However, where acceptance of a customs declaration imposes particular obligations on a specific person, that declaration shall be lodged by that person or by his or her representative.
I gcás áfach ina gcuirfear oibleagáidí ar leith ar dhuine sonrach de bharr gur glacadh le dearbhú custaim, is é an duine sin nó a ionadaí nó a hionadaí a thaiscfidh an dearbhú sin.