Skip to content
CBP Systems

What is IOR Number?

Importer of Record number — typically the EIN plus a 2-digit suffix, used to identify importers in CBP systems. In the context of U.S. customs and tariff recovery, understanding ior number is essential for navigating the CAPE refund process and ensuring accurate duty assessment.

Definition

The Importer of Record (IOR) number is the unique identifier for an importing entity in CBP's systems. It consists of the importer's Employer Identification Number (EIN) plus a 2-digit suffix (typically '00' for the primary importing entity). The format is XX-XXXXXXX-XX (e.g., 12-3456789-00). The IOR number appears on every entry summary and is used by CBP to track duties owed, compliance history, and audit obligations for each importer. Multiple suffixes may exist for companies with different divisions or subsidiary importers under the same EIN.

How IOR Number Relates to Tariff Refunds

The IOR number is how Tariffi identifies individual importers in ES-003 data. When a customs broker uploads their master ES-003 file (containing entries for all clients), Tariffi groups entries by IOR number to create separate CAPE declarations per importer. The IOR number ensures refunds are credited to the correct entity.

Example

A broker's master ES-003 contains 10,000 entries. Tariffi groups them by IOR number and discovers 50 distinct importers. Client IOR 42-1976836-00 has 200 CAPE-eligible entries totaling $1.8 million in potential refunds.

Frequently Asked Questions

Is the IOR number the same as the EIN?
Almost. The IOR number is the EIN plus a 2-digit suffix. Most importers use suffix '00,' but companies with multiple importing divisions may have multiple suffixes.
Can I look up my IOR number?
Your customs broker can confirm your IOR number. It appears on your entry summaries and in your ACE portal account.

Related Terms

Legal References

  • 19 CFR § 24.5 — Filing of Importer Numbers
  • 19 CFR Part 141 — Entry of Merchandise

Ready to recover your tariff overpayments?

Upload your ES-003 and see how much you could recover — no advance fees, no commitment.

Start your claim

Questions? support@tariffi.io