Before the end of the first stage, Member States shall, in so far as may be necessary, take steps to approximate their provisions laid down by law, regulation or administrative action in respect of customs matters.
Roimh dheireadh na chéad chéime, déanfaidh na Ballstáit bearta, a mhéad is gá sin, chun a bhforálacha reachtaíochta, rialúcháin agus riaracháin i gcúrsaí custaim a chomhfhogasú.