The information sheet on customs declarations, summary declarations and re-export notifications contains a new definition of the importer to be indicated in customs declarations at import.
While Annex 9 UCC-TDA still provided for the indication of the consignee in (simplified) import declarations, Annex B UCC-DA now only provides for the indication of the importer. As the consignee was not defined in Annex 9, Appendix C1 UZK-TDA, this could be defined nationally as the importer within the meaning of Section 2 (10) AWG. According to Annex B UCC-DA, on the other hand, the importer is defined as the person who makes the customs declaration or on whose behalf the customs declaration is made. This definition applies to the release for free circulation, the declaration for the customs warehousing procedure, temporary admission and inward processing and the transfer of goods in the context of trade with special tax areas (columns H1-H5 of Annex B UCC-DA).
More information on the definition of importer in customs declarations at import can be found here.
Definition of importer in customs declarations on importation