U.S. Customs has made the topic of “right to make entry†a trade priority in recent years. The right to make entry is held only by the importer of record. The importer of record (IOR) is defined as “the owner or purchaser of the goods, or when designated by the owner, purchaser, or consignee . . . a licensed Customs broker.â€
Typically, the IOR is the owner or the purchaser of the goods, buying or selling agents, or a person or firm importing goods for exhibitions at trade fairs. Nominal consignees such as carriers, express consignment operators, freight forwarders, or consolidators do not have the right to make entry unless the company is a licensed customs broker as well.
The IOR is responsible for accuracy of the entry data. Importers must use ‘reasonable care’ to be sure that U.S. Customs and Border Protection (CBP) is provided with accurate data. Under 19 U.S.C. § 1592, CBP can issue penalties for negligence, gross negligence or fraud in the case on non-compliance.