1. Without prejudice to Article 110(1), a customs declaration may be made by any person who is able to present or make available all of the documents which are 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 goods in question or to have them presented to the competent customs office. However, where acceptance of a customs declaration imposes particular obligations on a specific person, the declaration must be made by that person or by his representative.
2. The declarant shall be established in the customs territory of the Community. However, the following declarants shall not be required to be established within the Community:
— | persons who lodge a declaration for transit or temporary admission, |
— | persons who declare goods occasionally, provided that the customs authorities deem this to be justified. |
3. The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the cases in which, and the conditions under which, the requirements referred to in paragraph 2 may be waived, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).