# Importer

*Last updated: 2026-06-22*

> In customs law and freight practice, an importer is any natural or legal person who brings goods into a customs territory and is liable for the resulting customs debt.

In customs law and freight practice, an importer is any natural or legal person who brings goods into a customs territory and is liable for the resulting customs debt. The decisive criterion is not who physically moves the goods, but who lodges the customs declaration in their own name or on their own account. Importers range from manufacturers sourcing raw materials to traders importing finished goods and consignees acting as owners of the goods. The role is distinct from that of a customs broker or freight forwarder acting as agent: a direct representative incurs no customs liability of their own, whereas an indirect representative is jointly and severally liable alongside the importer.

**Source:** [https://www.zoll.de/DE/Fachthemen/Zoelle/Einfuhr/Einfuhr/Einfuhrer/Einfuhrer_node.html](https://www.zoll.de/DE/Fachthemen/Zoelle/Einfuhr/Einfuhr/Einfuhrer/Einfuhrer_node.html)

## Quick Facts

| Property | Value |
|---|---|
| Term | Importer |
| Language | EN |
| Word count | 112 |
| Last updated | 2026-06-22 |
| Source | https://www.zoll.de/DE/Fachthemen/Zoelle/Einfuhr/Einfuhr/Einfuhrer/Einfuhrer_node.html |

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