### Question
How does the law define importer?


### Answer
Under *19 U.S.C. § 1641*, **importer** is defined as:

> one of the parties qualifying as an importer of record under section 1484(a)(2)(B) of this title

#### Citation:
  - *19 U.S.C. § 1641*
  - Heading: **CHAPTER 4-TARIFF ACT OF 1930 > SUBTITLE III-ADMINISTRATIVE PROVISIONS > Part VI-Miscellaneous Provisions**

