United States Importer of Record Liability
The US Importer of Record is liable for antidumping and countervailing duties tied to the product imported. The Importer of Record is the company listed in Block 26 of the U.S. Customs 7501 form. Under US Antidumping (AD), Countervailing Duty (CD) and Customs laws, the Importer of Record must exercise reasonable care in importing products