Definition
An importer is a person or company that brings goods into a country from abroad for sale, distribution, manufacturing, or internal use. The importer is generally responsible for ensuring that the goods comply with the customs, tax, regulatory, and product requirements applicable in the destination country.
Depending on the transaction and jurisdiction, the importer may be required to provide customs documentation, classify the goods under the correct tariff code, declare their customs value and origin, pay import duties and taxes, and obtain any necessary licences or certificates.
The importer may also have product compliance responsibilities, particularly when importing regulated goods. These obligations can include verifying conformity with local standards, maintaining technical documentation, ensuring correct labelling, and cooperating with market surveillance authorities.
In international trade, the identity of the importer can also affect VAT registration, EORI requirements, customs clearance, and contractual responsibilities under the applicable Incoterms.
ASC Consulting supports international companies with import-related structuring, VAT and EORI registration, customs requirements, and cross-border compliance across multiple jurisdictions in Europe and Asia.
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