Who must be involved in signing goods declarations according to the regulations provided?

The requirement for both the Customs Broker and the Importer or Exporter to sign goods declarations reflects the importance of accountability and compliance at each stage of the customs process. The Customs Broker acts on behalf of the Importer or Exporter to facilitate the import or export of goods. Having both parties sign ensures that the representation is correct and that both are aware of the declarations made. This joint responsibility helps to mitigate risks associated with misrepresentation or errors in the documentation.

Involving the Importer or Exporter in the signing process underlines their obligation to ensure that the information provided is accurate and complete, as they hold ultimate responsibility for the goods they are importing or exporting. This requirement fosters transparency and helps customs authorities track accountability for shipments effectively.

The other choices do not cover the necessary collaboration required in the process. Relying solely on the Customs Broker, Bureau personnel, or a Customs Officer eliminates the critical role the Importer or Exporter plays, which could lead to a lack of diligence regarding the information presented in the goods declarations. Thus, the correct answer highlights the imperative collaboration required for compliance with customs regulations.