An importer is the person or organization responsible for bringing goods into a jurisdiction and satisfying the applicable import requirements. The precise legal role depends on local customs law and the transaction structure.
What does an importer do?
- Confirm the legal importing party
- Classify goods and establish origin
- Support customs valuation
- Obtain permits and product approvals
- File or authorize the import declaration
- Pay duties, taxes and applicable fees
Importer vs. buyer
The buyer is the commercial purchaser. The importer is the party recognized for customs and regulatory purposes. They can be different when a distributor, marketplace, logistics provider or customer acts as importer.
Importer vs. consignee
The consignee is the party to whom goods are consigned under transport documents. The importer bears the relevant import role. A named consignee is not automatically the importer of record.
What should be agreed before shipment?
Define the importer, declarant, delivery term, classification responsibility, permits, duty and tax allocation, customs broker and document handoff. Do not wait until arrival to decide who can legally clear the goods.
What belongs in the import record?
Link the purchase order, invoice, packing list, transport document, permits, classification, origin, valuation, declaration, payment and release evidence. Record amendments and post-entry reviews.
