26First, the first indent of Article 202(3) of the Customs Code refers to the ‘person’ who thus introduced the goods, without specifying whether that means a physical person, such as an employee of an undertaking, or a legal person, such as the company responsible for the unlawful introduction of the goods. Accordingly, while that provision can apply in any event to an employee who performs the actual operations of introduction, an employer can also be regarded as a ‘debtor’ of the customs debt, if it is a ‘person’ within the meaning of that provision, that is to say if it can be regarded as having been by its actions responsible for the unlawful introduction of the goods.
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