### Question
How is the term importer defined?


### Answer
The term **importer** is defined in *26 U.S.C. § 4132* as the following:

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

#### Citation:
  - *26 U.S.C. § 4132*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter C-Certain Vaccines**

