26.

‘person established in the customs territory of the Community’ means: in the case of a natural person, any person who has his habitual residence in the customs territory of the Community; in the case of a legal person or an association of persons, any person who has his registered office, central headquarters or a permanent business establishment in 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.