### Question
What does importer mean?


### Answer
**Importer** has the following meaning in *26 U.S.C. § 4672*:

> the person entering the taxable substance for consumption, use, or warehousing

#### Citation:
  - *26 U.S.C. § 4672*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 38-ENVIRONMENTAL TAXES > Subchapter C-Tax on Certain Imported Substances**

