Declarant
Also called: beyan sahibi · person lodging the declaration
The person who lodges a customs declaration in their own name, or the person in whose name it is lodged by a representative. The declarant is responsible for the accuracy of the data and the supporting documents.
In practice
In indirect representation both the broker and the importer can be liable, so contracts with brokers should state clearly who acts as declarant.
EU
Türkiye
UKRelated terms
- Customs declaration
- The act by which a person indicates, in the prescribed form, the customs procedure to be applied to goods and provides the data needed to apply it,…
- Customs representative
- A person appointed to act on another's behalf in dealings with customs. Under direct representation the representative acts in the name and on behalf…
- Customs debtor
- Any person liable for a customs debt. For a release for free circulation this is the declarant, and in indirect representation also the person on…
- Importer of record
- The party legally responsible for an import, including correct declaration, payment of duties and compliance with regulations. The term is used…