Amazon Global logistics Importer of Record

Looking to use AGL for my next shipment. It seems like Amazon will take care of the freight forwarding as well as refer you too a 3rd party customs broker but there’s on guidance on importer of record (IOR). It seems like there may be some risk involved to being the IOR myself possibly?

Has anyone who used AGL used an IOR service? I’m having a hard time finding anything and every search I do winds up in a dead end.