Exporters
Article 28
1. The exporter shall: (a) provide or make available to customs authorities, as soon as it is available and in any event prior to the release of the goods, and keep all the information required in respect of the customs procedure under which the goods are placed in accordance with Article 114, Article 116 or Article 161 or required to discharge the procedure referred to in Article 54(4), Article 142, Article 153, or Article 158; (b) ensure payment of any customs duties and other applicable charges; (c) ensure that the goods exiting the customs territory of the Union comply with relevant other legislation applied by the customs authorities and provide or make available and keep appropriate records of such compliance; (d) notify customs authorities of any information concerning suspicious movements or an unauthorised handling of goods of which the exporter is aware; (e) fulfil any other obligation on the exporter established by customs legislation. 2. The exporter shall be established in the customs territory of the Union. This requirement shall not apply to an exporter that: (a) places goods under the transit procedure, discharges the temporary admission procedure or re-exports goods from temporary storage; (b) trans-ships goods within, or directly re-exports them from, a free zone; (c) occasionally places goods under customs procedures or re-exports them, provided that the customs authorities consider such placing or re-export to be justified; (d) is established in a country the territory of which is adjacent to the customs territory of the Union and presents the goods at a Union border customs office adjacent to that country, provided that the country in which the exporter is established grants reciprocal benefits to persons established in the customs territory of the Union; or (e) is represented by an indirect representative established in the customs territory of the Union.