For the purposes of this Regulation, the definitions of ‘declarant’ as set out in Article 5(15), and ‘risk management’ as set out in Article 5(25) of Regulation (EU) No 952/2013 of the European Parliament and of the Council(1) and of ‘exporter’ as set out in Article 1(19) of Commission Delegated Regulation (EU) 2015/2446(2) shall apply. In addition, the definitions laid down in Article 1 of Delegated Regulation (EU) 2016/1237 shall apply.
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1).
Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1).