1. Economic operators established in the customs territory of the Union shall register with the customs authorities responsible for the place where they are established.
2. In specific cases, economic operators which are not established in the customs territory of the Union shall register with the customs authorities responsible for the place where they first lodge a declaration or apply for a decision.
3. Persons other than economic operators shall not be required to register with the customs authorities unless otherwise provided.
Where persons referred to in the first subparagraph are required to register, the following shall apply:
(a)
where they are established in the customs territory of the Union, they shall register with the customs authorities responsible for the place where they are established;
(b)
where they are not established in the customs territory of the Union, they shall register with the customs authorities responsible for the place where they first lodge a declaration or apply for a decision.
4. In specific cases, the customs authorities shall invalidate the registration.