Lodging a customs declaration
Article 85
1. Until 28 February 2034, without prejudice to Article 84(1), a customs declaration may be lodged by any person that is able to provide all of the information which is required for the application of the provisions governing the customs procedure in respect of which the goods are declared. That person shall also be able to present the relevant goods to customs or be able to have them presented to customs by another person. However, where acceptance of a customs declaration imposes particular obligations on a specific person, that declaration shall be lodged by that person or by its representative. 2. Until 30 June 2028, the customs declaration for release for free circulation of goods sold in distance sales shall be lodged by one of the following persons: (a) the person permitted to make use of the IOSS scheme or its indirect representative; (b) the person permitted to make use of the special arrangement laid down in Title XII, Chapter 7, of Directive 2006/112/EC or its indirect representative; (c) in cases other than those referred to in points (a) and (b), the indirect representative of the importer; (d) in cases other than those referred to in points (a), (b) and (c), any other person that is able to provide all of the information which is required for the application of the provisions governing the customs procedure for which the goods are declared. 3. The declarant shall be established in the customs territory of the Union. 4. By way of derogation from paragraph 3, the following declarants shall not be required to be established in the customs territory of the Union: (a) persons that lodge a customs declaration for transit or temporary admission; (b) persons that occasionally lodge a customs declaration, including for end-use or inward processing, provided that the customs authorities consider this to be justified; (c) persons that are established in a country the territory of which is adjacent to the customs territory of the Union and who present the goods to which the customs declaration refers at a Union border customs office adjacent to that country, provided that the country in which the persons are established grants reciprocal benefits to persons established in the customs territory of the Union; (d) importers for distance sales involved in the distance sale of goods which are to be imported in the customs territory of the Union under the IOSS scheme, provided that they appoint an indirect representative.