Section 51: Additional requirement regarding declarations

1 Declarants shall be persons who have customs mandate to operate in the customs territory.

2 In this Act, whenever more than one person is responsible for the performance of any obligation, the performance of the obligation by any one of such persons shall be deemed to be performed by all of them, and whenever liability for the payment of duties, excise Customs duties, other Customs duties, fees or assessments or penalties, is applicable to two or more persons, each of such persons shall be jointly and severally liable for the amount due and payable.