# Customs party

*Last updated: 2026-06-22*

> A customs party is any natural or legal person holding legally defined rights or obligations within a customs procedure.

A customs party is any natural or legal person holding legally defined rights or obligations within a customs procedure. Typical customs parties include the declarant – who may be the importer, exporter or their authorised representative – the consignor, the consignee, the carrier and the licensed customs broker. Responsibilities are clearly delineated: the declarant bears liability for the accuracy of the customs declaration, while the carrier is accountable for presenting goods to the authority and transporting them under customs seal where required. In electronic import and export procedures, each party is identified by their EORI number or an equivalent identifier. In the European Union, the concept is codified in the Union Customs Code (UCC), which governs who may act before the customs authority and who assumes any resulting customs debt.

**Source:** [https://eur-lex.europa.eu/legal-content/DE/TXT/?uri=CELEX%3A32013R0952](https://eur-lex.europa.eu/legal-content/DE/TXT/?uri=CELEX%3A32013R0952)

## Quick Facts

| Property | Value |
|---|---|
| Term | Customs party |
| Language | EN |
| Word count | 130 |
| Last updated | 2026-06-22 |
| Source | https://eur-lex.europa.eu/legal-content/DE/TXT/?uri=CELEX%3A32013R0952 |

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