‘exporter’ means any natural or legal person, entity or body, including a partnership, on whose behalf an export declaration is made, that is to say the person, entity or body, who, at the time when the export declaration is accepted, holds a contract with the consignee in the third country concerned and has the necessary power for determining the sending of the goods out of the customs territory of the Union.
ciallaíonn “onnmhaireoir” duine nádúrtha nó dlíthiúil, eintiteas nó comhlacht, lena n-áirítear comhpháirtíocht, a ndéantar dearbhú onnmhairiúcháin thar a cheann, is é sin le rá an duine, eintiteas nó comhlacht a bhfuil an conradh aige leis an gcoinsíní sa tríú tír lena mbaineann an tráth a ghlactar leis an dearbhú onnmhairiúcháin, agus a bhfuil an chumhacht is gá aige chun cinneadh a dhéanamh go seolfar na hearraí amach as críoch chustaim an Aontais.