Aktsiisikauba importija käesoleva seaduse mõistes on isik, kelle poolt või kelle nimel deklareeritakse aktsiisikaup vabasse ringlusse lubamise tolliprotseduurile tolliseadustiku mõistes., For the purposes of this Act, “importer of excise goods” means a person by whom or on whose behalf excise goods are declared for the customs procedure of release for free circulation within the meaning of the Customs Code., defineeritakse selle seaduse ulatuses, defined within the scope of this Act