Article 95

Goods brought into the customs territory of the Community shall be presented to customs immediately upon their arrival at the designated customs office or any other place designated or approved by the customs authorities or in the free zone by one of the following persons: the person who brought the goods into the customs territory of the Community; the person in whose name or on whose behalf the person who brought the goods into that territory acts; the person who assumed responsibility for carriage of the goods after they were brought into the customs territory of the Community. Notwithstanding the obligations of the person described in paragraph 1, presentation of the goods may be effected instead by one of the following persons: any person who immediately places the goods under a customs procedure; the holder of an authorisation for the operation of storage facilities or any person who carries out an activity in a free zone. The person presenting the goods shall make a reference to the entry summary declaration or customs declaration which has been lodged in respect of the goods. Paragraph 1 shall not preclude application of any special provisions with respect to letters, postcards and printed matter and their electronic equivalents held on other media or to goods carried by travellers, goods transported within frontier zones or in pipelines and wires as well as any other traffic of negligible economic importance, provided that customs supervision and customs control possibilities are not thereby jeopardised.

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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.