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importer

as defined in Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16…, Article 5, point (13) (Definitions)

(a) in the case of distance sales, the importer for distance sales; (b) in other cases, the person determined by applying points (i) to (v) in order: (i) a person who has the power to decide and has decided that goods from a third country are to be brought into the customs territory of the Union; (ii) a person who has taken over the power from the person as referred to in point (i); (iii) a succeeding person who has the power to decide and has decided to have the goods placed under a customs procedure; (iv) the carrier who brings the goods into the customs territory of the Union; or (v) the holder of the goods

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