n AI data center build-outs, gear arrives but racks stall because accountability is missing. This article shows how IOR/EOR clarifies responsibility for customs, certification, tax, and returns—cutting holds, back-tax, and return risks. It outlines a 3-step path: HS/ECCN classification → KC/RF/Electrical/Battery label match → bonded → inbound → install slot lock, plus an RMA temp-import/re-export checklist. Share your project brief for a free decision matrix and document chec