The customs authorities may, upon application, authorise a person to lodge a customs declaration, including a simplified declaration, in the form of an entry in the declarant's records, provided that the particulars of that declaration are at the disposal of the customs authorities in the declarant's electronic system at the time when the customs declaration in the form of an entry in the declarant's records is lodged.
Féadfaidh na húdaráis chustaim, arna iarraidh sin dóibh, duine a údarú chun dearbhú custaim a thaisceadh, lena n-áirítear dearbhú simplithe, i bhfoirm iontrála i dtaifid an dearbhóra, ar an gcoinníoll go bhfuil na mionsonraithe den dearbhú sin ar fáil do na húdaráis chustaim, i gcóras leictreonach an dearbhóra, tráth a thaisctear an dearbhú custaim i bhfoirm iontrála i dtaifid an dearbhóra.