The supporting documents required for the application of the provisions governing the customs procedure for which the goods are declared shall be in the declarant's possession and at the disposal of the customs authorities at the time when the customs declaration is lodged.
Na doiciméid tacaíochta is gá chun na forálacha a chur i bhfeidhm lena rialaítear an nós imeachta custaim dá ndearbhaítear na hearraí, beidh siad i seilbh an dearbhóra agus ar fáil do na húdaráis chustaim tráth a dtaiscfear an dearbhú custaim.