A guide
For the purposes of the Foreign Trade Law , according to § 2 para. 10, AWG importer , who (ie any natural or legal person ) goods (§ 2 para. 22 AWG) into the national territory ( § 63 no. 1 AWV supplies) or can provide. In the case of cross-border sales contracts with non-EU members (Section 2 (19) AWG, e.g. a German company buys something from a Chinese company), only the domestic contractual partner as the importer (Section 2 (15) AWG). The forwarder , carrier , customs agent, etc. is not considered the importer, but only the recipient of the goods.
