There is only one importer at a time; the importer provides or makes available, as soon as available and before release, and keeps all information required for temporary storage or the customs procedure, ensures payment of duties and charges, ensures the goods comply with the other (non-customs) legislation applied by customs and keeps records of that compliance, notifies customs of suspicious movements or unauthorised handling it knows of, and meets any other importer obligation; the importer is established in the Union unless an exception applies (transit, temporary admission, goods remaining in temporary storage, occasional imports, adjacent-country reciprocity, or an indirect representative established in the Union).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.