An importer of record is the entity legally responsible for an import — named on the declaration, paying duty and VAT, holding SABER certificates. IOR services let foreign companies without a Saudi entity ship into the Kingdom: a licensed local company imports in its own name and transfers the goods.
Typical pricing is a low single-digit percentage of shipment value plus pass-through duties. Categories restricted to licensed end-users (some pharma, telecom) cannot use IOR.