Section 57: Presentation of goods to the Service

1 Goods brought into the customs territory shall be presented to the Service immediately upon the arrival of the goods at the place designated by the Service under section 47 of this Act by the person -
a who brought the goods into the customs territory;
b in whose name or on whose behalf the person who brought the goods into the customs territory acts; or
c who assumed responsibility for carriage of the goods after they were brought into the customs territory.

2 Notwithstanding the obligation of the persons mentioned in subsection (1), presentation of the goods may be effected by -
a any person who immediately places the goods under a customs procedure; or
b the holder of an authorisation for the operation of storage facilities or any person who carries out an activity in a zone.

3 The person presenting the goods shall refer to customs declaration which has been lodged in respect of the goods.

4 The provision of this section shall not preclude the application of any special provisions with respect to letters, postcards and printed matters generally or their electronic forms or to goods carried by travelers, goods transported in pipelines and wires as well as any other goods of negligible economic importance, provided that those do no adversely affect customs controls.