Importer

Quick Answer

Last updated: 22 June 2026Published: 19 June 2025

Source: https://en.wikipedia.org/wiki/Importer

Category

Passar Hub: Everything on the new Swiss customs system

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1 min

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Definition & Explanation

The moment goods are declared for entry into a customs territory, the importer steps forward as the legally responsible party: the natural or legal person who brings goods across a customs frontier and is accountable to the authorities for that act. As declarant of record, the importer owes all applicable import duties and taxes, must ensure the accuracy of the customs declaration, and is responsible for compliance with relevant import regulations, licences, and restrictions. A licensed customs broker routinely handles the procedural filing on the importer's behalf – legal liability, however, stays with the importer. The importer is not necessarily the same party as the consignee named on the bill of lading or air waybill: a trading intermediary may import goods in its own name before passing them on to the ultimate buyer.

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