(3)in Article 5, paragraph 2 is replaced by the following:‘2.The customs declaration for release for free circulation or for export shall be lodged by:
(a)the titular holder of the licence corresponding to the information provided either in Section “Titular holder” of the licence set out in Annex I.1 to Implementing Regulation (EU) 2016/1239 (“titular holder”) or in accordance with the instructions published in series C of the Official Journal of the European Union. If, in accordance with the transitional rules laid down in Articles 21a to 21d of that Implementing Regulation, the licence is issued in accordance with the model set out in Annex I to that Implementing Regulation, the titular holder shall be indicated in Section 4 of the licence;
(b)the transferee corresponding to the information provided in Section “Transferee” of the licence in accordance with Annex I.1 to Implementing Regulation (EU) 2016/1239. If, in accordance with the transitional rules laid down in Articles 21a to 21d of that Implementing Regulation the licence shall be issued in accordance with the model set out in Annex I to that Implementing Regulation, the transferee shall be indicated in Section 6 of the licence;
(c)an appointed customs representative acting on behalf of the titular holder or transferee as provided for in Article 18 of Regulation (EU) No 952/2013, specifying in the customs declaration that the titular holder or transferee is the person on whose behalf the obligation mentioned in paragraph 1 is carried out.’