In practice: the IOR usually has to be registered in the destination country: a UAE importer needs a trade licence and customs client code, Iraq requires a locally registered importer, and Kenya requires a KRA PIN. A foreign supplier normally cannot act as IOR, which is why a DDP sale still needs a local party to import the goods. The IOR carries the legal risk if the declaration is wrong.

Example: a supplier offers DDP Baghdad. Before booking, we confirm which registered Iraqi company will be the importer of record, because the ASYCUDA declaration, duty payment and any valuation query will be in its name.