Where non-Union goods presented to customs are not covered by an entry summary declaration, and except where the obligation to lodge such declaration is waived, one of the persons referred to in Article 127(4) shall, without prejudice to Article 127(6), lodge immediately such declaration or shall instead lodge a customs declaration or temporary storage declaration.
I gcás nach mbeidh earraí a thíolacfar do lucht custaim, nach earraí de chuid an Aontais iad, cumhdaithe ag dearbhú iontrála achomair, agus cé is moite de chás inar tarscaoileadh an oibleagáid dearbhú den sórt sin a thaisceadh, taiscfidh duine de na daoine dá dtagraítear in Airteagal 127(4), gan dochar d'Airteagal 127(6), an dearbhú sin nó dearbhú custaim nó dearbhú stórála sealadaí ina áit gan mhoill.