A forwarder arranges movement. An importer of record takes responsibility.
A freight forwarder coordinates transport, documentation and the flow across borders — on your instructions, in your name. It does not own the goods and it is not the consignee. An Importer of Record is the legally accountable importing entity: the customs declaration, the duties and taxes, and the regulatory compliance all sit with it.
Most forwarders can technically offer this and choose not to, because the liability is real. We offer it deliberately — it is the reason Waysafe Impex exists alongside KK Global Logistics rather than duplicating it.
For an overseas company with no Indian entity, this is not a convenience. Without an Import Export Code you cannot file a customs entry in India at all — and you cannot obtain an IEC without a registered Indian presence. We are that presence.
Side by side.
The two roles are often confused, and assuming a forwarder can act as your importer of record is how shipments get held.
Moves the cargo
- ·Books space, arranges pickup and delivery
- ·Prepares and routes the documentation
- ·Coordinates clearance on your behalf
- ·Does not own the goods, is not the consignee
- ·Liability stays with you
Carries the responsibility
- ·Files the customs declaration in its own name
- ·Pays duties and taxes at clearance
- ·Answerable to customs for the entry
- ·Holds the local registration that makes it possible
- ·Takes the audit and penalty exposure
How an arrangement runs.
Set up before it ships
We review the commodity, its classification, the value and any licensing it attracts — and agree the arrangement in writing. This happens before the goods leave, never while they are sitting at a port.
We file and we pay
The entry goes in under our IEC. Duty and taxes are paid at clearance and reconciled back to you with the assessment documented, so you can see exactly what was levied and why.
The record stays with us
Import records are retained for the statutory period and post-entry queries or audits are answered by us. Your obligation ends when the goods are delivered; ours does not.
Accurate paperwork. That is the whole ask.
Because we are the one answerable for the declaration, we are strict about what goes into it. If the invoice value is wrong or the classification is optimistic, it is our name on the entry — so we will ask questions before we file.
- Commercial invoice and packing list that match the goods
- Product detail sufficient to classify it correctly
- Any licences, permits or certifications the goods attract
- The arrangement agreed before the goods ship
Exporter of Record
The same principle on the way out. As Exporter of Record we are the party legally accountable for ensuring goods leave India in compliance with local and international law — the declaration, the licensing, and the answers to any authority that asks.
Useful where the seller is overseas, or where the exporter of record and the shipper genuinely need to be different parties.
Ask about EOR →