kaupade, teenuste, samuti intellektuaalse omandi väljaveoga tegelev füüsiline isik, kelle alaline elukoht on Eestis, samuti juriidiline isik, kes on kantud registrisse Eestis
The export declaration must be lodged at the customs office responsible for supervising the place where the exporter is established or where the goods are packed or loaded for export shipment.
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