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This guide is designed for merchants using their own carrier accounts and integration to ship Global-e orders. It provides the essential guidelines for creating the necessary clearance documents, including shipping labels and commercial invoices.
Key Roles and Responsibilities
The following roles and responsibilities apply:
RoleParty
Merchant of Record (MoR)Global-e
Exporter of Record (EOR)Merchant
Shipper of Record (SOR)Merchant or 3PL
Importer of Record (IOR)Customer (except Switzerland, where IOR = Global-e Switzerland)
Importer of Record (IOR) on ReturnsGlobal-e / Merchant
Merchant of Record – Global-e
Global-e acts as the Merchant of Record (seller) for all orders processed through Global-e. In certain destinations, Global-e is responsible for remitting taxes to local authorities. The system generating export documents must ensure that Global-e specific information is accurately transferred to carriers during shipment booking and correctly reflected on customs documents.
Exporter of Record and Shipper of Record – Merchant / Third Party Logistics
The merchant or 3PL acts as the Exporter of Record and Shipper of Record for outbound shipments.
Importer of Record – Customer
The customer is the Importer of Record, except in Switzerland, where the Importer of Record is Global-e Switzerland.
Importer of Record on Returns – Merchant / Third Party Logistics
The merchant or Third-Party Logistics acts as the Importer of Record on returns and is responsible for managing the return of goods to their country of origin. This includes:
  • Clearing the goods through customs and ensuring compliance with import regulations.
  • Applying Returned Goods Relief to qualify for duty exemption where applicable.