Enterer

Enterer generally means the importer of record (under customs law) with respect to the taxable fuel, except that -
(1) If the importer of record is a customs broker engaged by the owner of the taxable fuel, the person for whom the broker is acting is the enterer; and
(2) If there is no importer of record for taxable fuel entered into the United States, the owner of the taxable fuel at the time it is brought into the United States is the enterer.

Source

26 CFR § 48.4081-1


Scoping language

None
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