Provider of technical assistance means:

1. any natural or legal person or any partnership that provides technical assistance from the customs territory of the Union into the territory of a third country;
2. any natural or legal person or any partnership resident or established in a Member State that provides technical assistance within the territory of a third country; or
3. any natural or legal person or any partnership resident or established in a Member State that provides technical assistance to a resident of a third country temporarily present in the customs territory of the Union.