2. For the purposes of import, the undertaking holding the licence pursuant to Article 13(2) of this Regulation shall be the importer. Where the importer is not available, the undertaking holding that licence shall be the declarant indicated in the customs declaration who is the holder of the authorisation for a special procedure other than transit, unless there is a transfer of rights and obligations pursuant to Article 218 of Regulation (EU) No 952/2013 to allow another person to be the declarant. In the case of transit procedure, the undertaking holding the licence shall be the holder of the procedure.
For the purposes of export, the undertaking holding the licence pursuant to Article 14(3) shall be the exporter indicated in the customs declaration.