### Question
What is the definition of importer?


### Answer
The definition of **importer** is as follows in *26 U.S.C. § 4682*:

> the person entering the article for consumption, use, or warehousing

#### Citation:
  - *26 U.S.C. § 4682*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 38-ENVIRONMENTAL TAXES > Subchapter D-Ozone-Depleting Chemicals, Etc.**

