Key Roles and Responsibilities
The following roles and responsibilities apply: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.