Freight forwarders, exporters, and customs agents are the principal parties in export declaration control – both through internal self-auditing and through review by competent customs and export control authorities.
Source: https://www.zoll.de/DE/Fachthemen/Steuern_und_Zollsachverhalte/Pruefung_Ausfuhranmeldung/pruefung_ausfuhranmeldung_node.html
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