Importer
The individual, firm or legal entity that brings goods, or causes goods to be brought from a foreign country into a customs territory.
Importer Number
(USA) An identification number assigned by the U.S. Customs Service to each importer to track entries and other transactions. In most cases the Taxpayer's Identification Number assigned by the Internal Revenue Service is the number also used by Customs.
Importer of Record
The person or company who as a result of supporting documentation and paperwork associated with product imported into the U.S. shows legal title and ownership to that product.
Imports
Goods brought into a customs territory.
Incoterms
An abbreviation of "International Commercial Terms" published by the International Chamber of Commerce. It is a set of rules for the interpretation of the most commonly used trade terms in foreign trade which parties to a contract can agree upon to avoid misunderstandings, disputes and litigation
Inspection Certificate
A document describing the condition of goods and confirming that they have been inspected.
Intellectual Property
Non-tangible property that is the result of creativity such as copyrights and patents.
Invoice
A written account or itemized statement, usually on a printed form with the name and address of the seller, listing merchandise sold or shipped to a purchaser, consignee, factor etc., showing their name and address, and containing a description of the merchandise, the quantity, values or prices and charges, and other significant details of the transaction such as the terms of sale and the currency of the purchase.
Inward Foreign Manifest (IFM)
(USA) A U.S. Customs mandated document requiring the complete listing by bill of lading number or airwaybill numbers of an arriving carrier's cargo. It should give the commercial particulars of the goods including: consignors, consignees, marks and numbers, number and kind of packages, their weights or measures, descriptions and quantities of the goods, their port of loading and intended port of discharge.
Irrevocable Letter of Credit
A letter of credit which cannot be amended or canceled without prior mutual consent of all parties to the credit. The industry standard document used to support payments for goods and services done on an international basis.
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