declarant
as defined in Regulation (EU) 2019/1239 of the European Parliament and of the Council of 20…, Article 2, point (11) (Definitions)
any natural or legal person who is subject to reporting obligations or any duly authorised natural or legal person acting on that person’s behalf within the limits of the relevant reporting obligation
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Also defined in
- Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16 September 2026 establishing the Union… 32026R2108, Article 5, point (54)
the person lodging a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification in that person’s own name, or the person in whose name such a declaration or notification is lodged - Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union… 32013R0952, Article 5, point (15)
the person lodging a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification in his or her own name or the person in whose name such a declaration or notification is lodged