importer
Definition
For customs purposes, the party who makes (or on whose behalf an agent or broker makes) the import declaration, and who is liable for the payment of duties (if any) on the imported goods. Normally, this party is named either as the consignee in the shipping documents and/or as the buyer in the exporter's invoice.
importer is in the Banking, Commerce & Finance, Customs Documentation & Procedures and International Trade & Relations subjects.
importer appears in the definitions of the following terms:
import letter of credit,
export contingency insurance,
collection,
documents against payment (D/P),
aval,
dumping,
valuation,
foreign exchange option,
case of need,
import declaration
and
importer appears in the other term: importer of record
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