An importer is a person, company, or legal entity that engages in bringing goods into a country from a foreign entity for the purpose of trade. The importer is responsible for moving the shipment through customs while adhering to all compliance regulations and import restrictions. The importer is recorded on all entry documents and is liable should the shipment not comply with the destination countrys import laws and regulations. During the time of import, the importer is the temporary owner of the goods and takes on all the risk associated with that import process. The importer can be both the owner and recipient of the imported goods if a business imports goods for internal use, storage, or distribution. The exporter is the person or company shipping the product from abroad.