No, the Importer of Record (IOR) does not necessarily have to own the goods being imported. The IOR is the entity legally responsible for the importation process and compliance with all relevant customs and regulatory requirements in the destination country. However, the ownership of the goods can be separate from the role of the IOR. In some cases, the IOR may be a third-party logistics provider, a customs broker, or another designated entity that takes on the responsibility of ensuring the proper import procedures are followed. The actual owner of the goods could be a different company or individual who has contracted with the IOR to handle the importation process on their behalf.