Who can lodge a customs declaration? How a customs declaration shall be made?
In general, the person who can lodge a customs declaration is the owner of the goods or a person acting on his behalf (a representative) or a person who has the control over the goods. These persons may be individuals or companies or in certain cases associations of persons. As a general rule these persons must be established in the Community.
Customs declaration shall be made: in writing or, in electronic form or even orally, for instance in the case of passengers.