Commentary

V17.125 Making the customs declaration

Part V17 Customs duties

V17.125 Making the customs declaration

V17.125 Making the customs declaration

The customs declaration1 may be made2 by any person who is able to present the goods in question, or to have them presented to the competent customs authority, together with all the documents which are required to be produced for the application of the provisions governing the customs procedure3 in respect of which the goods were declared. However, if the acceptance of a customs declaration imposes particular obligations on a specific person, the declaration must be made by that person or on his behalf4.

In addition, the declarant must, as a general rule, be established in

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