Except where otherwise provided, the declarant shall be free to choose the customs procedure under which to place the goods, under the conditions for that procedure, irrespective of their nature or quantity, or their country of origin, consignment or destination.
Mura bhforálfar a mhalairt, beidh sé de shaoirse ag an dearbhóir an nós imeachta faoinar gcuirfear isteach na hearraí a roghnú, faoi choinníollacha an nós imeachta sin, is cuma faoina gcineál agus a méid, faoina dtír thionscnaimh, faoina gcoinsíneacht nó faoina gceann scríbe.