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Taking on UK importer role

As an importer you would have responsibility for ensuring goods have been correctly marked and Declarations of Conformity (DoCs) are in place, holding records and dealing with GB market enforcement bodies if required, in respect of UKCA and related issues.  Northern Ireland would be a different matter.  Your German supplier, or another representative based in the EU or the importer in Northern Ireland, would be contact point for EU market surveillance  – and you can’t as a GB-based entity. 

There would be additional responsibilities if you were to be an authorised representative, but that does not appear to be the request being made here.  

If your EU (or any other non-UK) supplier/manufacturer sells directly to the customer, with no involvement by yourself as an economic operator in sales or customs etc then the customer is effectively the importer and you would have no liability.  

You may find these links useful in terms of the overall responsibilities and some of the technical details: 

https://www.gov.uk/guidance/placing-manufactured-goods-on-the-market-in-great-britain#appoint-an-authorised-or-responsible-person-in-the-uk 

Supply of Machinery (Safety) Regulations 2008 - GOV.UK (www.gov.uk

https://www.gov.uk/guidance/placing-manufactured-goods-on-the-market-in-northern-ireland