The “declarant” is the natural or legal person authorized by Customs to comply with tax obligations related to the declared customs regime. In practical terms, the declarant is authorized to upload the declaration and supporting documentation into ASYCUDA World for imports and exports. The declarant is legally responsible for the accuracy and veracity of the information provided. The declarant may be the importer or exporter, or someone acting on their behalf, such as a registered Customs Broker.