3.

Goods leaving the customs territory of the Community shall be presented to customs by one of the following persons: the person who exports the goods from the customs territory of the Community; the person in whose name or on whose behalf the person who exports the goods from that territory acts; the person who assumed responsibility for carriage of the goods prior to their export from the customs territory of the Community.

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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.