### Question
How does Alcohol, Tobacco, and Certain Other Excise Taxes define importer?


### Answer
Under *26 U.S.C. § 5845*, **importer** is defined as:

> any person who is engaged in the business of importing or bringing firearms into the United States

#### Citation:
  - *26 U.S.C. § 5845*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 53-MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS > Subchapter B-General Provisions and Exemptions > PART I-GENERAL PROVISIONS**

