(1) Together with the manufacturer, any person who, on a commercial scale, imports or re-imports the appliances or storage mediums into the territory to which this Act applies or any person who trades in them bears liability as joint and several debtor.
(2) The importer is the person who introduces the appliances or storage mediums, or who causes them to be introduced, into the territory to which this Act applies. Where importation is based on a contract with a non-resident, the importer is only the contracting party residing in the territory to which this Act applies as long as that importer is acting on a commercial scale. Any person acting only as forwarding agent, carrier or in a similar function in the introduction of the goods is not deemed to be the importer. Any person who introduces items from third countries into a free zone or a free warehouse pursuant to Article 166 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, p. 1) is deemed to be the importer only if the items are used in that area or if they are released for free circulation for customs purposes.
(3) There is no obligation incumbent on the trader to pay remuneration
1. if a person obliged to pay the remuneration from whom the trader obtains the appliances or storage mediums is bound by an inclusive contract concerning the remuneration or
2. if the trader notifies the receiving office pursuant to section 54h (3) in writing of the nature and quantity of the appliances and storage mediums received and of the source of supply by 10 January and 10 July for each preceding six months of a calendar year.