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Division 2 The importer shall be the economic operator who carries out activities that result in the import of goods.

United Kingdom

Original text. Later amendments are not shown.

The importer carries out these activities when:

  1. (a)

    concluding the contract, with the exception of transport contracts, giving rise to the import of the goods in the Member State of import; or failing this

  2. (b)

    bringing goods into the Member State of import or providing for the import of the goods in the Member State of import; or failing this

  3. (c)

    being in possession of the goods which are the subject of the import of the goods in the Member State of import.