### Question
How does Tax on Certain Imported Substances define importer?


### Answer
Under *26 U.S.C. § 4672*, **importer** is defined as:

> 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**

