The customs authorities may, upon application, authorise a person to lodge at a customs office responsible for the place where such person is established, a customs declaration for goods which are presented to customs at another customs office.
Féadfaidh na húdaráis chustaim, arna iarraidh sin dóibh, duine a údarú chun dearbhú custaim le haghaidh earraí a thíolactar do chustam in oifig chustaim eile a thaisceadh san oifig chustaim atá freagrach as an áit a bhfuil duine den sórt sin lonnaithe.