# Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (Text with EEA relevance), Division 2: The importer shall be the economic operator who carries out activities that result in the import of goods.

Extent: E+W+S+N.I.

The importer carries out these activities when:
(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
(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
(c) being in possession of the goods which are the subject of the import of the goods in the Member State of import.

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Source: https://www.legislation.gov.uk/eur/2020/1197/annex/V/chapter/I/section/6/division/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1197/annex-V/chapter-I/section-6/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.