Delivering goods into India as a foreign supplier can be complex—but with IOR services, it doesn’t have to be. If your customer in India is not GST registered, or if you don’t have a legal presence in India, using a reliable Importer of Record is the most efficient and compliant route for smooth import operations.

What is an Importer of Record (IOR)?

An Importer of Record (IOR) is a licensed Indian entity or logistics partner that takes full responsibility for importing goods into India on behalf of a foreign company.

The IOR is legally accountable for:

  • Filing the Bill of Entry and customs documents,
  • Paying customs duties and IGST,
  • Ensuring compliance with Indian import laws under the Customs Act,
  • Clearing goods and delivering them to the final customer in India.

This solution is essential for overseas exporters who want to send goods to India without establishing a local entity.

 

When Do You Need IOR Services?

You should consider IOR services when any of the following apply:

  • Your foreign business has no Import Export Code (IEC) or GST registration in India,
  • Your buyer in India is an unregistered individual or small firm and cannot act as the importer,
  • You plan to ship goods to India on Delivered Duty Paid (DDP) terms,
  • You want to avoid legal complications, delays, or misdeclaration penalties at customs.

In such cases, the IOR acts as your legally compliant representative and ensures your shipment is processed smoothly.

 

 How IOR Services Work in India

The IOR process is designed to offer a streamlined experience for both the seller and the recipient. Here’s a simplified step-by-step workflow:

  1. Appointment of IOR: A foreign seller, middleman, or freight forwarder appoints a qualified IOR service provider in India.
  2. Customs Filing: The IOR files the Bill of Entry with Indian Customs as per Section 2(26) of the Customs Act.
  3. Duty & GST Payment: The IOR pays the applicable customs duty and IGST (often included in their service charges).
  4. Delivery to Consignee: Once cleared, the goods are delivered directly to the Indian recipient without the need for GST registration at the buyer’s end.

✅ No GST registration required for Indian end-customer
✅ Full compliance with Indian Customs and Tax laws

 

 Key Benefits of Using IOR Services

IOR services in India are not just about legal compliance—they also offer strategic and operational advantages:

  1. Smooth Customs Clearance: Professional handling of customs documentation ensures faster import clearance.
  2. No Need for Indian Entity: Ideal for foreign companies who want to enter India without creating a subsidiary or branch.
  3. Zero Legal Risk: The IOR takes complete responsibility for compliance and liabilities.
  4. Cost-Efficient Logistics: Consolidated DDP delivery and predictable service charges simplify cost planning.

Whether you’re shipping IT hardware, medical devices, electronics, or industrial machinery—IOR services protect your interest from border to buyer.

 

 Documents Required for IOR Services

To begin importing with the help of an IOR, you’ll need the following documents:

  1.  Import Authorization Letter from the foreign company
  2.  Commercial Invoice & Packing List
  3.  Shipping Bill / Airway Bill / Bill of Lading
  4.  Power of Attorney (POA) allowing the IOR to act on behalf of the foreign exporter

All documentation must be accurate and in line with Indian import standards to avoid penalties or delays.

 

Why Choose Us for IOR Services in India?

At [Your Company Name], we bring years of logistics expertise and customs compliance knowledge to help global businesses operate in India with confidence.

Here’s what makes us the trusted IOR partner for hundreds of foreign exporters:

  1.  Expert team with deep understanding of Indian import laws
  2.  Experience in handling DDP shipments across industries
  3.  Transparent process with all-inclusive service packages
  4.  Zero legal risk to the foreign company

From document preparation to customs filing and doorstep delivery, we handle everything end-to-end, giving you peace of mind and control over your supply chain.

 

Final Thoughts

As the Indian market continues to grow, more global businesses are seeking entry without the overhead of setting up a local branch. IOR services offer the perfect solution—fast, compliant, and efficient.

If you are a foreign seller, exporter, or supplier looking to expand your footprint in India, our Importer of Record (IOR) service is designed to help you import legally and deliver confidently.