3.
Modernised Customs Code
Notwithstanding the obligations of the person referred to in paragraph 2, the entry summary declaration may be lodged instead by one of the following persons: the importer or consignee or other person in whose name or on whose behalf the person referred to in paragraph 2 acts; any person who is able to present the goods in question or to have them presented to the competent customs authority.
← art_88__para_2__text_1 · All articles · art_88__para_3__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.