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# Who is the Importer of Record (IOR) when I ship with SKUdrop

## Shipping and Importer of Record (IOR) Information

SKUdrop partners with third-party freight forwarding companies to handle shipping operations for the United States.

When customers use SKUdrop’s shipping services, these freight forwarding partners act as the **Importer of Record (IOR)** on behalf of all clients. Their information is used on all required import documentation, including the **CBP Form 7501** for U.S. customs clearance.

For shipments to the **United Kingdom**, the customer’s **VAT number** is used, and the **customer is listed as the Importer of Record**.