All parties involved in the import transaction, including courier companies filed under their own bond and importer of record number, should consider the definition of "importer" when determining who may be responsible for reporting under this rule. Under 40 CFR 705, the manufacturer (including importer) of the PFAS must report. Importer (as defined at 40 CFR 704.3) means:
(1) any person who imports any chemical substance or any chemical substance as part of a mixture or article into the customs territory of the United States, and includes:
(i) The person primarily liable for the payment of any duties on the merchandise, or
(ii) An authorized agent acting on his behalf.
(2) Importer also includes, as appropriate:
(i) The consignee.
(ii) The importer of record.
(iii) The actual owner if an actual owner's declaration and superseding bond have been
filed in accordance with 19 CFR 141.20.
(iv) The transferee, if the right to draw merchandise in a bonded warehouse has been
transferred in accordance with subpart C of 19 CFR part 144.
(3) For the purposes of this definition, the customs territory of the United States consists of the 50 States, Puerto Rico, and the District of Columbia.
In this scenario, in which a courier company has filed under their own bond and importer of record number, the courier appears to meet the definition of "importer" above (see 40 CFR 704.3(2)(ii)).
If two or more persons are involved in the import transaction and each person meets the Agency's definition of “importer” at 40 CFR 704.3, they may determine among themselves which one of them will submit the required report. If no report is submitted as required under this part, however, EPA will hold each such person liable for failure to report.
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