employer identification number or, if none has been assigned, the Social Security number.
- If neither exists, CBP assigns an importer identification number when it receives the form.
- An importer identification number stays on file until one year after it was last used on Customs Form 7501 (or its electronic equivalent) or a request for services. After that the party must file another Form 5106 to transact again.
Liability and the customs broker
19 CFR 141.1(b) says duty liability “constitutes a personal debt due from the importer to the United States.” An importer may pay duties directly to CBP or through a licensed customhouse broker. Payment to a broker covering duties does not relieve the importer of liability if the broker does not pay the duties. In short, using a broker changes who handles the payment, not who owes it.
Where it matters for labs and clinics
Laboratories and clinics that bring in reagents, instruments, samples or supplies from outside the United States meet the importer question whenever goods arrive for entry. Three points follow directly from the rules above:
- The party named to CBP carries the duty liability, so it is worth knowing before shipment whether that is the institution, a collaborator or a service provider.
- A broker hired to file the entry does not take over the debt (19 CFR 141.1).
- An institution that has not imported before may need a Form 5106 on file, with an EIN or an assigned importer number (19 CFR 24.5).
Related CASRAI pages cover the classification side of the same question: the HS code for chemicals entry explains where classification responsibility sits, the export control classification guide covers the outbound side, the duty drawback guide covers recovering duties, and the REACH compliance guide covers the EU regime, which this page does not.
Common misunderstandings
“The broker pays, so the broker is liable.”
Not under 19 CFR 141.1: payment to a broker does not relieve the importer if the duties are never passed on to CBP.
“The consignee is always the importer of record.”
The regulation lists the consignee and the importer of record as separate parties who may each qualify as “importer” under 19 CFR 101.1.
“An endorsed shipping document hands over the right to make entry.”
19 CFR 141.11 states that a nonnegotiable bill of lading or air waybill may not be endorsed by the named consignee to give someone else the right to make entry.
FAQ
What is an importer of record?
The party identified to U.S. Customs and Border Protection as responsible for the duties on an import. 19 CFR 101.1 defines the broader term “importer” as the person primarily liable for the payment of any duties.
Does a customs broker become liable instead of the importer?
No. A licensed customhouse broker can receive and forward the payment, but the importer is not relieved of liability if the duties are not paid (19 CFR 141.1).
Does an importer need an identification number?
Yes. CBP Form 5106 carries an EIN or Social Security number, or CBP assigns an importer identification number (19 CFR 24.5).
Sources
- 19 CFR 101.1, General definitions: law.cornell.edu/cfr/text/19/101.1 (checked 2026-10-29)
- 19 CFR 141.1, Applicability of general rules and liability for duties: law.cornell.edu/cfr/text/19/141.1 (checked 2026-10-29)
- 19 CFR 24.5, Filing identification number: law.cornell.edu/cfr/text/19/24.5 (checked 2026-10-29)
- 19 CFR 141.11, Evidence of right to make entry: law.cornell.edu/cfr/text/19/141.11 (checked 2026-10-29)
