An authorised economic operator for customs simplifications shall be deemed to comply with the obligation laid down in paragraph 1 insofar as his or her records are appropriate for the purpose of the special procedure concerned.
Measfar go gcomhlíonann oibreoir eacnamaíoch údaraithe le haghaidh simplithe custaim an oibleagáid atá leagtha síos i mír 1 a mhéid is atá a thaifid nó a taifid iomchuí chun críche an nós imeachta speisialta lena mbaineann.