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as defined in Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16…, Article 5, point (17) (Definitions)

(a) a private individual carrying goods to be taken out of the customs territory of the Union where those goods are contained in the private individual’s personal baggage; (b) in cases not covered by point (a): (i) a person established in the customs territory of the Union who has the power to decide and who has decided that goods are to be taken out of that customs territory; or (ii) if there is no person as referred to in point (i), any person established in the customs territory of the Union who is a party to a contract under which goods are to be taken out of that customs territory

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