Building materials imports involve product-specific regulations, classification complexity, and heightened compliance requirements. Clear allocation of import responsibility is critical to managing regulatory risk, audits, and long-term supply chain stability in the U.S. market.
Under U.S. customs regulations, the party responsible for an import is legally accountable for the accuracy of customs declarations, payment of duties and taxes, and compliance with all applicable import laws. This responsibility exists regardless of who arranges transportation or physical delivery of the goods.
The Importer of Record (IOR) is defined under U.S. customs law as the party legally responsible for ensuring that imported goods comply with all customs requirements, including correct classification, valuation, and duty payment. Import responsibility is a legal and regulatory obligation and is separate from transportation or freight forwarding activities.
Import responsibility relates to customs compliance, regulatory accuracy, and duty payment obligations. Transportation responsibility relates to the physical movement of goods by carriers or freight forwarders. These two responsibilities are distinct under U.S. law and are governed by different contractual and regulatory frameworks.
GGP participates in building materials imports as an importer and focuses on understanding and managing import responsibility and trade compliance. GGP does not act as a freight forwarder or carrier and does not arrange transportation.