Any legal entity can be appointed as responsible for carrying out acts and formalities required under Chapter 5 of the Methane Emissions Regulation. The Importer definition is not linked to the Customs definition as such perse.

REGULATION (EU) 2024/1787 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 13 June 2024 on the reduction of methane emissions in the energy sector and amending Regulation (EU) 2019/942

Article 2

Definitions

For the purposes of this Regulation, the following definitions apply:

(59) ‘importer’ means a natural or legal person who, in the course of a commercial activity, places crude oil, natural gas or coal originating from a third country on the Union market, including any natural or legal person established in the Union appointed to carry out acts and formalities required under Chapter 5;