22To that end, the three indents of Article 202(3) of that code describe the involvement of the person who is to be recognised as a debtor by reason of his participation in the unlawful introduction of goods. Thus, the first indent designates as a debtor the person who introduced the goods unlawfully, that is to say, the person who ought normally to have cleared the goods through customs and performed the declarant’s customs obligations. The second and third indents refer to persons who, although not required to carry out customs clearance operations under the provisions of that code, have nevertheless been involved in the unlawful introduction, either before or immediately after that introduction.
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