2.

The declarant shall be established in the customs territory of the Community. However, the following declarants shall not be required to be established within the Community: persons who lodge a declaration for transit or temporary admission, persons who declare goods occasionally, provided that the customs authorities deem this to be justified.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.