importer of record
Definition
Customs term for the entity responsible for (1) ensuring the imported goods comply with local laws and regulations, (2) filing a completed duty entry and associated documents and (3) paying the assessed import duties and other taxes on those goods.
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importer of record is in the Banking, Commerce & Finance, Customs Documentation & Procedures and International Trade & Relations subjects.
importer of record appears in the definition of the following term: entry bond
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