importer

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GeigerCars imports US vehicles to Europe (here: booth at Retro Classics 2018)

In terms of foreign trade law , an importer is the person who concludes a sales contract for goods with a foreign exporter or who imports the goods into Germany or has them imported.

General

Importer is a noun agentis formed from the word import . Economically, the importer is a business entity that goods from abroad due to a trading relationship involves an exporter, it being immaterial whether the importer goods unprocessed as resellers resold ( importer , indirect importer ) or a further processing performs. A forwarding agent or carrier commissioned for the transport is therefore not considered an importer. The merchant who imports goods in order to export them again is also considered an importer .

Shipping and payment

The importer negotiates the delivery conditions for the delivery with the exporter and assumes the payment obligation through the payment conditions. Commercial clauses such as Incoterms regulate whether and to what extent the exporter pays the transport costs or insurance . They range from no takeover (" ex works ") to full takeover ("free duty paid"). The terms of payment regulate when the importer has to fulfill his obligation to pay the exporter. Above all, this can be an advance payment ( advance payment , down payment ) before delivery ( customer credit ), payment step by step or letter of credit / document collection upon delivery or a payment term after delivery ( supplier credit ). In the case of customer credit, the importer assumes a credit risk and a country risk , which he can cover with credit insurance.

Legal issues

An importer is someone who imports goods from a third country into the European Economic Area or who has this done. Goods are goods , software and technology ( Section 2 (13 ) AWG ) and electricity (Section 2 (22) AWG). The importer has obligations in accordance with Section 4 AWG and Section 5 AWG, and he can also be the addressee of regulatory measures in accordance with Section 8 AWG. General importers are, for example, chosen by automobile manufacturers as a form of market entry and market cultivation if they do not want to set up their own sales company (e.g. due to a small market size or lack of familiarity with the market).

The legal term importer , on the other hand, is only used in the narrower sense for goods purchases from third countries (countries outside the European Union ). In the case of cross-border purchases of goods within the EU member states , one speaks of " intra-community acquisition " because no customs clearance is necessary. According to Section 1a (1) UStG, there is an “intra-Community acquisition” if an item is delivered to the buyer (purchaser) from the territory of one EU member state to the territory of another EU member state. Also according to § 2 No. 8 ProdSG , an importer is any natural or legal person resident in the European Economic Area who brings a product from a country that does not belong to the European Economic Area on the market. Pursuant to Section 31 (1) AWV, the importer must apply for import clearance at a customs office .

According to the AMG, the importer of pharmaceuticals is only liable to the extent that he is also a pharmaceutical entrepreneur. This is the case if the importer places the medicinal product on the market in his name ( Section 4 (18) AMG). According to Section 9 (2) AMG, however, he may only do this if his place of business is in Germany or in another EU member state.

Even individuals can, for example, in the course of traveling abroad, import goods. In particular, the travel allowances must be observed.

See also

Web links

Wiktionary: Importer  - explanations of meanings, word origins, synonyms, translations

Individual evidence

  1. Reinhold Sellien / Helmut Sellien (eds.), Gablers Wirtschafts-Lexikon , Volume 1, 1980, Sp. 2045 f.
  2. Gerhard Laudwein, Fachwörterbuch export, customs and logistics , 2006, p 108
  3. Werner Lorenz / Bernhard Pfister / Michael R. Will (eds.), Festschrift for Werner Lorenz on his seventieth birthday , 1991, p. 201
  4. ↑ Travel allowances for non-EU countries