# Declarant

*Last updated: 2026-06-26*

> The declarant is the natural or legal person who lodges a customs declaration in their own name or on behalf of a third party, bearing full legal responsibility for the accuracy and completeness of all information submitted.

The declarant is the natural or legal person who lodges a customs declaration in their own name or on behalf of a third party, bearing full legal responsibility for the accuracy and completeness of all information submitted. Under EU customs law, a declarant acting in their own name becomes the customs debtor; when representing another party, the nature of that representation – direct or indirect – determines the scope of liability. In day-to-day trade, freight forwarders and customs brokers routinely act as declarants on behalf of importers or exporters. The declarant is distinct from the holder of a customs procedure, though both roles are sometimes held by the same entity. Errors in the declaration – whether in commodity codes, customs value, or origin – remain the declarant's legal responsibility regardless of who provided the underlying documents.

**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 | Declarant |
| Language | EN |
| Word count | 136 |
| Last updated | 2026-06-26 |
| Source | https://eur-lex.europa.eu/legal-content/DE/TXT/?uri=CELEX%3A32013R0952 |

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