Importer of record and cross-border routing
It decides which lanes can be delivered at all (B-04).
Whoever imports a product carries its duty and its compliance. In the EU the declarant owes the import duty, and under indirect representation so does the company it acts for; the declarant normally has to be established in the EU; and a consumer product may only be placed on the EU market when an economic operator established in the Union answers for it. Hubs and customers will not always share a customs territory, so who imports in each market would be settled before the first quote. No importer or customs representative has been appointed.
The duty it creates is a line in CHEQUER's price.
On the site: The shipment · The loop nobody closes
Sources Union Customs Code, Articles 18, 77(3) and 170(2) · General Product Safety Regulation (EU) 2023/988, Article 16(1) · Market Surveillance Regulation (EU) 2019/1020, Article 4