C_2021100EN.01000101-g-005-0005__para__4
Step 4: For products from manufacturers established outside the EU offered for sale online (or through other distance sales), there may also be an importer, e.g. offering the product for sale online itself or selling it to a distributor who does so.
Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.