2.
Modernised Customs Code
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.
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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.