GlossaryEN1 min readUpdated: Jun 8, 2026

Importer

In customs practice, an importer is any natural or legal person bringing goods across a border into a customs territory.

Last updated: 8 June 2026Published: 19 June 2025

Source: https://www.zoll.de/DE/Fachthemen/Zoelle/Einfuhr/Einfuhr/Einfuhrer/Einfuhrer_node.html

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Logistics Concept

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In customs practice, an importer is any natural or legal person bringing goods across a border into a customs territory. The importer assumes full liability for customs clearance, goods declaration, and payment of all applicable duties and import value-added tax. Importers range from manufacturing companies sourcing raw materials to distributors and freight forwarders importing goods on behalf of others. Distinction: the importer bears customs liability; a customs broker merely handles procedures as an agent.

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Importer

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