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.
Questions related to 'importer'
- what about exporting after importing to US?
- In a Documentary Collection, what is the importerâs bank liability if the docs are sent directly to them i/o using the exporterâs bank chanel?
- Is there any legislation as to what constitutes being an importer?
- Is there any risk for the exporter if using Document Against Acceptance?
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