If one company acquires foreign product in transit, then sells it to a second company while still in transit, who is the importer?

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The importer is the party identified above, the party primarily liable for payment of duties for Customs purposes when the gasoline enters the United States.(7/1/94)

This question and answer was posted at Consolidated List of Reformulated Gasoline and Anti-Dumping Questions and Answers: July 1, 1994 through November 10, 1997 (PDF)(333 pp, 18.17 MB, EPA420-R-03-009, July 2003, About PDF)