An importer is the person or company liable for the payment of any duties and taxes on the imported merchandise. An importer may be a resident or non-resident of the United States or the country you are importing to.

They must know:

• The goods that are being imported.
• Will conduct importing activities in accordance with both U.S. law or Canadian law depending on which country they are importing into.
• Communicate with their partners in compliance.

Importers and importing activity is highly regulated. It is the responsibility of the importer to act with reasonable care, which includes understanding and complying with the regulations that affect their transactions. Make entries by filing with Customs, this information is necessary to enable Customs to determine whether goods may be released from Customs custody. Importers must complete the entry by filing with Customs the declared value, classification, rate of duty and other such documentation or information to enable Customs to properly assess duties, collect accurate statistics and determine whether any other applicable law is met.