in the context of exit, the person who takes the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Union. However:
i gcomhthéacs imeachta, an duine a thabharfaidh na hearraí amach as críoch chustaim an Aontais, nó a ghlacfaidh freagracht as na hearraí a iompar amach as críoch chustaim an Aontais; Mar sin féin: