art_139__para_1
1. Goods brought into the customs territory of the Union 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 Union; 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 Union.
← Article 139 · All articles · (a) →
Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.