The rules for customs declarations and for the placing of goods under a customs procedure should be modernised and streamlined, in particular by requiring that, as a rule, customs declarations be made electronically and by providing for only one type of simplified declaration and for the possibility to lodge a customs declaration in the form of an entry in the declarant's records.
Ba cheart na rialacha a bhaineann le dearbhuithe custaim agus le hearraí a chur faoi réir nós imeachta custaim a nuachóiriú agus a shruthlíniú, go háirithe trína cheangal gur ar bhonn leictreonach a dhéanfaí dearbhuithe custaim de ghnáth agus trí gan foráil ach d'aon chineál dearbhaithe shimplithe amháin agus don fhéidearthacht dearbhú custaim a thaisceadh i bhfoirm iontrála i dtaifid an dearbhóra.