Importer

The U.S. Customs Service defines "importer" as a person primarily liable
for the payment of duties on the merchandise, or an authorized agent acting
on the importer's behalf. The importer may be: (a) a consignee, (b) the
importer of record, or (c) the actual owner of hte merchandise if the
actual owner has filed with Customs a declaration acknowledging ownership
along with a superseding bond. (See 119 CFR 141.20.)