进口商是否应始终被视为与海关当局使用的简化行政文件 (SAD) 上注明的收货人相同的法律实体？这是否意味着收货人应负责注册？

进口商是否应始终被视为与海关当局使用的简化行政文件 (SAD) 上注明的收货人相同的法律实体？这是否意味着收货人应负责注册？

Should the importer always be considered as the same legal entity as the consignee stated on the simplified administrative document (SAD) used by the customs authorities? Does this imply that the consignee is considered to be responsible for registration?

不是。进口商是指在欧盟（EU，对于 REACH 和 CLP 也涵盖欧洲经济区 (EEA)）境内设立的自然人或法人，负责进口，即将（货物）实际引入欧盟海关领土（REACH 第 3(10) 条）。进口责任取决于许多因素，例如谁下单、谁付款、谁办理海关手续或谁选择适用“国际贸易术语解释通则”，但这些因素本身可能并非决定性因素。在许多情况下，货物的最终接收人（收货人）也将是负责进口的法人实体。然而，情况并非总是如此。例如，如果您从一家在欧盟设立的公司（B 公司）订购货物，而该公司作为分销商，您可能不知道货物的原产地。B 公司可以选择从欧盟制造商或非欧盟制造商订购货物。如果B公司选择从欧盟以外的制造商订购，货物可能会直接从制造商交付给您，以节省运输成本。在这种情况下，您的公司将在简化的行政文件表格中被列为收货人，海关手续将在您的国家/地区进行。但是，货款将由您和B公司结算。B公司应被视为负责将货物实际引入欧洲经济区海关领土的法人实体（进口商）。届时，您将成为下游用户。因此，注册的义务将由B公司承担。另一方面，您必须能够通过文件向执法机构证明您是下游用户，例如，证明订单是发给分销商的。此外，在根据REACH法规解释“进口商”一词时，不能援引《共同体海关法典》（法规（EEC）第2913/92号），该法规已修订为法规（EU）952/2013。

No. The importer is the natural or legal person established within the European Union (EU, for REACH and CLP also covering the European Economic Area, EEA) who is responsible for import, i.e. the physical introduction (of goods) into the customs territory of the EU (Article 3(10) of REACH). The responsibility for import depends on many factors such as who orders, who pays, and who deals with the customs formalities or the "INCOTERMS" chosen, but these might not be conclusive on their own. In many instances, the end receiver of the goods (the consignee) will also be the legal entity responsible for the import. However, this is not always the case. If, for example, you order goods from a company (Company B) established in the EU, which acts as a distributor, you probably do not know where the goods originate from. Company B may choose to order the goods from either an EU-based manufacturer or from a non-EU-based manufacturer. If the Company B chooses to order from a non-EU-based manufacturer, the goods may be delivered directly from them to you to save on transportation costs. If this happens, your company will be stated as the consignee on the simplified administrative document form and customs handling will take place in your country. Payment for the goods will, however, be settled between you and Company B. Company B should be considered the legal entity responsible for the physical introduction of the goods into the customs territory of the EEA (importer). You would then be a downstream user. The obligation to register would consequently lie with Company B. You, on the other hand, will have to be able to prove through documentation to the enforcement authorities that you are a downstream user, for example, by showing that the order was placed to the distributor. In addition, when interpreting the term "importer" according to the REACH Regulation, it is not possible to fall back upon the Community Customs Code (Regulation (EEC) No. 2913/92), recast in Regulation (EU) 952/2013.