The relevant person for an assessment of goods under this Part is as follows:
(a) for an assessment of goods in relation to which an application has been made under this Act--the applicant;
(b) for an assessment of goods in relation to which a government certificate has been issued--the holder of the government certificate;
(c) for an assessment of goods for which an export permit has been issued--the holder of the export permit;
(d) for an assessment of goods in relation to which a notice of intention to export has been given--the person who gave the notice;
(e) for an assessment of goods in any other circumstances prescribed by the rules--the person prescribed by the rules.