Why the change in interpretation of the definition of ‘importer’?
In the past, when goods entered the UK and were placed into bonded warehouses, there was a broad consensus by trade that it was the company that removed them and paid duty that would need to account for the packaging. Following legal advice in connection with enforcement action that the Environment Agency was undertaking in some cases, the guidance was reviewed to clarify the point at which obligations for importation was incurred. This was not the result of lobbying by any company or trade body. The Packaging Regulations do not include a separate definition for ‘import(er)’ to take into account the use by some traders of bonded warehouses: therefore, it was deemed inappropriate to link the importer obligation to the payment of duty. Instead, the terms ‘importer’ and ‘imported’ have their normal meaning. This is considered to link to ‘ownership’ and – in contractual terms – the passing of ‘consideration’ from one legal person to another. Producer Compliance Schemes were informed of the
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