4.
Modernised Customs Code
The exit summary declaration shall be lodged by one of the following persons: the person who brings the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Community; the exporter or consignor or other person in whose name or on whose behalf the persons referred to in point (a) act; any person who is able to present the goods in question or to have them presented to the competent customs authority.
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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.