PSI may fulfil reporting obligation personally or it may entrust it to declaring third party.

Declaring third party may be a person who makes declarations on behalf of the obligated person. According to the provisions of Article 99 paragraph 2 of the Customs Law, a representative may be a person referred to in Article 5 point 4 of the UCC, in particular a customs representative. However, PSI takes a full responsibility for completing and correctness of submitted INTRASTAT declarations.